Course Descriptions

This directory describes courses available at KCC according to the latest Academic Catalog. To determine when these courses are offered or to register, visit “Class Schedules.”

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  • ACCO 101
    4.00 CR
    An introductory course in accounting which includes the recording and reporting of business transactions, completing the accounting cycle, and preparation of financial statements. Through exercises and problems, the student gains an understanding of the accounting process and the steps that result in financial statements. Lab Fee
    Prerequisites: an ASSET reading score (RE) of 36, or a COMPASS reading score of 65, or a "C" in TSRE 75
  • ACCO 102
    4.00 CR
    A continuation of ACCO 101, including the accounting for partnerships and corporations. Topics include income taxes, long-term liabilities, budgeting, and manufacturing/cost accounting. The objective is to give students an overview of generally accepted accounting principles and their importance in business. Lab Fee
    Prerequisites: ACCO 101
  • ACCO 205
    4.00 CR
    An accounting course designed to give the student a hands-on experience processing financial records using a general ledger software package. Through the use of business projects, the student will become proficient in the use of accounts receivable, accounts payable, inventory, payroll, fixed assets, and general ledger. All projects will be completed using a Windows driven software package. Lab Fee
    Prerequisites: ACCO 101
  • ACCO 211
    4.00 CR
    A course designed to follow and expand upon the material learned in the accounting principles series. The course includes the study of cash, inventory, receivables, investments, property and equipment, current and long-term liabilities, and equity. The student will become proficient in using commercial accounting software on a microcomputer to maintain a general ledger and to prepare computerized financial statements. Lab Fee
    Prerequisites: ACCO 102
  • ACCO 251
    4.00 CR
    Cost accounting is the branch of accounting that deals with the planning, measurement, and control of costs. While all types of businesses (service, merchandising, and manufacturing) must have accurate and reliable cost information, the traditional focus of cost accounting has been on manufacturing costs and activities. Manufacturing is the transforming of raw materials into finished products by incurring factory costs. To reinforce the principles of cost accounting, the student will complete a practice set for a manufacturing company. Lab Fee
    Prerequisites: ACCO 102
  • ACCO 252
    4.00 CR
    A comprehensive introductory course in tax return preparation. Emphasis will be placed on tax issues and return preparation for individuals and unincorporated businesses. Primary focus is on the development of working familiarity with tax forms, documentation, and solution of tax problems affecting individuals. Federal taxation emphasized. Lab Fee
    Prerequisites: None