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Accounting

Search the Schedule of Classes for all Accounting classes.
Effective Fall 2018. Previous descriptions may have had different requirements. Have questions? See an advisor.
ACC100 Practical Accounting Procedures Credit Hours: 3.00
Introduction to accounting systems for small businesses. Includes different types of accounts, the general journal and general ledger, adjusting entries, closing entries and the post-closing trial balance; bank accounts, cash funds, and internal control; employee earnings and deductions, accounting for cash and payroll, sales and purchases, cash receipts and cash payments, work sheet and adjusting entries; and financial statements, and closing entries.
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ACC150 Payroll Accounting Credit Hours: 3.00
Current practices in payroll accounting and tax reporting. Includes payroll and personnel records, computing and paying wages and salaries, analyzing and journalizing payroll transactions, and computerized payroll systems and payroll projects.
Prerequisite(s): ACC 100 or 211 (or concurrent enrollment in ACC 100 or 211).
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ACC200 Computerized Accounting I Credit Hours: 3.00
Fundamental accounting applications using commercial applications software. Includes commercial accounting program modules, accounting projects, electronic spreadsheet as the accounting tool, and accounting information on the Internet.
Prerequisite(s): ACC 100, ACC 150 (or concurrent enrollment in ACC 150) and CSA 110 (or concurrent enrollment in CSA 110).
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Information: Prerequisites may be waived with consent of instructor.
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ACC204 Individual Tax Accounting Credit Hours: 3.00
Individual income taxes with concentration at federal level. Includes history, assumptions and objectives of federal income tax law. Also includes determination of filing status, exemptions, inclusions, exclusions, adjustments, deductions, credits, tax liability, and reporting requirements; completion of tax returns, and tax planning; use of commercial tax-preparation software; determination of sole proprietorship income and taxes thereon.
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ACC205 Corporate and Partnership Tax Accounting Credit Hours: 4.00
Introduction to taxation of business entities and transactions. Also includes taxation of property transactions; various tax issues that apply to different tax entities; tax administration and practice; and the taxation effects of formation, operation, and dissolution of corporations, partnerships, S corporations, trusts and estates.
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This course is not offered in the current Schedule of Classes.
 
ACC206 Topics in Tax Accounting Credit Hours: 3.00
Introduction to advanced tax issues facing both individual taxpayers and various taxable entities, including: corporations, partnerships, estates, and trusts. Also includes an emphasis the U.S. tax code and regulations that relate to these parties, examining the complex tax transactions that may affect them. Also included practice and procedure, taxpayer representation, and the filing process.
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Information: This course assists in preparation for the IRS Enrolled Agent exam.
Course Outlines
This course is not offered in the current Schedule of Classes.
 
ACC207 IRS Enrolled Agent Exam Credit Hours: 3.00
Advanced tax theory and its application in different areas and situations as they relate to passing the IRS Enrolled Agent Exam. Includes individual tax, corporate tax, advanced topics in taxation of individuals, sole proprietorships, partnerships, corporations, fiduciaries, estates, trusts, gifts, representation, practices, and procedures.
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Information: This course is designed for students that have taken ACC 204, 205, and 206, OR for tax professionals with extensive experience wishing to take the Enrolled Agent Exam. Upon successful completion of this course, students will be able to sit for the IRS Enrolled Agent exam.
Course Outlines
This course is not offered in the current Schedule of Classes.
 
