Alice Lloyd College

Accounting Courses

ACC 201: Principles of Accounting I

Prerequisite: MATH 112, 113 or higher

Offered: Fall

An introduction to accounting concepts and principles involved in the preparation of financial reports for internal and external use.

3 credit hours

ACC 201: Principles of Accounting II

Prerequisite: ACC 201

Offered: Spring

An introduction to the analysis and interpretation of accounting data and its use in management planning and control.

3 credit hours

ACC 301-302: Intermediate Accounting I-II

Prerequisite: Pre-Business Curriculum

Offered: ACC 301 – Fall; ACC 302 – Spring

Detailed study of the theory of accounts and the techniques of accounting; balance sheet accounts and problems of recording, tracing and valuation; revenue recognition and income determination under the various theories of recognition.

Each course is 3 credit hours.

ACC 303: Cost Accounting

Prerequisite: BUS/ACC Curriculum

Offered: Spring

Concepts of cost in developing information for management use in the determination of income, the selections of activities or projects, and the measurement of performance.

3 credit hours

ACC 304: Income Taxation

Prerequisite: Pre-BUS Curriculum

Offered: Fall

Introduction to federal income tax law as it relates to planning to minimize income taxes for individuals, corporations, and partnerships. Includes preparation of individual tax returns utilizing such planning.

3 credit hours

ACC 305: Governmental and Nonprofit Accounting

Prerequisite: Pre-BUS Curriculum

Offered: Fall, as needed

A study of accounting and reporting principles, standards, and procedures applicable to governmental and other non-profit organizations.

3 credit hours

ACC 401: Auditing

Prerequisite: ACC 301, 302

Offered: Fall

A study of the practical application of accounting knowledge to the problems of auditing and a study of the installation, use and effect of systems, of internal control.

3 credit hours

ACC 410: Advanced Accounting

Prerequisites: ACC 301, 302

Offered: Fall, as needed

A study of partnerships, business combinations, consolidated financial statements, fund accounting and other contemporary accounting issues.

3 credit hours

ACC 460: Accounting Information Systems

Prerequisite: None stated

Offered: Fall, as needed

Accounting Information Systems is concerned with the way computerized information systems impact how accounting data is captured, processed, and communicated. The course introduces the student to the people, technology, procedures, and controls that are necessary to conduct internal and external e-business with an emphasis on the internal controls over such systems. Students will be introduced to computerized accounting packages and will utilize information to make decisions.

3 credit hours

ACC 461-469: Special Topics in Accounting

Prerequisite: Junior status

Offered: As needed

Elective courses may be offered as special topics in accounting on an occasional basis depending on the availability and interest of students and faculty.

3 credit hours

ACC 470: Accounting Internship

Prerequisite: Must be a full-time student with a Business Administration major the semester prior to the one in which the internship will be accomplished. Must have completed the Pre-BUS curriculum and have junior or senior status.

Offered: As needed

Students are placed with cooperating institutions and are jointly supervised by a work supervisor and a faculty member. Specified academic and work requirements are stated in a learning work agreement.

1-3 credit hours

ACC 475: Accounting Independent Study

Prerequisite: Junior or senior status and consent of instructor

Offered: As needed

Students have an opportunity to supplement formal course offerings with Independent Study. This must be arranged with the Faculty Advisor and must be in compliance with the College requirements for Independent Study.

1-3 credit hours

ACC 488: Readings and Research in Accounting

Prerequisite: Business Administration major with senior status

Offered: Fall

An intense study of the research process, which moves the student sequentially from a general topic, to formulating a thesis, to the final draft of a comprehensive research project. The instructor will guide the student through planning, organizing, researching and drafting an accounting related research report that sets forth a problem and offers a convincing solution. Students will make presentations on their readings and research throughout the semester culminating in a major formal presentation of their work.

3 credit hours

 

 

 

 

 

 

Upcoming Events

  • Women's Volleyball Tri-Match @ Rio Grande
    September 30, 2014 @ 6:00 pm Event Details >>
  • JBS Fall Festival
    October 3, 2014 @ N/A Event Details >>
  • Women's Volleyball vs Hiwassee College
    October 3, 2014 @ 7:00 pm Event Details >>
  • Men's and Women's Cross Country - Run for the Hills
    October 4, 2014 @ 10:00 am Event Details >>
  • Men's and Women's Cross Country - Run for the Hills
    October 4, 2014 @ 10:00 am Event Details >>
  • Women's Tennis vs Carlow University
    October 4, 2014 @ 10:00 am Event Details >>

Calendar

September 2014
S M T W T F S
31 1

Labor Day (No Classes)

Labor Day (No Classes)

2

Women's Volleyball vs Berea

3 4

All-Campus Cookout

5

JBS 1st Quarter Midterm Ends

JBS Elementary Fall Field Day (K-5)

6

Women's Volleyball Tri-Match @ Welch College

7 8

Womens Volleyball @ Hiwassee College

9

Opening Convocation

Opening Convocation

Constitution Day

10 11

ALC MAPP Test, Freshmen & Juniors

MAPP Testing

JBS Parent/Teacher Conferences

12

JBS Senior Field Day (6-12)

Women's Volleyball Tri-Match @ Midway

13
14 15

Religious Emphasis Week

16

Religious Emphasis Week

Religious Emphasis

Women's Volleyball vs Crown College

Religious Emphasis

17

Religious Emphasis Week

18

Religious Emphasis Week

19

Religious Emphasis Week

Alumna/Alumnus of the Year Banquet

Alumna/Alumnus of the Year Banquet

Women's Volleyball @ Cincinnati Christian

20

Women's Tennis @ Asbury

Women's Volleyball vs Welch College

21 22

Women's Volleyball @ IU Southeast

23

ALC Blood Drive

Terri Thompson & Chantel Sparrow

24 25 26

Women's Tennis @ Indiana University Southeast

27

Women's Tennis @ Brescia University

Women's Volleyball vs Carlow

28 29 30

Women's Volleyball Tri-Match @ Rio Grande

1 2 3

JBS Fall Festival

Women's Volleyball vs Hiwassee College

4

Men's and Women's Cross Country - Run for the Hills

Men's and Women's Cross Country - Run for the Hills

Women's Tennis vs Carlow University

Women's Volleyball Tri-Match @ UPIKE