PHOENIX COLLEGE 2022–2023 CATALOG AND HANDBOOK
AAA – Advancing Academic Achievement AAA/CPD115 Creating College Success 1 credit(s) 1 period(s) lecture Strategies to create success in college. Methods for selecting and developing effective academic strategies, increasing self-awareness and developing selfmanagement strategies. Elements of college resources and relationships with others explored in support of students' educational experience. Prerequisites: None. AAA/CPD150 Strategies for College Success 3 credit(s) 3 period(s) lecture Focus on increasing student success through college orientation and personal growth, study skills development, and educational and career planning. Prerequisites: None. AAA/CPD150AA College Orientation/Personal Growth 1 credit(s) 1 period(s) lecture Emphasis on increasing student success through college orientation, identification of learning style and the use of time management, goal-setting, and interpersonal communication strategies. Prerequisites: None. AAA/CPD150AB Study Skills Development 1 credit(s) 1 period(s) lecture Emphasis on increasing student success through the use of study strategies including materials organization, note-taking, reading, test-taking, memory and critical and creative thinking. Prerequisites: None. AAA/CPD150AC Educational and Career Planning 1 credit(s) 1 period(s) lecture Emphasis on increasing student success through educational and career planning. Prerequisites: None.
ACC105 Payroll, Sales and Property Taxes 3 credit(s) 3 period(s) lecture Tax reporting for payroll, sales, and personal property. Prerequisites: None. ACC111 Accounting Principles I 3 credit(s) 3 period(s) lecture Fundamental theory of accounting principles and procedures. Prerequisites: None.
ACC115 Computerized Accounting 3 credit(s) 3 period(s) lecture + lab Understanding of fundamental accounting principles and mastery of an accounting information systems including the general ledger, accounts receivable, accounts payable and payroll. Prerequisites: None. ACC121 Individual Tax Preparation 3 credit(s) 3 period(s) lecture + lab Theory and practice of accounting for individual taxation. Prerequisites: None. ACC 2201 ACC211 Financial Accounting 3 credit(s) 3 period(s) lecture Introduction to theory and practice in the preparation and interpretation of general purpose financial statements. Prerequisites: None. ACC 2202 ACC212 Managerial Accounting 3 credit(s) 3 period(s) lecture Development and analysis of accounting information for managerial planning and control. Prerequisites: A grade of C or better in (ACC111 and ACC112) or ACC211 and (CIS105 or permission of Department or Division).
ACC216 Fraud Examination 3 credit(s) 3 period(s) lecture Fundamental theory of fraud examination methodology to detect and prevent accounting fraud. Prerequisites: A grade of C or better in (ACC230 or ACC112 or ACC211) or permission of Department or Division. ACC219 Intermediate Accounting I 3 credit(s) 3 period(s) lecture Continuation of the theory and practice of financial accounting, applicable to assets, liabilities, equity related problems of income determination and financial reporting. Prerequisites: A grade of C or better in ACC212 or ACC240 or permission of Department or Division.
ACC220 Intermediate Accounting II 3 credit(s) 3 period(s) lecture Continuation of the theory and practice of financial accounting, applicable to assets, liabilities, equity determination of asset values, liabilities, and related problems of income determination, special topics and financial reporting. Prerequisites: A grade of C or better in ACC219 or permission of Department or Division. ACC221 Tax Accounting 3 credit(s) 3 period(s) lecture Theory and practice of accounting for personal, corporate, and non-corporate taxation. Prerequisites: A grade of C or better in ACC111 or ACC211 or permission of Department or Division. ACC260 Certified Bookkeeper (CB) Preparation 3 credit(s) 3 period(s) lecture Fundamental accounting practices including accrual and deferral adjustments, correcting common transaction recording errors, bank reconciliations and adjusting entries. Includes payroll accounting and related Federal and State payroll law requirements. Accounting for depreciation for financial and tax accounting purposes covered. Inventory valuation methods. Includes calculating, recording, and reporting under generally accepted accounting principles (GAAP). Preventive internal control procedures to detect organizational fraud, theft, and embezzlement covered. Prerequisites: A grade of C or better in ACC111, or ACC211, or (bookkeeping experience and permission of Instructor). ACC270AA Accounting Internship 1 credit(s) 1 period(s) lab Accounting work experience in a business or industry. Eighty hours of designated work per credit per semester. Prerequisites: Permission of Department or Division. Course Notes: ACC270AA may be repeated for a total of four (4) credits. ACC270AB Accounting Internship 2 credit(s) 2 period(s) lab Accounting work experience in a business or industry. Eighty hours of designated work per credit totaling 160 hours per semester. Prerequisites: Permission of Department or Division. Course Notes: ACC270AB may be repeated for a total of four (4) credits. ACC270AC Accounting Internship 3 credit(s) 3 period(s) lab Accounting work experience in a business or industry. Eighty hours of designated work per credit totaling 240 hours per semester. Prerequisites: Permission of Department or Division. Course Notes: ACC270AC may be repeated for a total of six (6) credits.
Course Descriptions
ACC – Accounting
ACC112 Accounting Principles II 3 credit(s) 3 period(s) lecture Continuation of the fundamental theory of accounting principles and procedures, including interpretation of general purpose financial statements. Prerequisites: ACC111 with a grade of C or better or permission of Department or Division.
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