College Catalog Cover Design 2 - Pima Community College

Accounting
For courses numbered 098, 198, 298, see “Topic Courses” on page 292
ACC 100 Practical Accounting Procedures
3 cr. hrs. 3 periods (3 lec.)
Introduction to accounting systems for small businesses. Includes an introduction to accounting, accounting equation,
procedures for controlling cash, payroll accounting, special journals, computer accounting, and ethical issues in the
business process.
Offered: Fall, Spring, Summer.
ACC 101 Financial Accounting SUN# ACC 2201
3 cr. hrs. 3 periods (3 lec.)
Introduction to accounting as a service activity, analytical discipline, and information system. Includes financial statements
and the accounting profession, recording accounting and transactional data, merchandising operations, internal control
and ethical issues, asset reporting, reporting and analyzing liabilities and stockholder’s equity, statements of cash flow,
and performance measurement.
Information: Students planning to transfer to the Eller Business College should take ACC 101 the semester prior to their
application semester.
Offered: Fall, Spring, Summer.
ACC 102 Managerial Accounting SUN# ACC 2202
3 cr. hrs. 3 periods (3 lec.)
Accounting information for managers. Includes managerial accounting environment, systems design, cost behavior
analysis and use, profit planning, standard costs, and decision making.
Prerequisite(s): ACC 101.
Recommendation: Completion of MAT 122 or higher before enrolling in this course.
Offered: Fall, Spring, Summer.
ACC 150 Payroll Accounting
3 cr. hrs. 3 periods (3 lec.)
Current practices in payroll accounting and tax reporting. Includes payroll and personnel records, computing and paying
wages and salaries, analyzing and journalizing payroll transactions, and computerized payroll systems and payroll
projects.
Prerequisite(s): ACC 100 or 101.
Offered: Fall, Spring.
ACC 160 Basic Tax Preparation
3 cr. hrs. 3 periods (3 lec.)
Basic skills in tax preparation. Includes volunteer assistance techniques and procedures; taxable revenues, expenses, and
appropriate line items on various forms; completion and discussion of tax returns with clients; additional federal tax issues
and forms on individual tax returns; and training in current tax preparation software.
Prerequisite(s): ACC 101.
Information:
Students must pass an Internal Revenue Service (IRS) volunteer tax preparer certification exam and perform a minimum
of 18 service learning hours at a community VITA site to successfully complete this course.
May be taken four times for a maximum of twelve credit hours.
Offered: Fall, Spring.
ACC 173 Government and Not-For-Profit Accounting
3 cr. hrs. 3 periods (3 lec.)
Accounting practices used in governmental units, and not-for profit organizations. Includes basic characteristics of fund
accounting, functions of governmental accounting, budgetary process, basic fund accounting system, financial reporting
objectives, and government-wide financial statements.
Prerequisite(s): ACC 101.
Offered: Spring
ACC 190 Internship in Accounting
3 cr. hrs. 15 periods (15 lab)
Supervised internship in an accounting workplace. Includes experiences supervised by a professional in the field.
Information: Consent of instructor is required before enrolling in this course.
Offered: May not be offered this year, check class schedule.
ACC 200 Computerized Accounting I
4 cr. hrs. 4 periods (4 lec.)
Fundamental accounting applications using commercial applications software. Includes the computer operating system,
commercial accounting program modules, accounting projects, electronic spreadsheet as the accounting tool, and
accounting information on the Internet.
Prerequisite(s): ACC 100 or 101.
Offered: Fall, Spring.
ACCOUNTING
Pima Community College Catalog 2011/2012 294