Accounting (ACC)
For more detailed course information, including contact hours and learning outcomes, review the relevant Master Course Syllabus.
College readiness test scores may be used to meet some prerequisite requirements. Learn more about college readiness, or talk to your advisor to see if test scores can apply.
If you took classes within the Colorado Community College System before Summer 2022, your transcript may list 3-digit course numbers instead of the current 4-digit format. To find the equivalent updated course numbers, refer to the Course Crosswalk.
ACC 1001 Fundamentals of Accounting 3 Credits
Introduces accounting fundamentals with emphasis on the procedures and practices used in business organizations. Major topics include the accounting cycle for service and merchandising companies, including end-of-period reporting.
ACC 1011 Introduction to Financial Accounting 3 Credits
Focuses on financial accounting concepts prescribed by Generally Accepted Accounting Principles (GAAP), including financial information for external partners, the accounting cycle process, basic terminology, transaction analysis, internal control systems, and financial statement preparation and analysis.
ACC 1012 Introduction to Managerial Accounting 3 Credits
Focuses on the fundamentals of managerial accounting and cost management as tools to aid internal users' decision-making processes. This course covers basic managerial accounting concepts, such as product costing and cost behavior and control. It also covers internal management decision making tools, including cost-volume-profit analysis, budgeting, cost analysis, and planning and control systems.
ACC 1015 Payroll Accounting 3 Credits
Covers federal and state employment laws and their effects on personnel and payroll records. The course is non-technical and is intended to give students a practical working knowledge of the current payroll laws and actual experience in applying regulations, including computerized payroll procedures.
Prerequisite(s): ACC 1001 (may be taken concurrently) with a minimum grade of C or ACC 101 with a minimum grade of C or ACC 1011 (may be taken concurrently) with a minimum grade of C or ACC 1021 (may be taken concurrently) with a minimum grade of C or ACC 121 with a minimum grade of C or Prior College Accounting with a score of 1001
ACC 1021 Accounting Principles I 4 Credits
This course introduces accounting principles for understanding the theory and logic that underlie procedures and practices for business organizations. Major topics include the accounting cycle for service and merchandising companies, internal control principles and practices, notes and interest, inventory systems and costing, and plant and intangible asset accounting.
ACC 1022 Accounting Principles II 4 Credits
This course continues the application of accounting principles to business organizations. Major topics include corporate equity and debt financing, investments, cash flow statements, financial analysis, budgeting, cost and managerial accounting.
Prerequisite(s): ACC 1021 with a minimum grade of C or ACC 121 with a minimum grade of C or Prior College Accounting with a score of 1021
ACC 1025 Computerized Accounting 3 Credits
Introduces computerized accounting applications for business use, with emphasis on company setup and all aspects of the accounting cycle.
Prerequisite(s): ACC 1001 (may be taken concurrently) with a minimum grade of C or ACC 101 with a minimum grade of C or ACC 1011 (may be taken concurrently) with a minimum grade of C or ACC 1021 (may be taken concurrently) with a minimum grade of C or ACC 121 with a minimum grade of C or Prior College Accounting with a score of 1001
ACC 1031 Income Tax 3 Credits
Introduces basic concepts of federal income taxation and tax administration with emphasis on taxation of individuals and sole proprietorships.
ACC 1032 Tax Help Colorado 2 Credits
Examines the preparation of individual, federal, and state income tax returns within the guidelines and limitations set forth by the Tax Help Colorado program and IRS guidelines. Emphasis is placed on form preparation with the use of tax software.
ACC 1033 Tax Help Colorado Practicum 1 Credit
Utilizes income tax knowledge and training in the context of a community service setting. Volunteers prepare individual federal and state income tax within the parameters of the Tax Help Colorado program and Internal Revenue Service (IRS) guidelines.
Prerequisite(s): ACC 1032 with a minimum grade of C or ACC 132 with a minimum grade of C or Prior College Accounting with a score of 1032
ACC 1035 Spreadsheet Applications for Accounting 3 Credits
Introduces spreadsheets as an accounting tool in the application of fundamental accounting concepts, problem-solving, and decision-making skills.
Prerequisite(s): (ACC 1001 with a minimum grade of C or ACC 101 with a minimum grade of C or ACC 1011 with a minimum grade of C or ACC 1021 with a minimum grade of C or ACC 121 with a minimum grade of C or Prior College Accounting with a score of 1001) and (CIS 1018 with a minimum grade of C or CIS 118 with a minimum grade of C or CIS 1055 with a minimum grade of C or CIS 155 with a minimum grade of C)
ACC 2011 Intermediate Accounting I 4 Credits
Focuses on comprehensive analysis of Generally Accepted Accounting Principles (GAAP), accounting theory, concepts, and financial accounting principles for public corporations. It focuses on the preparation and analysis of business information relevant and useful to external users of financial reports. This course also explores the theories, principles, and practices surveyed in accounting, and examines reporting requirements and ethical situations.
Prerequisite(s): ((ACC 1021 with a minimum grade of C or Prior College Accounting with a score of 1021 or ACC 121 with a minimum grade of C) and (ACC 1022 with a minimum grade of C or Prior College Accounting with a score of 1022 or ACC 122 with a minimum grade of C)) or ((ACC 1011 with a minimum grade of C or Prior College Accounting with a score of 1011 or ACC 111 with a minimum grade of C) and (ACC 1012 with a minimum grade of C or Prior College Accounting with a score of 1012 or ACC 112 with a minimum grade of C))
ACC 2012 Intermediate Accounting II 4 Credits
Focuses on the theoretical and practical aspects of Generally Accepted Accounting Principles (GAAP) for public corporations. It is an in-depth study of the theories, practices, reporting, and ethics of financial accounting.
Prerequisite(s): ACC 2011 with a minimum grade of C or ACC 211 with a minimum grade of C or Prior College Accounting with a score of 2011
ACC 2016 Governmental and Not-for-profit Accounting 3 Credits
Addresses concepts of budgetary control as a matter of law and public administration theory. Accounting principles and procedures necessary to implement budgetary controls for governmental units and other not-for-profit institutions and organizations are presented.
ACC 2026 Cost Accounting 3 Credits
Explores cost accumulation methods and reports, including job order, process, standard, and activity-based cost systems. Topics include budgeting, planning, and control of costs.
ACC 2031 Business Taxation 3 Credits
Introduces student to taxation of business entities and transactions. Topics include taxation of property transactions, various tax issues that apply to different tax entities, tax administration and practice, and the taxation effects of formation, operation, and dissolution of corporations, partnerships, S corporations, trusts and estates.
ACC 2087 Cooperative Education 0-12 Credits
To be determined by the individual instructor. A Course Description will be developed for each course and documented within the course syllabus. Refer to the SFCC Style Guide for Course Description, Required Course Learning Outcome, and Topical Outline guidelines.