Catalog: 2011–2012 Catalog Year

Course Descriptions

Accounting (ACC)

Social Science, Education, Humanities & Public Service Division

ACC 105: Taxation For Individuals

Units (Credits): 3; Prerequisites: none

Covers income, expenses, exclusions, deductions, and credits. Emphasizes the preparation of individual income tax.

ACC 135: Bookkeeping I

Units (Credits): 3; Prerequisites: none

Introduces the basic principles of bookkeeping and applied accounting for a business enterprise with special emphasis on accounting for sole proprietorships, service and merchandising companies. Includes debits and credits, the accounting cycle, journals, ledgers, bank reconciliations, payroll, and the preparation of simple financial statements. May include a computerized component. Note: Non-transferable for an NSHE baccalaureate degree. Non-applicable towards an AA or AS Degree.

ACC 180: Payroll & Employee Benefit Accounting

Units (Credits): 3; Prerequisites: ACC 135, ACC 201 or equivalent work experience

Introduces payroll and employee benefit reporting to federal state, and local government agencies. Includes an overview of federal and state labor laws and specialized reporting requirements including both manual and computerized payroll accounting systems. Note: Non-transferable for an NSHE baccalaureate degree. Non-applicable towards an AA or AS Degree.

ACC 198: Special Topics in Accounting

Units (Credits): 1–3; Prerequisites: none

Applies to a variety of topics including short courses and workshops covering a variety of subjects in accounting. Note: Non-transferable for an NSHE baccalaureate degree. Non-applicable towards an AA or AS Degree.

ACC 201: Financial Accounting

Units (Credits): 3; Prerequisites: none; Recommended: ACC 135

Introduces the basic principles of financial accounting for business enterprises with special emphasis on accounting for corporations. Includes theory of debit and credit, accounting cycle, special journals, receivables, depreciation, inventory, long-term debt, corporate capital, and preparation of basic financial statements.

ACC 202: Managerial Accounting

Units (Credits): 3; Prerequisites: ACC 201; Recommended: MATH 095 or equivalent

Introduces the basic principles of management accounting including manufacturing and cost accounting, budgeting, accounting for management decision-making, and financial statement analysis.

ACC 203: Intermediate Accounting I

Units (Credits): 3; Prerequisites: ACC 202

Emphasizes accounting theory, concepts and analysis of problems that arise in applying these concepts. Course covers in depth the traditional topics as well as recent developments in accounting valuation, accounting for cash, receivables, prepaid and accrued items, plant and equipment. This course in combination with ACC 220 is accepted in lieu of ACC 401 at UNR upon validation of content and knowledge by approved College of Business examination, or satisfactory performance ("C" or better) in ACC 402 at UNR during the first year of eligibility to enroll in the appropriate upper division business course at UNR.

ACC 204: Intermediate Accounting II

Units (Credits): 3; Prerequisites: ACC 203

Emphasizes accounting theory and concepts in corporate accounting. Areas of focus will include stockholder's equity, investments in securities and funds, financial reporting, and analysis of financial statements.

ACC 220: Microcomputer Accounting Systems

Units (Credits): 3; Prerequisites: ACC 201

Integrates the principles of accounting and the concepts of data processing. Students will become familiar with computerized accounting systems which are realistic examples of systems used in business today. This course in combination with ACC 203 is accepted in lieu of ACC 401 at UNR upon validation of content and knowledge by approved College of Business examination, or satisfactory performance ("C" or better) in ACC 402 at UNR during the first year of eligibility to enroll in the appropriate upper division business course at UNR.

ACC 223: Introduction to QuickBooks

Units (Credits): 3; Prerequisites: ACC 135 or consent of instructor

Introduces students to QuickBooks accounting program and computerized accounting. The student will receive hands-on training in the use of QuickBooks using fictitious case studies. Note: Non-transferable for a NSHE baccalaureate degree. Non-applicable towards an AA or AS Degree.

ACC 261: Governmental Accounting

Units (Credits): 3; Prerequisites: ACC 201

Introduces accounting and reporting for government and non-profit entities. Includes study of fund and budget accounts of local governmental units, revenues, appropriations, disbursements and assessments.

ACC 290: Certified Bookkeeper Course

Units (Credits): 6; Prerequisites: ACC 201 with a grade of C or better, or by demonstrating a thorough knowledge of double-entry accounting

Offers skills for working professionals and students who wish to advance their career in the bookkeeping profession. Upon successful completion, students will be able to sit for a national exam administered by the American Institute of Professional Bookkeepers (AIPB). Upon passing this exam and completing two years of bookkeeping experience, individuals earn the right to call themselves "Certified Bookkeepers." Note: Non-transferable for a NSHE baccalaureate degree. Non-applicable towards an AA or AS Degree.

ACC 295: Work Experience I

Units (Credits): 1–6; Prerequisites: consent of instructor

Provides on-the-job supervised and educationally directed work experience. Note: Non-transferable for a NSHE baccalaureate degree. Non-applicable towards an AA or AS Degree.

ACC 299: Advanced Special Topics in Accounting

Units (Credits): 1–3; Prerequisites: ACC 201 & ACC 202 or consent of instructor

Applies to a variety of advanced topics including short courses and workshops covering a variety of subjects in accounting.



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