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ACC 105 Taxation for Individuals (3 credits)
An introduction to federal income taxation emphasizing the preparation of personal tax returns. Fundamentals of income, exclusions, deductions, credits, and tax minimization strategies.

Prerequisite: Must have completed ACC 201.

Current Offerings


ACC 201 Financial Accounting (3 credits)
Basic accounting principles and procedures with a focus on the sole proprietorship and partnership form of business. The accounting cycle, receivables, payables, inventory, fixed asset acquisition, and disposal, and financial statement preparation.

Current Offerings


ACC 202 Managerial Accounting (3 credits)
A continuation of ACC 201 with a concentration on the corporate form of organization. Topics include stockholders' equity, long-term debt, investments, statements of cash flow, financial statement analysis, and an introduction to managerial accounting.

Prerequisite: Must have completed ACC 201.

Current Offerings


ACC 203 Intermediate Accounting I (3 credits)
An in-depth study of various aspects of financial statements prepared according to generally accepted accounting principles. Topics include a review of basic accounting theory and practice, the development of accounting standards, the conceptual framework of accounting, the treatment of cash, receivables, prepaid expenses, fixed assets, and intangibles.

Prerequisite: Must have completed ACC 201 and ACC 202.

Current Offerings


ACC 204 Intermediate Accounting II (3 credits)
A continuation of ACC 203, Intermediate Accounting I. Topics include current liabilities and contingencies, long-term liabilities, stockholders' equity, investments, income taxes, compensation (salaries, bonuses, stock plans, post-retirement benefits) changes, correction of errors, and earnings per share.

Prerequisite: Must have completed ACC 201 and ACC 202.

Current Offerings


ACC 220 Microcomputer Accounting Systems (3 credits)
Introduction to actual computerized accounting systems being used in the business world. Emphasis is on the application of basic accounting theory using a case study approach.

Prerequisite: Must have completed ACC 201.

Current Offerings


ACC 261 Governmental Accounting (3 credits)
An introduction to accounting and financial reporting for governmental and not-for-profit entities. Includes a study of fund and budget accounts for state and local governmental units, revenues, appropriations, disbursements, assessments, university, hospital, and other fund applications.

Prerequisite: Must have completed ACC 201.

Current Offerings


ACC 290 Certified Bookkeeper Course (3 credits)
This is a capstone course that is to be taken in the final semester of the AAS degree in Accounting program. Students focus systematically on mastering the curriculum for national certification as a professional bookkeeper. Specific topics include adjusting entries, correction of errors, payroll, depreciation, inventory, and internal controls.

Prerequisite: Must have completed ACC 201 and ACC 202. Class Attribute: Non-transferable for an NSHE baccalaureate degree.

Current Offerings
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Great Basin College - 1500 College Parkway - Elko, Nevada 89801 - 775.738.8493
A member institution of the Nevada System of Higher Education
Accredited by the Northwest Commission on Colleges and Universities

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