Course Search Results

  • ACC 150: Accounting Principles I

    3.00 Credits
    Pennsylvania Highlands Community College

    This is an introductory accounting course designed to introduce underlying concepts and Generally Accepted Accounting Principles (GAAP) used in determining revenue recognition, expense recognition, asset valuation, and reporting of liabilities. Double-entry accounting is introduced and applied to service companies. The entire accounting cycle for a service business operating as a sole proprietorship will be presented from the point of original entry through the adjustment process, financial statement preparation, and post-closing trial balance preparation. Students will first be exposed to a manual accounting system, then QuickBooks Online will be utilized to expose students to computerized accounting systems.
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  • ACC 160: Payroll Accounting

    3.00 Credits
    Pennsylvania Highlands Community College

    This course introduces students to accounting for wages and salaries as well as procedures for maintaining accurate payroll records. Topics covered include calculation of wages and salaries, income taxes, Social Security taxes, unemployment taxes, personnel records, and payroll accounting systems. Students practice keeping payroll records and accounting for wages and salaries while producing relevant reports and tax forms. Prerequisite:    ACC 150
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  • ACC 175: Accounting Principles II

    3.00 Credits
    Pennsylvania Highlands Community College

    This course builds on the underlying concepts and principles of accounting attained in Accounting Principles I. Internal control policies and procedures, bank reconciliations, and petty cash funds are explored. Merchandising companies are introduced, and accounting for and reporting of inventory assets are presented. The entire accounting cycle for a merchandising business operating as a sole proprietorship will be presented -from the point of original entry through the adjustment process, financial statement preparation, and post-closing trial balance preparation. Students will first be exposed to a manual accounting system, then QuickBooks Online will be utilized to expose students to computerized accounting systems. Accounting for uncollectible accounts receivable, short-term notes receivable, and short-term notes payable is also introduced. Prerequisite:    ACC 150
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  • ACC 201: Intermediate Accounting

    3.00 Credits
    Pennsylvania Highlands Community College

    Economic resources including cash, receivables, inventories, and long-term assets are explored in-depth along with a variety of financial instruments including current liabilities, contingencies, bonds, long-term notes, and shareholder equity. Statement of cash flows preparation will be emphasized along with the use of ratios to assess financial performance. Prerequisite:    ACC 175
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  • ACC 220: Automated Accounting

    3.00 Credits
    Pennsylvania Highlands Community College

    This course is designed to provide a working knowledge of how computerized accounting systems function. Students work with up-to-date commercial accounting software commonly used in small to mid-sized business. Includes six fully integrated accounting modules: General Ledger, Accounts Receivable, Accounts Payable, Payroll, Inventory, and Projects.
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  • ACC 221: Excel for Accounting

    3.00 Credits
    Pennsylvania Highlands Community College

    This course introduces and emphasizes the use of Microsoft Excel on a personal computer (PC) to complete a variety of accounting tasks including journal entries, financial statements, inventory costing and analysis, bank reconciliations, depreciation schedules, payroll registers, bond amortization, financial statement analysis, and budgeting and cost analysis with emphasis placed on decision-making and how it can be enhanced by the spreadsheets produced. Students will practice recording financial information in Excel using various quantitative and formatting tools to enhance both the functionality and visual appearance of spreadsheets. Prerequisite:    ACC 150
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  • ACC 225: Accounting Simulations

    3.00 Credits
    Pennsylvania Highlands Community College

    Students work independently with instructor support to complete three accounting simulations. Accounting simulations include a variety of accounting scenarios including manual and computerized accounting systems. Students will work to complete the accounting cycle and prepare accurate financial reports for each company as though they were the staff accountant. Prerequisite:    ACC 160, ACC 175, and ACC 220
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  • ACC 230: Managerial Accounting

    3.00 Credits
    Pennsylvania Highlands Community College

    This course prepares students to understand the critical role cost management information plays in the overall success of an organization. It presents the essential concepts, behavior, and accounting techniques applicable to manufacturing cost systems. Prerequisite:    ACC 150
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  • ACC 260: Federal Taxation of Individuals

    3.00 Credits
    Pennsylvania Highlands Community College

    This course provides a practical approach to preparation of federal income tax returns for individuals. Students will prepare individual tax returns and related schedules required by the Internal Revenue Code both manually and by using a software solution.
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  • ACC 281: Financial Accounting and Reporting

    3.00 Credits
    Pennsylvania Highlands Community College

    This is a rigorous course intended for post-baccalaureate students only. It provides an accountant intending to pursue their Certified Public Accounting (CPA) license the opportunity to prepare for successful completion of the financial accounting and regulations (FAR) portion of the licensure exam. Topics covered include the conceptual framework, standard-setting, financial accounting, financial reporting, financial statement analysis and performance metrics, and accounting for state and local governments. Prerequisite:    Bachelor's Degree Earned from Accredited College or University
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