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This section includes a list of the credit courses offered at the College. Credit Course Schedules for the spring, summer and fall show which courses are offered during those terms.
Three letters followed by three digits and two digits or letters label each course offered by the College. The last two digits designate the section or delivery method of the course.
Students will learn to apply accounting concepts to the computerized records for a sole proprietorship.
Activity Elective Courses Courses that fulfill the activity elective requirement for graduation are coded “ACT” in the course description under PED.
Excel is used to solve a number of assigned problems.
3 credits Pre-requisite: Grade of C or better in ACC102 or ACC201.
Using Financial Accounting Standards Board (FASB) pronouncements and guidelines, the complex relationship between reporting methods and statements is examined.
Other topics studied include asset valuations, revenue recognition, inventory valuation, acquisition and disposal of property, plant and equipment, depreciation and depletion, and intangibles. ACC202 Accounting IV covers investments in debt and equity securities, debt and equity financing activities, pensions and other compensation issues, contingencies, earnings per share, accounting changes and error corrections, cash flow statement, and analysis of financial statements.