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24 Saville Avenue
Quincy, MA 02169
617.984.1700 150 Newport Ave Ext.
Quincy, MA 02171
36 Cordage Park
Suite #228
Plymouth, MA 02360
508.747.0400
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Accounting
| ACC 101 |
Accounting I |
This is an introductory course in accounting with
the emphasis on the basic accounting cycle,
management use of accounting data, construction and
analysis of financial statements, and valuation
of assets.
Placement at ENG 101
level strongly advised. 3 credits |
| ACC 102 |
Accounting II |
| Topics included in this course are books of original
entry, analysis of assets and liabilities, negotiable
instruments, and an introduction to partnership and
corporate accounting. Prerequisite: BUS 105 or
college level mathematics and ACC 101. 3 credits |
| ACC 201 |
Accounting III |
| This course studies the fundamental accounting
processes and analyzes corporation accounting. It
covers accounting theory including the conceptual
framework, financial statements, the accounting for
cash, temporary investments, receivables, and
inventories. Prerequisite: ACC 102. 3 credits |
| ACC 202 |
Accounting IV |
| This course studies accounting theory including
property, plant and equipment, tangible assets,
current liabilities,
long-term corporate capital, and earnings per
share. Prerequisite: ACC 201. 3 credits |
| ACC 205 |
Managerial Accounting |
| Formerly ACC 203. This course presents the analysis
and interpretation of accounting information. Cost
term, cost management in planning and control,
managing costs throughout the organization, and
managing costs in a global environment.
Prerequisite: ACC 102. 3 credits |
| ACC 206 |
Cost Accounting |
| Formerly ACC 204. This course examines the
measurement, recording, and reporting of information
about costs. Among accounting methods examined
are those used to account for: materials, labor,
overhead, spoilage, variable costs, and joint costs.
Methods of allocating costs are examined.
Prerequisite:
ACC 205. 3 credits |
| ACC 209 |
Federal Taxation |
| A survey of federal tax structure as it applies
to
individuals, partnerships, and corporations. Emphasis
will be placed upon specific problems as a device to
further the appreciation of the impact of taxes upon
decision making and forecasting, and the effect upon
forms of organization.
Prerequisite: ACC 102. 3 credits |
| ACC 297 |
Accounting Internship |
| This course integrates the student's classroom
academic studies with actual experience in
accounting. The student will work for at least one
hundred hours in an approved internship position
which may be arranged through the college or by the
student. Additional requirements for the course
include nine classroom hours and a ten page paper. 3 credits |
| ACC 301 |
Auditing |
| This course deals with the auditing concepts and
standards relevant to attest function as well as the
legal and ethical responsibilities of the independent
certified public accountant. Internal controls, an
overview of EDP auditing and sampling, and auditor
reports are included. Prerequisite: ACC 201 and
ACC 205. 3 credits |
Courses
listed on this webpage may not be offered every
semester.
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