Search

• ACC 150: Accounting Principles I

  3.00 Credits

  Pennsylvania Highlands Community College

  
  ACC 150 -Accounting Principles I 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 postclosing 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. Prerequisite(s): None Co-requisite(s): None 3 credits (3 lecture; 0 lab}
  ShareACC 150 - Accounting Principles I

• 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(s): ACC 150 Accounting Principles I Co-requisite(s): None 3 credits (3 lecture; 0 lab) Prerequisite:    ACC150
  ShareACC 160 - Payroll Accounting

• 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 ACC 150 -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(s): ACC 150 Accounting Principles I Co-requisite(s): None 3 credits (3 lecture; 0 lab) Prerequisite:    ACC150
  ShareACC 175 - Accounting Principles II

• 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 shareholders'' equity. Statement of cash flows preparation will be emphasized along with the use of ratios to assess financial performance. Prerequisite{s): ACC 175 Accounting Principles II Co-requisite{s): None 3 credits {3 lecture; 0 lab}' Prerequisite:    ACC175
  ShareACC 201 - Intermediate Accounting

• 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. 3 credits
  ShareACC 220 - Automated Accounting

• 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(s): ACC160 Payroll Accounting, ACC175 Accounting Principles II, and ACC220 Automated Accounting Co-requisite(s): None 3 credits (3 lecture, 0 lab) Prerequisite:    ACC160 AND ACC175 AND ACC220
  ShareACC 225 - Accounting Simulations

• 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(s): ACC150 Accounting Principles I 3 credits (3 lecture, 0 lab)
  ShareACC 230 - Managerial Accounting

• 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. Prerequisite(s): None Co-requisite(s): None 3 credits (3 lecture; 0 Jab)
  ShareACC 260 - Federal Taxation of Individuals

• ACC 299: Capstone Seminar

  4.00 Credits

  Pennsylvania Highlands Community College

  
  This is a capstone course intended to review critical areas of bookkeeping students must master prior to testing for bookkeeping certification through the American Institute of Professional Bookkeepers (AIPB). Students will complete two parts of the certification testing in class; the other two portions will be taken at the closest Prometric test center. This course includes a field experience (i.e. internship -paid or unpaid) component whereby the student must complete a minimum of forty-five hours of accounting/bookkeeping work to place on his or her resume. Prerequisite(s): ACC 160 Payroll Accounting and ACC 201 Intermediate Accounting Co-requisite(s): None 4 credits (3 lecture; 1 lab) Prerequisite:    ACC160 AND ACC201
  ShareACC 299 - Capstone Seminar

• ACP 100: Academic and Career Planning

  1.00 Credits

  Pennsylvania Highlands Community College

  
  This course is designed to give first semester students a solid foundation of planning and professionalism to successfully complete their education and career goals, and to help them become engaged members of the College and professional community. Students will be involved in career exploration, setting real-world goals with academic planning and resume building, learning the tools available for their academic success, and the professionalism needed to carry them forward into the academic world and the job market. Prerequisite(s): None Co-requisite(s): None 1 credits (1 lecture; 0 lab)
  ShareACP 100 - Academic and Career Planning