Career & Technical Education > Accounting

General Information


I. Catalog Course Description

Prerequisites: ACC 201
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.


II: Course Objectives

This course emphasizes accounting theory and 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, inventory, and liabilities.

  • To provide information in the areas of Economics and Accounting that is vital to all those who are to participate in the business world.
  • To develop an understanding and appreciation of accounting principles and practices for general, vocational, and professional purposes.
  • To provide detailed information on specialized areas of the balance sheet and income statement.

III: Course Linkage

This class meets a requirement for the following programs: AAS-Accounting Emphasis, and Accounting Technician Certificate of Achievement.

ACC 203 addresses the following Student Learning Objectives of ensuring that students are able to demonstrate that they:

  • Know the subject matter to a level appropriate for the emphasis of their degree.
  • Have developed the managerial and interpersonal skills necessary to succeed in the current business environment.

Scheduled ACC-203 classes:

Fall 2019