ACC
Course Descriptions
HGTC
ACC 101 Accounting Principles I
ACC 201 Intermediate Accounting I 3-0-3
This course introduces basic accounting procedures for analyzing, recording, and summarizing financial transactions, adjusting and closing the financial records at the end of the accounting cycle, and preparing financial statements. This course is transferable to public senior institutions as part of the South Carolina Commission on Higher Education Statewide Articulation Agreement. ACC 102 Accounting Principles II
3-0-3
Prerequisites: ACC 101 or ACC 111 This course emphasizes managerial accounting theory and practice in basic accounting and procedures for cost accounting, budgeting, cost-volume analysis and financial statement analysis. This course is transferable to public senior institutions as part of the South Carolina Commission on Higher Education Statewide Articulation Agreement. ACC 111 Accounting Concepts
3-0-3
This course introduces basic bookkeeping procedures for recording financial transactions including the study of the principles of basic accounting functions—collecting, recording, analyzing, and reporting information. ACC 112 Organizational Accounting
3-0-3
Prerequisites: ACC 101 or ACC 111 This course is a study of financial accounting, with specific emphasis on partnerships and the corporate form of organization. ACC 124 Individual Tax Procedures
3-0-3
Prerequisites: ACC 101, ACC 111, or permission of the professor. This course is a study of the basic income tax structure from the standpoint of the individual, including the preparation of individual income tax returns. ACC 125 Advanced Individual Tax Procedures 3-0-3 Prerequisites: ACC 124 This course expands concepts of basic individual income tax structure to include preparation of individual income tax returns and schedules, including alternative minimum tax, property transactions and business schedules. ACC 150 Payroll Accounting
3-0-3
Prerequisites: ACC 101 or ACC 111 This course introduces the major tasks of payroll accounting, employment practices, federal, state and local governmental laws and regulations, internal controls, and various forms and records, and introduces the use of computer applications for payroll.
162
3-0-3
Prerequisites: ACC 112 This course explores fundamental processes of accounting theory, including the preparation of financial statements. ACC 202 Intermediate Accounting II
3-0-3
Prerequisites: ACC 201 This course covers the application of accounting principles and concepts to account evaluation and income determination, including special problems peculiar to corporations and the analysis of financial reports. ACC 230 Cost Accounting I
3-0-3
Prerequisites: ACC 102 and ACC 112 This course is a study of the accounting principles involved in job order cost systems. ACC 240 Computerized Accounting
3-0-3
Prerequisites: ACC 101 or ACC 111 This course is a study of using the computer to design and implement various accounting functions, including financial transactions, records, statements, reports and documents. ACC 245 Accounting Applications
3-0-3
Prerequisites: ACC 101, ACC 111 and or CPT 170 This course introduces microcomputer accounting using data base software and/or electronic spreadsheets. ACC 291 Certified Bookkeeper Review
3-0-3
Prerequisites: ACC 112 and ACC 150 This course is designed to help students prepare for the Certified Bookkeeper Exam.
ACR ACR 102 Tools and Service Techniques
2-3-3
This course is a basic study of the uses of tools and service equipment used in the installation and repair of HVAC equipment. ACR 106 Basic Electricity for HVAC/R
3-3-4
This course includes a basic study of electricity, including Ohm’s law and series and parallel circuits as they relate to heating, ventilating, air conditioning and/or refrigeration systems. ACR 108 Refrigeration Fundamentals
3-0-3
This course is an introduction to the principles of refrigeration. ACR 110 Heating Fundamentals
3-3-4
Co-requisites: ACR 140 This course covers the basic concepts of oil, gas, and electric heat, their components and operation.
Horry Georgetown Technical College Catalog and Student Handbook 2011-2012
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