ACC211 Financial Accounting SUN# ACC2201 Credit Hours: 3.00
Introduction to accounting as a service activity, analytical discipline, and information system. Includes financial statements and the accounting profession, recording accounting and transactional data, merchandising operations, internal control and ethical issues, asset reporting, reporting and analyzing liabilities and stockholder's equity, statements of cash flow, and performance measurement.
Prerequisite(s): With a C or better: BUS 151, GTM 105, or MAT 092 or completion of module 26 in MAT 089A or 089B or placement into MAT 097 or higher.
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ACC212 Managerial Accounting SUN# ACC2202 Credit Hours: 3.00
Accounting information for managers. Includes managerial accounting environment, systems design, cost behavior analysis and use, profit planning, standard costs, and decision making.
Prerequisite(s): ACC 211 with a C or better.
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ACC221 Intermediate Accounting I Credit Hours: 3.00
Comprehensive coverage of financial accounting topics. Includes the accounting environment, accounting information systems, present value applications to accounting problems, cash control, receivables and investments, inventory valuation methods, tangible fixed assets, current and long-term liabilities, and intangible assets.
Prerequisite(s): ACC 211.
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ACC233 Cost Accounting Credit Hours: 3.00
Analysis of cost data for management planning, coordination and control. Includes the role of accounting information in management decision making, the cost function, cost-volume- profit analysis, relevant information for decision making, job costing, process costing, and costing methods. Also includes measuring and assigning support department costs, static and flexible budgets, standard costs and variance analysis, and strategic investment decisions.
Prerequisite(s): ACC 212.
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ACC250 Certified Bookkeeper Credit Hours: 3.00
Advanced topics in the areas of accruals, deferrals, and the adjusted trial balance; correcting common transaction recording errors and the bank reconciliation; payroll accounting and the related Federal and State payroll law requirements; accounting for depreciation with regard to financial and tax accounting purposes; inventory valuation methods; and internal controls and fraud prevention.
Prerequisite(s): ACC 100 or 211.
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Information: Upon successful completion, students will be able to sit for a national exam administered by the American Institute of Professional Bookkeepers (AIPB).
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ACC260 Principles of Fraud Examination Credit Hours: 3.00
Overview of the field of fraud examination and examination methodology and detailed examination of the most prevalent fraud schemes. Includes categories of occupational fraud and abuse, asset misappropriation, corruption schemes, accounting principles and fraud examination strategies, fraudulent financial statement schemes, and interviewing witnesses.
Prerequisite(s): ACC 211.
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Course Outlines
This course is not offered in the current Schedule of Classes.
 
ACC273 Governmental Accounting Credit Hours: 3.00
Accounting practices and procedures used in governmental units. Includes accounting and financial reporting for governmental and not-for-profit entities, operating state accounts, operating activities, general capital assets and projects, general long term liabilities and debt service, business-type activities of state and local governments, fiduciary activities, financial reporting of state and local governments, and accounting for the non-profit sector.
Prerequisite(s): ACC 211.
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ACC281 QuickBooks Computer Accounting Credit Hours: 3.00
Hands-on experience utilizing current QuickBooks software with accounts receivable, accounts payable, inventory and payroll features to set up and maintain accounting records for a small business.
Prerequisite(s): ACC 100, 150, and 211 (or concurrent enrollment in ACC 211).
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Information: Prerequisite(s) may be waived with consent of instructor.
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ACC290 Internship in Accounting Credit Hours: 3.00
Supervised internship in an accounting workplace. Includes experiences supervised by a professional in the field.
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Information: Consent of instructor is required before enrolling in this course.
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ACC292 Volunteer Income Tax Preparation Field Experience Credit Hours: 3.00
Supervised placement in a volunteer income tax preparation program. Includes tax preparer trainings and preparing free basic income tax returns with electronic filing to qualified individuals. Also includes regular supervisory service with an instructor and agency supervisors.
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Information: This course requires 135 hours of training in a volunteer income tax preparation program.
Course Outlines
This course is not offered in the current Schedule of Classes.
 
ACC296 Independent Study in Accounting Credit Hours: .25-3.00
Independent study projects or special interest areas in accounting under the supervision of a faculty member.
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Information: Consent of instructor is required before enrolling in this course. May be taken two times for a maximum of six credit hours. If this course is repeated, see a financial aid or Veteran's Affairs advisor to determine funding eligibility as appropriate.
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