ACC Accounting
ACC 101 - Fundamentals of Accounting 3 Credits
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.
(Contact hours - 45)
ACC 115 - Payroll Accounting 3 Credits
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.
(Contact hours - 60)
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 - 60)
ACC 132 – Tax Help Colorado 2 Credits
This course 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.
(Contact hours - 30)
ACC 133 - Tax Help Colorado Practicum 1 Credit
This course allows students to prepare actual federal and state income tax returns
for individuals in a real time environment.
(Contact hours - 30)
**** Additional courses available through Colorado Community College Online (CCCOnline).****
