Blue Ridge Community College 2014-2015 Catalog and Student Handbook ACC 211 Principles of Accounting I
103
(3 CR)
Presents accounting principles and their application to various businesses. Covers the accounting cycle, income determination, and financial reporting. Studies services, merchandising, and includes internal controls. Students may not receive credit toward graduation requirements for both ACC 115 and ACC 211. Lecture 3 hours per week.
ACC 212 Principles of Accounting II Prerequisite: ACC 211
(3 CR)
Continues Accounting Principles 211 with emphasis on the application to partnerships, corporations, and the study of financial analysis. Includes an introduction to cost and managerial accounting. Students may not receive credit toward graduation requirements for both ACC 115 and ACC 212. Lecture 3 hours per week.
ACC 215 Computerized Accounting Prerequisite: ACC 211 or equivalent
(3-4 CR)
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.
ACC 221 Intermediate Accounting I Prerequisite: ACC 212 or equivalent
(3 CR)
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 hours per week.
ACC 222 Intermediate Accounting II Prerequisite: ACC 221 or equivalent
(3 CR)
Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Lecture 3 hours per week.
ACC 231 Cost Accounting I Prerequisite: ACC 212 or equivalent
(3 CR)
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 hours per week.
(3 CR)
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.
ACC 275 Capstone Seminar in Accounting Prerequisites: ACC 211, ACC 212, ACC 221 Prerequisite or Co-Requisite: ACC 222
(3 CR)
Integrates knowledge in financial accounting, managerial/cost accounting, computer techniques, business ethics, general ledger, and communication skills in preparing a professional student portfolio. Provides a learning experience that allows the student to apply broad knowledge of the accounting profession through discipline and specific projects; involves the integration of individual and team activities to simulate workplace situations. Lecture 3 hours per week.
Administration of Justice ADJ 100 Survey of Criminal Justice
(3 CR)
Presents an overview of the United States criminal justice system; introduces the major system components-law enforcement, judiciary, and corrections. Lecture 3 hours per week.
ADJ 105 The Juvenile Justice System
(3 CR)
Presents the evolution, philosophy, structures, and processes of the American juvenile delinquency system; surveys the right of juveniles, dispositional alternatives, rehabilitation methods, and current trends. Lecture 3 hours per week.
Course Descriptions
ACC 261 Principles of Federal Taxation