Prince George's Community College Prince George's Community College
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Course Descriptions

ACC 100. Fundamentals of Accounting. 3 Credits

Preparation for ACC 101 for students lacking background accounting. Enroll in ACC 100 directly or transfer from ACC 101 during the first five weeks of a semester. Note: Does not satisfy program concentration requirement in business-related curricula; may not be taken for credit if credit has previously been received. Prerequisites: ACC 101 or higher.

 

ACC 101. Principles of Accounting I. 4 Credits

University-parallel introductory accounting sequence. Covers major accounting theories, principles, and applications. Regular classroom and online formats available.  Prerequisites: Math (DVM with P4 or appropriate test score) and reading proficiency levels or ACC 100 with C or higher or ACC 103.

 

ACC 102. Principles of Accounting II. 4 Credits

Second semester of sequence. Continues focus on accounting theories, principles, and applications. Regular classroom, telecredit,  and online formats available. Prerequisite: ACC 101.

 

ACC 103. Accounting for Managers 3 Credits

Focuses on sources of accounting information and the meaning financial reports as an aid to decision-making. This course adopts user’s approach and does not emphasize the technical aspects record maintenance. Prerequisite: Reading proficiency level.

 

ACC 104. Microcomputer Applications in Accounting. 3 Credits

A hands-on course in the use of microcomputers to process accounting data. Knowledge of programming is not necessary. Projects emphasize accounting applications. Prerequisite: ACC 100 or ACC 101.

 

ACC 105. Payroll Accounting. 1 Credit

Covers payroll preparation, payroll rules, recordkeeping, and payroll tax reporting. Prerequisite: Reading proficiency level.

 

ACC 107. QuickBooks I 1 Credit

>Students will learn to establish a chart of accounts, vendor, customer, inventory and payroll records, entering typical transactions for service businesses and preparation of standard financial statements using QuickBooks software. Prerequisites: ACC 100, ACC 101 or ACC 103.

 

ACC 108. Introduction to Spreadsheet Accounting. 1 Credit

Basic spreadsheet applications in accounting. Use of spreadsheets recordkeeping, computation, analysis and presentation of accounting data is covered. Prerequisites: Reading proficiency level, ACC 101 or ACC 103 and CIS 101.

 

ACC 109. QuickBooks II. 1 Credit

>Students will learn to establish a chart of accounts, vendor, customer, inventory and payroll records, entering typical transactions for merchandising businesses and preparation of standard financial statements using QuickBooks software. Prerequisites: ACC 100, ACC 101 or ACC 103.

ACC 110.QuickBooks III. 1 Credit

>Students will learn to establish a chart of accounts, vendor, customer, inventory and payroll records, entering typical transactions for manufacoturing business and non-profitss and preparation of standard financial statements using QuickBooks software. Prerequisites: ACC 100, ACC 101 or ACC 103.

ACC 201. Intermediate Accounting I. 3 Credits

Intermediate-level accounting covering cash, investments, receivables, inventories, plant assets, and measurement of financial income in accordance with accounting principles (GAAP). Prerequisite: ACC 102 with C or higher.

ACC 202. Intermediate Accounting II. 3 Credits

Accounting principles applied to corporations, including stockholders’ equity and liability sections of the balance sheet. Prerequisite: ACC 201 with C or higher.

203. Cost Accounting. 3 Credits

Basic concepts of cost accounting functions within a manufacturing organization, including measurement of material costs, labor costs, manufacturing overhead, and marketing costs Prerequisite: ACC 102.

 

ACC 204. Principles of Auditing. 3 Credits

Analysis of audit functions and responsibilities. Emphasis examining accounting records and drawing valid audit conclusions. Prerequisites: ACC 202; MAT 114 completed or concurrent. (Spring.)

 

ACC 207. Governmental and Nonprofit Accounting. 3 Credits

Accounting applied to local, state, and federal agencies, or schools, hospitals, and other nonprofit organizations. Covers general, special revenue, enterprise, and fiduciary funds and cash planning control. Prerequisite: ACC 102.

 

ACC 208. Spreadsheet Accounting. 3 Credits

Applies spreadsheet skills to financial and managerial accounting applications, analysis, and problem solving. Prerequisites: ACC and CIS 101. 3 class hrs. with open lab. 

ACC 212. Accounting Information Systems. 3 Credits

This course examines accounting information systems, both manual and computerized. The course includes information on current technologies in information systems including hardware, software, networks, databases, and data communications. Internal controls security issues are examined. Prerequisite: ACC 102.

 

ACC 221. Federal Income Tax. 3 Credits

Study of the federal tax system includes survey of tax legislation, court rulings and their application to individuals. Prerequisite: ACC 101.

 

ACC 222. Advanced Tax Accounting. 3 Credits

A second course in taxation, which examines the tax consequences operating a business. The course emphasizes the federal income treatment of corporations and partnerships with some coverage estates and trusts. Prerequisites: ACC 102 and ACC 221.

 

ACC 225. Business Finance. 3 Credits

Capital markets and the banking system, including financial analysis and planning, working-capital management, capital budgeting, and long-term financing. Prerequisite: ACC 102 and MAT 112.

ACC 289H Honors Colloquium in Accounting 3 Credits
This Honors colloquium will examine special topics in the field of accounting and its relevance across disciplinary perspectives. The issues to be addressed in each colloquium will vary from semester to semester. These courses are designed for students in the Honors Program, but are open to others with the approval of the Honors Coordinator or the instructor. Prerequisites: Reading proficiency level and permission of instructor or Honors coordinator.

ACC 291-293 Cooperative Education 1-3 Credits

 

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