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ACC Accounting

ACC 121 - Accounting Principles I 4 Credits 
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.
(Contact hours - 60)

ACC 122 - Accounting Principles II 4 Credits 
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. 
(Contact hours - 60)
Prerequisite: ACC 121 or equivalent

ACC 125 - Computerized Accounting 3 Credits 
Introduces the capabilities of computer applications in accounting. Includes solving accounting problems of a financial nature and hardware and software controls. 
(Contact hours - 45)

 **** Additional courses available through Colorado Community College Online (CCCOnline).****

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