Credit Courses

2015-2016 Catalog (Courses updated for 2016-2017)

Accounting (ACC)

ACC* E101 Accounting Procedures I

A study of bookkeeping principles and procedures for the small business. Emphasis is placed on the use of journals, general and subsidiary ledgers and financial statement preparation as related to service and merchandising entities. Practice set projects are used to enhance student knowledge and proficiency in applying these principles and procedures. Course is open to Accounting for Small Business Management Associate Degree and Certificate students only.

  • Credits: 3

ACC* E102 Accounting Procedures II

Continues the study of bookkeeping principles, procedures and responsibilities for the small business begun in Accounting Applications I. Emphasis is placed on bank reconciliations, payroll computations and payroll tax computations and reporting requirements. Attention is also given to bookkeeping issues for specific assets and the partnership and corporate forms of business. Practice set projects are used to enhance student knowledge and proficiency in applying these principles and procedures. Course is open to Accounting for Small Business Management Associate Degree and Certificate students only.

Prerequisite: ACC* E101
  • Credits: 3

ACC* E113 Principles of Financial Accounting

A study of the basic principles and procedures of the accounting process as they relate to the recording, measurement, and communication of the business entity's financial data. Emphasis is placed on the recording process, income determination and the development of financial statements .Substantial lab time will be required in the computer lab. The textbook and an on-line supplemental access code (bundle) are required.

Prerequisite or Parallel: ENG* E043
  • Credits: 3
  • Elective Code: B

ACC* E117 Principles of Managerial Accounting

A basic study of Managerial Accounting concepts as they relate to the planning, implementation, control and evaluation of the entity's financial performance. Emphasis is placed on cost behavior and control and the preparation and use of budgets as a management tool. Substantial lab time will be required in the computer lab. The textbook and an on-line supplemental access code (bundle) are required.

Prerequisites: ACC* E113 or ACC* E101 and ENG* E043, each with a grade of "C" or higher
  • Credits: 3
  • Elective Code: B

ACC* E123 Accounting Software Applications

This course demonstrates the use of accounting information utilizing spreadsheet software. The following applications and applications and techniques will be covered: spreadsheet basics, what-if analysis, financial statement analysis, inventory, payroll, fixed assets, amortization, and managerial accounting topics.

Prerequisite or Parallel: ACC* E117
  • Credits: 3
  • Elective Code: B

ACC* E125 Accounting Computer Applications I

Use of a pre-written computer program to simulate actual accounting applications on microprocessors; programs include general ledger, accounts receivable, accounts payable, and payroll. Additional projects may be prepared using spreadsheet programs. No previous computer knowledge is required. Substantial lab time will be required in the computer lab. The textbook and an on-line supplemental access code (bundle) are required.

Prerequisite: ACC* E113 or ACC* E101
  • Credits: 3
  • Elective Code: B

ACC* E170 Forensic Accounting & Fraud Examination

This course is a study of the basic principles and skills of Fraud Examination and Forensic Accounting. Emphasis is placed on financial forensic, prevention, deterrence, and detection of fraud.

Prerequisite: ACC* E113
  • Credits: 3

ACC* E231 Cost Accounting I

Develops the principles of cost accounting introduced in ACC* E117. The student will relate the position of cost accounting to the overall financial structure. Various types of cost accounting systems and their applications in industry are also covered.

Prerequisite: ACC* E117
  • Credits: 3
  • Elective Code: B

ACC* E241 Federal Taxes I

An examination of the theory and problems of federal income tax regulations for individuals. Includes the preparation of tax returns for individuals.

Prerequisite: ENG* E101
  • Credits: 3
  • Elective Code: B

ACC* E271 Principles of Intermediate Accounting I

Detailed examination of financial accounting principles relative to the valuation and disclosure procedures of assets as reported in the typical balance sheet. .Substantial lab time will be required in the computer lab. The textbook and an on-line supplemental access code (bundle) are required.

Prerequisite: ACC* E117
  • Credits: 3
  • Elective Code: B

ACC* E272 Principles of Intermediate Accounting II

Continues the detailed examination of financial accounting principles in ACC*E271 with emphasis on valuation and disclosure practices pertaining to non-current assets, liabilities and stockholders equity. ACC*E272 can be taken before ACC*E271. Substantial lab time will be required in the computer lab. The textbook and an on-line supplemental access code (bundle) are required.

Prerequisite: ACC* E117
  • Credits: 3
  • Elective Code: B

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  • Housatonic Community College
  • 900 Lafayette Blvd., Bridgeport, CT 06604
  • (203) 332-5000