Page 1 of Western Nevada Community College Course Catalog by Western Nevada Community College

WESTERN NEVADA COMMUNITY COLLEGE 2006-2007 www.wncc.edu ACCOUNTING DEPARTMENT CODE: ACC Note: ACC 204 and ACC 261 are transferable as general electives in all academic programs except for the College of Business at the Uni versity of Nevada, Reno and the University of Nevada-Las Vegas. ACC 105: TAXATION FOR INDIVIDUALS 3 credits. Prerequisite: none. Covers income, expenses, exclusions, deductions, and credits. Emphasizes the preparation of individual income tax. ACC 135B: BOOKKEEPING I 3 credits. Prerequisite: none. Introduces the basic principles of bookkeeping and applied accounting for a business enterprise with special emphasis on accounting for sole proprietorships, service and merchandising companies. Includes debits and credits, the accounting cycle, journals, ledgers, bank reconciliations, payroll, and the prepara tion of simple nancial statements. May include a computerized component. ACC 136B: BOOKKEEPING II 3 credits. Prerequisite: ACC 135B. Continues ACC 135B. Includes accounting for notes and accounts receivable, inventory, xed assets, and notes payable and the State ment of Cash Flows. Introduces accounting for partnerships and corporations. May include a computerized component. ACC 180B: PAYROLL EMPLOYEE BENEFIT ACCOUNTING 3 credits. Prerequisite: ACC 135B or ACC 201 or equivalent work Introduces payroll and employee bene t reporting to federal state, and local government agencies. Includes an overview of federal and state labor laws and specialized reporting requirements including both manual and computerized payroll accounting systems. ACC 198B: SPECIAL TOPICS IN ACCOUNTING 1-3 credits. Prerequisite: none. Applies to a variety of topics including short courses and work shops covering a variety of subjects in accounting. ACC 201: FINANCIAL ACCOUNTING 3 credits. Prerequisite: ACC 135B and ACC 136B recommended. Introduces the basic principles of nancial accounting for business enterprises with special emphasis on accounting for corporations. Includes theory of debit and credit, accounting cycle, special nals, receivables, depreciation, inventory, long-term debt, corpo rate capital, and preparation of basic nancial statements. ACC 202: MANAGERIAL ACCOUNTING 3 credits. Prerequisite: ACC 201. MATH 95 or equivalent recommended Introduces the basic principles of management accounting includ ing manufacturing and cost accounting, budgeting, accounting for management decision-making, and nancial statement analysis. ACC 203: INTERMEDIATE ACCOUNTING I 3 credits. Prerequisite: ACC 202. Emphasizes accounting theory, concepts and analysis of problems that arise in applying these concepts. Course covers in depth traditional topics as well as recent developments in accounting valuation, accounting for cash, receivables, prepaid and accrued items, plant and equipment. This course is accepted in lieu of 401 at UNR or UNLV upon validation of content and knowledge by approved College of Business examination, or satisfactory per formance (�gC�h or better) in ACC 402 at UNR or UNLV during rst year of eligibility to enroll in the appropriate upper business course at UNR or UNLV. ACC 204: INTERMEDIATE ACCOUNTING II 3 credits. Prerequisite: ACC 203. Emphasizes accounting theory and concepts in corporate account ing. Areas of focus will include stockholder�fs equity, investments in securities and funds, nancial reporting, and analysis of nan cial statements. ACC 220: MICROCOMPUTER ACCOUNTING SYSTEMS 3 credits. Prerequisite: ACC 136B or ACC 201. Integrates the principles of accounting and the concepts of data processing. Students will become familiar with computerized ac counting systems which are realistic examples of systems used business today. ACC 223B: INTRODUCTION TO QUICKBOOKS 3 credits. Prerequisite: ACC 135B or consent of instructor. Introduces students to QuickBooks accounting program and com puterized accounting. The student will receive hands-on training in the use of QuickBooks using ctitious case studies. 78 Accounting Courses listed in this catalog are offered on a regular basis. Some courses may not be offered every semester or in all locations. NUMBERING SYSTEM WNCC�fs course numbering system helps students identify types of courses available at the college and their applicability toward speci c degrees: 1-99: Developmental courses which do not apply toward a WNCC degree and normally do not transfer to a university. 100-299: College level courses which are designed to transfer within the Nevada System of Higher Education and often to other colleges and universities as either an equivalent, a departmental elective or a general elective. 100B-299B: College level courses which generally apply toward a WNCC degree but may not transfer to other NSHE schools. In some cases, these courses may transfer to out-of-state colleges and universities. 100C-299C: Community Education courses (CMSV) which generally do not apply toward college degrees

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