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).****
