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    ACC 1104: Principles of Accounting I
    3.00 Credits
    Walters 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. (RODP Course)
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    This course is a general education course.
    ACC 1105: Principles of Accounting II
    3.00 Credits
    Walters State Community College

    This is the second semester of a two semester sequence in 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.(RODP Course)
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    This course is a general education course.
    ACCT 1010: Principles of Accounting I
    3.00 Credits
    Walters State Community College

    Introduction to financial accounting theory and practice with emphasis on preparation and reporting of financial information. As Required.
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    This course is a general education course.
    ACCT 1020: Principles of Accounting II
    3.00 Credits
    Walters State Community College

    Introduction to managerial and cost accounting concepts with emphasis on uses of accounting data by managers in planning operations, controlling activities, and decision making. Prerequisite(s): ACCT 2110 . Offered as needed.
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    This course is a general education course.
    ACCT 2295: Accounting Applications
    2.00 Credits
    Walters State Community College

    This course requires students to apply critical thinking, problem-solving, and communicationsskills required of an accountant in a real or simulated environment. It may be used by theinstitution for a field placement for the student. Prerequisite: ACCT 2414. (S)
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    This course is a general education course.
    ACCT 2411: Tax Practice
    4.00 Credits
    Walters State Community College

    This course develops accounting skills in a practice environment with emphasis on federaland Tennessee individual return issues. Prerequisites: ACCT 1020 with a grade of C or better,MATH 1630, and BUSN 1360, or permission of the instructor. (F).
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    This course is a general education course.
    ACCT 2412: Accounting Practice I
    4.00 Credits
    Walters State Community College

    This course develops accounting skills in a practice environment with emphasis on ClientAccounting Services. Prerequisite Courses: ACCT 1020 with a grade of C or better andMATH 1630 and BUSN 1360, or consent of the instructor. (F).
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    This course is a general education course.
    ACCT 2413: Accounting Practice II
    4.00 Credits
    Walters State Community College

    This course develops accounting skills in a practice environment with emphasis on advanced tax engagements, Tennessee tax engagements, and payroll taxes. Prerequisite Courses: ACCT 2411 with a grade of C or better. (S)
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    This course is a general education course.
    ACCT 2414: Accounting Practice III
    4.00 Credits
    Walters State Community College

    This course applies accounting practice environment skills and develops advancedaccounting problem solving abilities related to practice engagement objectives and outcomes. Pre-requisite courses: ACCT 2412 with a grade of C or better. Co/Prerequisite Courses: ACCT 2413.(S)
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    This course is a general education course.
    AGR 130: Intro to Animal Science
    3.00 Credits
    Walters State Community College

    Fundamental principles of animal agriculture, biological and scientific aspects of development, inheritance, feeding and nutrition, management, animal products, and scope of the industry.
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    This course is a general education course.
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    Walters State Community College
    500 South Davy Crockett Parkway, Morristown, Tennessee 37813-6899
    www.ws.edu
    (423) 585-2600
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    Southern Association of Colleges and Schools (SACS), Commission on Colleges
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