Accounting (ACC) at Rappahannock Community College
Distance Learning
Time of Day
Term
- ACC 105 - Office Accounting
- Presents practical accounting. Covers the accounting cycle-- journals, ledgers, working papers, closing of books--payrolls, financial statements, accounting forms and practical procedures.Lecture 3 hours per week.
3 credits - ACC 111 - Accounting I
- Presents fundamental accounting concepts and principles governing the accounting cycle, journals, ledgers, working papers, and preparation of financial statements for sole proprietorships.Lecture 3-4 hours per week.
A laboratory co-requisite (ACC 113) may be required as identified by the college.3-4 credits - ACC 112 - Accounting II
- Covers fundamental accounting concepts and principles governing the accounting cycle, journals, ledgers, working papers, and preparation of financial statements for sole proprietorships.Lecture 3-4 hours per week.
Co-requisite: A laboratory co-requisite (ACC 114) may be required as identified by the college.3-4 credits - ACC 124 - Payroll Accounting
- Presents accounting systems and methods used in computing and recording payroll to include payroll taxes and compliance with federal and state legislation.Lecture 2-3 hours per week.
2-3 credits - ACC 134 - Small Business Taxes
- Introduces taxes most frequently encountered in business. Includes payroll, sales, property, and income tax.Lecture 2-3 hours per week.
2-3 credits - ACC 195 - Topics In
- Provides an opportunity to explore topical areas of interest to or needed by students.May be used also for special honors courses. May be repeated for credit. Variable hours.
1-5 credits - ACC 211 - Principles of Accounting I
- Introduces accounting principles with respect to financial reporting. Demonstrates how decision makers use accounting information for reporting purposes. Focuses on the preparation of accounting information and its use in the operation of organizations, as well as methods of analysis and interpretation of accounting information.Lecture 3 hours. Total 3 hours per week.
3 credits - ACC 212 - Principles of Accounting II
- Introduces accounting principles with respect to cost and managerial accounting. Focuses on the application of accounting information with respect to product costing, as well as its use within the organization to provide direction and to judge performance.Lecture 3 hours. Total 3 hours per week.
Prerequisite: ACC 2113 credits - ACC 215 - Computerized Accounting
- Introduces the computer in solving accounting problems. Focuses on operation of computers. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting.Lecture 3-4 hours per week.
3-4 credits - ACC 221 - Intermediate Accounting I
- Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities and investments. Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users.Lecture 3-4 hours. Total 3-4 hours per week.
Prerequisite: ACC 212 or equivalent.3-4 credits - ACC 231 - Cost Accounting I
- Studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems. Includes cost control and other topics.Lecture 3-4 hours. Total 3-4 hours per week.
Prerequisite: ACC 212 or equivalent.3-4 credits - ACC 232 - Cost Accounting II
- Studies profit analysis and other topics.Lecture 3 hours. Total 3 hours per week.
Prerequisite: ACC 231 or equivalent.3 credits - ACC 240 - Fraud Examination
- Covers the principles and methodology of fraud detection and deterrence. Provides an introduction to the various ways fraud and occupational abuses occur, methods to identify the risk of exposure to loss from fraud, and appropriate prevention, detection, and investigation approaches.Lecture 3 hours per week.
3 credits - ACC 241 - Auditing I
- Presents techniques of investigating, interpreting, and appraising accounting records and assertions. Studies internal control design and evaluation, evidence-gathering techniques and other topics.Lecture 3 hours. Total 3 hours per week.
Prerequisite or co-requisite: ACC 212 or equivalent.3 credits - ACC 261 - Prin. of Federal Taxation I
- Presents the study of federal taxation as it relates to individuals and related entities. Includes tax planning, compliance, and reporting.Lecture 3 hours per week.
3 credits
