ACC - Accounting

ACC 105 - Taxation for Individuals Units: 1-3

Navigate the world of individual income taxes. Gain hands-on experience applying current federal tax laws to the calculation of income, deductions, credits, exclusions, and tax liability. Practice preparing individual tax returns and develop practical skills that transfer directly to real-world tax situations.

Term Offered: Spring and Fall

ACC 135 - Bookkeeping I Units: 3

This is the first in a two-course accounting sequence and introduces the fundamentals of financial accounting. Learn how to record and report business transactions and prepare financial statements. Key topics include adjusting and closing entries, sales and accounts receivable, purchases and accounts payable, cash management, banking procedures, and payroll processing. Through hands-on assignments and real-world examples, you will gain practical experience applying accounting principles in business settings.

Transferability: May not transfer towards an NSHE bachelor's degree

Term Offered: Spring and Fall

ACC 136 - Bookkeeping II Units: 3

This is the second course in a two-course accounting sequence and builds on foundational financial accounting skills. Key topics include accounting for uncollectible accounts, notes receivable and payable, inventory, long-term assets, bonds, and capital transactions, as well as accounting for partnerships and corporations. Prepare and analyze financial statements, including the balance sheet, income statement, and statement of cash flows. Through hands-on assignments and real-world examples, you will develop practical skills for interpreting and applying accounting information in business settings.

Transferability: May not transfer towards an NSHE bachelor's degree

Enrollment Requirements: Prerequisite: ACC 135.

Term Offered: Spring and Fall

ACC 180 - Payroll and Employee Benefit Accounting Units: 3

Build the skills to manage payroll with confidence through practical, real-world applications. Learn to apply payroll and tax regulations to calculate employee pay, maintain accurate payroll records, and complete required tax filings. Develop a strong foundation in lawful and ethical payroll practices, preparing you for real-world responsibilities in today's workplace.

Transferability: May not transfer towards an NSHE bachelor's degree

Term Offered: Spring and Fall

ACC 201 - Financial Accounting Units: 3

Learn the fundamentals of financial accounting and how financial information is used to evaluate business performance. Gain hands-on experience recording and reporting business transactions in accordance with generally accepted accounting principles (GAAP). Prepare and analyze financial statements, including the balance sheet, income statement, and statement of cash flows.

Enrollment Requirements: Mathematics: Pre- or co-requisite of BUS 117 or MATH 120 or higher or qualifying placement scores; And English: pre-requisite of ENG 100 or pre- or co-requisite of ENG 101 or BUS 107, or qualifying placement scores; or permission of the instructor.

Term Offered: Spring and Fall

ACC 202 - Managerial Accounting Units: 3

Develop the managerial accounting skills needed to succeed in business. This course covers cost classification, cost behavior analysis, job order and process costing, as well as CVP analyses, budgeting, and performance evaluation reports used to guide real-world managerial decisions.

Enrollment Requirements: Prerequisite: ACC 201, or ACC 135 and ACC 136.

Term Offered: Spring and Fall

ACC 203 - Intermediate Accounting I Units: 3

Explore the conceptual framework of accounting, examine how accounting standards are developed, and review the principles that guide financial reporting. Apply measurement and reporting techniques, consistent with Generally Accepted Accounting Principles (GAAP), to account for current and long-term assets. Prepare and analyze financial statements and disclosures through hands-on work that connects foundational theory with practical, workplace-ready skills.

Enrollment Requirements: Prerequisite: ACC 201, or ACC 135 and ACC 136.

Term Offered: Spring

ACC 204 - Intermediate Accounting II Units: 3

A continuation of ACC 203, this course examines accounting theory and concepts related to current and long-term liabilities, stockholders' equity, accounting changes, and error correction. Prepare and analyze financial statements and disclosures through hands-on work that connects foundational theory with practical, workplace-ready skills.

Transferability: May not transfer towards an NSHE bachelor's degree

Enrollment Requirements: Prerequisite: ACC 203

Term Offered: Spring

ACC 205 - Cost Accounting Units: 3

Learn to measure, track, and analyze costs in a business environment. Apply advanced costing methods, budgeting strategies, and performance evaluation tools to real-world scenarios. Practical exercises provide opportunities to interpret data and make informed, ethical decisions that support both operational efficiency and strategic goals.

Enrollment Requirements: Prerequisite: ACC 136 or ACC 201 or ACC 202.

Term Offered: Spring

ACC 220 - Microcomputer Accounting Systems Units: 3

Develop proficiency using accounting software widely employed in business. Gain hands-on practice recording journal entries, managing accounts receivable and payable, tracking inventory, processing payroll, and performing bank reconciliations. Use QuickBooks and spreadsheets to create financial statements and reports while building practical, workplace-ready skills.

Enrollment Requirements: Prerequisite or co-requisite: ACC 136 or ACC 201; or permission of instructor.

Term Offered: Spring

ACC 222 - Excel for Accounting Units: 3

Application of spreadsheet functions using the most popular spreadsheet program, Excel. Techniques covered will be creating and printing a worksheet, working with files, setting up data bases, and enhancing accounting information with the use of graphs and macros.

Enrollment Requirements: Prerequisites: ACC 135 or ACC 201

Term Offered: Spring

ACC 290 - Certified Bookkeeper Course Units: 3-6

Offers skills for working professionals and students who wish to advance their career in the bookkeeping profession. Upon successful completion, students will be able to sit for a national exam administered by the American Institute of Professional Bookkeepers (AIPB). Upon passing this exam and completing two years of bookkeeping experience, individuals earn the right to call themselves "Certified Bookkeepers.

Transferability: May not transfer towards an NSHE bachelor's degree

Enrollment Requirements: Prerequisite: ACC 135 and ACC 136 -- OR -- ACC 201; and ACC 180

Term Offered: Fall

ACC 295 - Work Experience Units: 1-8

A course designed wherein students will apply knowledge to real on-the-job situations in a program designed by a company official and a faculty advisor to maximize learning experiences. Available to students who have completed all core and major requirements and have a 2.5 GPA. Contact the TMCC Internship Coordinator for the application, screening and required skills evaluation. Up to eight semester hour credits may be earned on the basis of 45 hours of internship for one credit. The course may be repeated for up to eight credits.

Transferability: May not transfer towards an NSHE bachelor's degree

Enrollment Requirements: Core and Major requirement completed. Minimum 2.5 GPA.

Term Offered: AS NEEDED