Accounting (ACC)

Courses

ACC 001	ACC 001	*
Indicates credit given for accounting course work transferred from another college for which there is no equivalent course at TTC. *Hours vary depending on external course.Read More
ACC 100	Basic Accounting	3
This course introduces basic accounting principles, including the accounting cycle, bookkeeping, the debit-credit procedure, journals, ledgers, trial balances and preparing financial statements for sole proprietorships.Read More Prerequisites MAT 032 or appropriate placement
ACC 101	Accounting Principles I	3
This course introduces basic accounting procedures for analyzing, recording and summarizing financial transactions, adjusting and closing the financial records at the end of the accounting cycle, and preparing financial statements. This course is designed to include all aspects of financial accounting at the introductory level.Read More Prerequisites MAT 101 or MAT 155 or appropriate placement
ACC 102	Accounting Principles II	3
This course emphasizes managerial accounting theory and practice in basic accounting and procedures for cost accounting, budgeting, cost-volume analysis and financial statement analysis.Read More Prerequisites ACC 101 or ACC 111
ACC 111	Accounting Concepts	3
This course is the study of the principles of the basic accounting functions – collecting, recording, analyzing and reporting information.Read More Prerequisites MAT 033 or appropriate placement
ACC 112	Organizational Accounting	3
This course is the study of financial accounting with specific emphasis on partnerships and the corporate form of organization.Read More Prerequisites ACC 111 or ACC 101 with a minimum grade of C and MAT 101
ACC 124	Individual Tax Procedures	3
This course is a study of the basic federal income tax structure from the standpoint of the individual, including the preparation of individual income tax returns. Read More Prerequisites ACC 101 or ACC 111
ACC 150	Payroll Accounting	3
This course introduces the major tasks of payroll accounting; employment practices; federal, state and local governmental laws and regulations; internal controls; and various forms and records using both a manual and computerized approach.Read More
ACC 201	Intermediate Accounting I	3
This course explores fundamental processes of accounting theory, including the preparation of financial statements. Read More Prerequisites ACC 112 with a minimum grade of C and
ACC 202	Intermediate Accounting II	3
This course covers the application of accounting principles and concepts to account evaluation and income determination, including special problems peculiar to corporations and the analysis of financial reports.Read More Prerequisites ACC 201 with a minimum grade of C
ACC 203	Intermediate Accounting III	3
This course covers the application of accounting theory to income tax allocation, and accounting for leases and pensions. Revenue recognition, financial statement analysis, cash flow statement preparation and an overview of international accounting also are covered.Read More Prerequisites ACC 202 with a minimum grade of C
ACC 224	Business Taxation	3
This course is an introduction to tax reporting requirements and taxation of the proprietorship, partnership, S Corporation, C Corporation, and limited liability company. Some form preparation is required.Read More Prerequisites ACC 112 and ACC 124 with a minimum grade of C
ACC 226	Tax Audit and Research	3
This course is a study of the Internal Revenue Service’s procedures for individual and corporation tax audits and refunds, as well as other tax research services available to tax practitioners.Read More Prerequisites ACC 111
ACC 240	Computerized Accounting	3
This course covers using the computer to design and implement various accounting functions, including financial transactions, records, statements, reports and documents normally found in a moderately complex business.Read More Prerequisites ACC 101 or ACC 111
ACC 245	Accounting Applications	3
This course introduces microcomputer accounting using electronic spreadsheet software.Read More Prerequisites ACC 101 or ACC 111
ACC 246	Integrated Accounting Software	3
This course includes the use of pre-designed integrated accounting software for accounting problems.Read More Prerequisites ACC 124 and ACC 150 and ACC 224
ACC 260	Auditing	3
This course is a study of the procedures for conducting audits and investigations of various enterprises. It covers collecting data from working papers, arranging and systemizing the audit, and writing the audit report. Emphasis is placed on detailed audits, internal auditing and the auditing process.Read More Prerequisites ACC 112
ACC 265	Not-for-Profit Accounting	3
This course introduces the special accounting needs of municipalities, counties, states, the federal government and governmental agencies, and other not-for-profit organizations.Read More Prerequisites ACC 112
ACC 275	Selected Topics in Accounting	3
This course provides an advanced in-depth review of selected topics in accounting using case studies and individual and group problem solving.Read More Prerequisites ACC 202 and ACC 224 with a minimum grade of C