Accounting (ACC)

ACC 101 | Fundamentals of Accounting

Lecture Credit: 3

Presents the basic elements and concepts of accounting, with emphasis on the procedures used for maintaining journals, ledgers, and other related records, and for the completion of end-of-period reports for small service and merchandising businesses.

ACC 115 | Payroll Accounting

Lecture Credit: 3

Studies federal and state employment laws and their effects on personnel and payroll records. The course is non-technical and is intended to give students a practical working knowledge of the current payroll laws and actual experience in applying regulations. Students are exposed to computerized payroll procedures.

ACC 121 | Accounting Principles I

Lecture Credit: 4

Introduces the study of accounting principles for understanding of the theory and logic that underlie procedures and practices. Major topics include the accounting cycle for service and merchandising companies, special journals and subsidiary ledgers, internal control principles and practices, notes and interest, inventory systems and costing, plant assets and intangible asset accounting, and depreciation methods and practices.

ACC 122 | Accounting Principles II

Lecture Credit: 4

Continues the study of accounting principles as they apply to partnerships and corporations. Major topics include stocks and bonds, investments, cash flow statements, financial analysis, budgeting, and cost and managerial accounting.

Prerequisite: ACC 121 with a grade of C or better

ACC 125 | Computerized Accounting

Lecture Credit: 3

Introduces the capabilities of computer applications in accounting. Includes solving accounting problems of a financial nature and hardware and software controls.

Prerequisite: ACC 101 or ACC 121 with a grade of C or better

Note: This class will be offered in the Spring semester only.

ACC 131 | Income Tax

Lecture Credit: 3

Studies of basic concepts of federal income taxation, including gross income, deductions, accounting periods and methods, and property transactions, with emphasis on taxation of individuals and sole proprietorships.

Prerequisite: ACC 101 or ACC 121 with a grade of C or better

ACC 132 | Tax Help Colorado

Lecture Credit: 2

Prepares the students for preparation of federal and state income tax returns for individuals. Emphasis is placed on form preparation with the use of tax software.

Note: This class will be offered in the Fall semester only.

ACC 133 | Tax Help Colorado Practicum

Practicum Credit: 1

This course allows students to prepare actual federal and state income tax returns for individuals in the real time environment.

Prerequisite: ACC 132 with a grade of C or better

Note: This class will be offered in the Spring semester only.

ACC 135 | Spreadsheet Applications for Accounting

Lecture Credit: 3

Introduces spreadsheets as an accounting tool. Using an accounting perspective, the student applies fundamental spreadsheet concepts. The spreadsheet is used as a problem solving and decision making tool.

Prerequisite: ACC 101 or ACC 121, and CIS 118 with a grade of C or better

Note: This class will be offered in the Fall semester only.

ACC 216 | Governmental and Not-for-Profit Accounting

Lecture Credit: 3

Addresses concepts of budgetary control as a matter of law and public administration theory. Accounting principles and procedures necessary to implement budgetary controls for governmental units and other not-for-profit institutions and organizations are presented.

Prerequisite: ACC 121 and ACC 122 with a grade of C or better

Note: This class will be offered in the Spring semester only.

ACC 226 | Cost Accounting

Lecture Credit: 3

Studies cost accumulation methods and reports. Focuses on the concepts and procedures of job order, processes, standards, and direct cost systems, budgeting, planning, and control of costs.

Prerequisite: ACC 121 and ACC 122 with a grade of C or better

Note: This class will be offered in the Fall semester only.

ACC 280 | Internship

Internship Credit: 3-6

Provides students with the opportunity to supplement coursework with practical work experience related to their educational program. Students work under the immediate supervision of experienced personnel at the business location and with the direct guidance of the instructor.

Prerequisite: ACC 121 and ACC 122 with a grade of C or better and instructor permission

Note: This class will be offered in the Spring semester only.