College Catalog Cover Design 2 - Pima Community College

ACC 201 Intermediate Accounting I
3 cr. hrs. 3 periods (3 lec.)
Comprehensive coverage of financial accounting topics. Includes environment of accounting, accounting information
system, present value applications to accounting problems, cash control, receivables and investments, inventory valuation
methods, tangible fixed assets, current and long-term liabilities, and intangible assets.
Prerequisite(s): ACC 102.
Offered: Fall, Spring.
ACC 202 Intermediate Accounting II
3 cr. hrs. 3 periods (3 lec.)
Continuation of ACC 201. Includes stockholder’s equity, long and short term liabilities, income taxes, pension plans,
leases, and accounting changes, statement of cash flow, and full disclosure in financial reporting. Also includes continual
integration of theory and practice in the accounting treatment of investments.
Prerequisite(s): ACC 201.
Offered: Fall, Spring.
ACC 203 Cost Accounting
3 cr. hrs. 3 periods (3 lec.)
Analysis of cost data for management planning, coordination, and control. Includes cost accounting fundamentals, costing
systems, tools for planning and control, and cost information for decision making.
Prerequisite(s): ACC 102.
Offered: Fall.
ACC 204 Individual Tax Accounting
4 cr. hrs. 4 periods (4 lec.)
Principles of accounting for taxes on individuals. Includes federal tax laws for individuals, gross income, deductions and
losses, special tax computations, property transactions, and income tax preparation and related forms.
Prerequisite(s): ACC 100 or 101.
Offered: Fall, Spring.
ACC 210 Computerized Accounting II
3 cr. hrs. 3 periods (3 lec.)
Continuation of ACC 200 using advanced accounting applications and commercial applications software. Includes working
with an accounting practice set, advanced accounting spreadsheets, and accounting software research on the Internet.
Prerequisite(s): ACC 200.
Offered: Fall, Spring.
ACC 215 QuickBooks Computer Accounting
3 cr. hrs. 3 periods (3 lec.)
Use of current QuickBooks software to set up and maintain accounting records for a small business. Includes modular
accounting involving accounts receivable, accounts payable, inventory, and payroll features.
Prerequisite(s): ACC 100 or 101.
Offered: Fall, Spring.
ACC 250 Certified Bookkeeper Review
3 cr. hrs. 3 periods (3 lec.)
Preparation for the American Institute of Professional Bookkeepers (AIPB) Certified Bookkeeper examination and review of
accounting theory and practical bookkeeping skills. Includes the certified bookkeeper program; accruals, deferrals, and the
adjusted trial balance; correction of accounting errors and the bank reconciliation; payroll; depreciation; inventory; and
internal controls and fraud prevention.
Prerequisite(s): ACC 100 or 101.
Offered: Fall.
ACC 255 Business Admissions Exam Review
1 cr. hrs. 1 periods (1 lec.)
Review of basic accounting systems including the accounting cycle, identification of events that characterize economic
activity, and the collection and communication of financial activity. Reexamines recording and analyzing accounting data;
financial reports; internal control of assets; and the measurement and reporting of liabilities and owner’s equity. Also
includes principles of business, finite math, basic probability, summation, compound interest, random variables and
random sampling.
Prerequisite(s): ACC 101 and MAT 173.
Recommendation: Students have a “B” or better in prerequisites due to rigorous program entrance requirements.
ACC 102 and MAT 174 should be taken in the semester before you sit for the Eller School of Business Entrance Exam.
Information:
Prerequisites or consent of instructor is required before enrolling in this course.
May be taken four times for a maximum of four credit hours.
Offered: Spring.
ACCOUNTING
Pima Community College Catalog 2011/2012 295