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    ACC 1010: Survey of Accounting
    3.00 Credits
    Nashville State Community College

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    This course is a general education course.
    ACCT 1000: Survey of Accounting
    3.00 Credits
    Nashville State Community College

    A study of accounting meant for persons who intend to own and/or operate their own business. Topics include an emphasis on the use of financial statement information rather than the creation of them and the financial implications of business decisions on a day-to-day basis. While there will be some general accounting information such as debits and credits and preparing financial statements, the majority of this course will focus on understanding accounting information and how it is useful to both internal and external users. Office Administration students may choose between ACCT 1000 or ACCT 1010. Note: This course does not substitute for ACCT 1010.
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    This course is a general education course.
    ACCT 1010: Principles of Accounting I
    3.00 Credits
    Nashville State Community College

    An introduction to basic principles of accounting theory and practice. Topics covered include accrual basis accounting, the accounting cycle, preparation of financial statements for both service and merchandising business enterprises, internal controls, accounting for cash, receivables, payroll, inventories, fixed assets, and current liabilities. Prerequisite: DSPM 0800 or MATH 0810
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    This course is a general education course.
    ACCT 1020: Principles of Accounting II
    3.00 Credits
    Nashville State Community College

    A continuation of ACCT 1010. Topics covered include accounting for corporate and partnership entities, long-term investments and liabilities, statement of cash flows, financial statement analysis, job order and process cost systems, PREREQUISITE: ACCT 11010 WITH A GRADE OF C OR HIGHER.
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    This course is a general education course.
    ACCT 1371: Accounting Spreadsheets I
    3.00 Credits
    Nashville State Community College

    This course prepares students to solve a wide range of accounting and business application problems using a popular spreadsheet package.Prerequisite: INFS 1010 Computer Applications with a grade of “C” or higher.
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    This course is a general education course.
    ACCT 1999: Accounting Elective
    1.00 - 10.00 Credits
    Nashville State Community College

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    This course is a general education course.
    ACCT 2301: Payroll Accounting
    3.00 Credits
    Nashville State Community College

    This course is an introduction to payroll procedures and laws affecting payroll operations and employment practices, including compliance reporting.Prerequisite: ACCT 1010 Principles of Accounting I and INFS 1010 with a grade of “C” or higher.
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    This course is a general education course.
    ACCT 2321: Intermediate Accounting I
    3.00 Credits
    Nashville State Community College

    This course is an in-depth study of the conceptual framework of accounting theory and the preparation of financial statements and financial disclosures. Topics may include income measurement and profitability analysis, time value of money, cash and receivables, measurement and valuation of inventory and cost of goods sold, and accounting for plant assets and intangibles.Prerequisites: ACCT 1020 Principles of Accounting II and INFS 1010 Computer Applications with a grade of “C” or higher.
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    This course is a general education course.
    ACCT 2322: Intermediate Accounting II
    3.00 Credits
    Nashville State Community College

    This course is a continuation of ACCT 2321 Intermediate Accounting I. Topics may include accounting for debt and equity financing; acquisition, utilization, and retirement of non-current assets; investments in debt and equity securities; revenue recognition; lease accounting; pensions; financial reporting and analysis; and accounting changes and error corrections.Prerequisites: ACCT 2321 Intermediate Accounting I with a grade of “C” or higher.
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    This course is a general education course.
    ACCT 2331: Tax Accounting
    3.00 Credits
    Nashville State Community College

    This course introduces the student to basic taxation principles and applications. Topics may include history of taxation, tax legislation, federal and state regulations, preparation of tax forms, and other tax matters.Prerequisite: ACCT 1020 Principles of Accounting I with a grade of “C” or higher.
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    This course is a general education course.
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    Total Number of Records: 1000
    Nashville State Community College
    120 White Bridge Rd, Nashville, Tennessee 37209-4515
    www.nscc.edu
    (615) 353-3333
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    Southern Association of Colleges and Schools (SACS), Commission on Colleges
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