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  • ACC 1104: Principles of Accounting--RODP
    3.00 Credits
    Motlow State Community College

    This is the first course in a two-course sequence covering the basic principles of accounting. This course is fully transferable. In this course, the basic principles of analyzing transactions, recording them in a general journal, posting them to the general ledger, and preparing the basic financial statements.
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  • ACC 1105: Principles of Acct II-RODP
    3.00 Credits
    Motlow State Community College

    This is the second semester of a two semester sequence n principles of accounting. In it, you will complete your studies of basic financial accounting and move into the basic concepts and computations associated with cost and managerial accounting. when you complete this course, you will have completed the undergraduate requirements for two semesters of basic accounting principles.
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  • ACCT 1010: Principles of Accounting I
    3.00 Credits
    Motlow State Community College

    This course is a study of basic principles of accounting, the accounting cycle accrual accounting and financial statements for proprietorships. Prerequisite: Exemption from or completion of learning support competency courses OR with permission of the Dean of Career and Technical Programs.(Formerly ACT 2310)
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  • ACCT 1020: Principles of Accounting II
    3.00 Credits
    Motlow State Community College

    This course expands the principles presented in ACCT 1010 with emphasis on partnership and corporate entity accounting manufacturing cost systems and financial statement analysis. Prerequisite: ACCT 1010. (Formerly ACT 2320)
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  • ACCT 2010: Intermediate Accounting I
    3.00 Credits
    Motlow State Community College

    This course is a study of fundamentals of accounting including statement of changes in financial position, present value, cash and receivables, inventories, depreciation, amortization, and current and long term liabilities.Prerequisite: ACCT 1020. (Formerly ACT 2510)
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  • ACCT 2195: Accounting Applications
    1.00 Credits
    Motlow State Community College

    This course requires students to apply critical-thinking, problem-solving, and communication skills required of an accountant in a real or simulated environment. It may be used by an institution for a field placement for the student. Prerequisite: Completion of or co-enrollment in ACCT 1020
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  • ACCT 2321: Intermediate Accounting I
    3.00 Credits
    Motlow 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. (Formerly ACCT 2010, ACT 2510)Prerequisite: ACCT 1020
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  • ACCT 2331: Tax Accounting
    3.00 Credits
    Motlow 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. (Formerly ACCT 2410, ACT 2410)
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  • ACCT 2341: Cost Accounting
    3.00 Credits
    Motlow State Community College

    This course introduces the student to the processes used to prepare cost accounting information for decision making in internal operations. (Formerly ACCT 2610, ACT 2610)Prerequisite: ACCT 1020 or permission of the appropriate department chair.
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  • ACCT 2351: Auditing
    3.00 Credits
    Motlow State Community College

    This course is a study of auditing theory and practices with emphasis on problems that auditors may encounter in the course of an audit. Topics discussed may include verifying accounting data, internal controls, and auditor liability in the preparation of audit reports. (Formerly ACCT 2810, ACT 2810)Prerequisite: ACCT 1020 or permission of the appropriate curriculum chair.
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