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    Delta College
   
 
  Nov 21, 2017
 
2017-2018 
  
2017-2018
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ACC 229 - Practical Intermediate Accounting

Credits: 2
Presents accounting for assets, liabilities, and equity through practical application. Focuses on supporting schedules and reconciliation of the items in the financial statements. Opportunities are provided to practice quality internal control procedures.

Prerequisite(s): ACC 212  with a “C” (2.0) minimum grade
Corequisite(s): None
Lecture Hours: 30 Lab Hours: 0
Meets MTA Requirement: None
Pass/NoCredit: Yes

Outcomes and Objectives
  1. Critically assess and execute the steps in the accounting cycle.
    1. Perform steps accurately in the accounting information system .
    2. Record a variety of business transactions.
    3. Use software to complete end-of-period reports.
  2. Demonstrate practical applications related to financial statement items.
    1. Complete supporting schedules and reconciliations accurately.
    2. Understand requirements for timely reporting to various outside entities.
    3. Communicate results and/or resolution to financial statement items.
  3. Identify internal control procedures.
    1. Understand the audit process and the professional’s role in the process.
    2. Describe appropriate controls for assets.
    3. Maintain documents supporting internal control procedures.
  4. Describe growth and improvement opportunities for accounting professionals.
    1. Communicate accurately and effectively, both verbally and in writing, with clients, customers, co-workers, and supervisors in the workplace.
    2. Plan and prepare for employment, education, and career advancement.
    3. Apply the standards of ethical conduct to students’ personal and professional lives.



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