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Frederick Community College • Fall 2017 Credit Schedule • • 301.846.2400 15
Course Blackboard Requirements
All course sections require access to Blackboard at . Students are
expected to be able to access Blackboard via the Internet using personal, public or appropriate
college-available computers. Blackboard access is also required to complete course evaluations.
ACCT: Accounting
ACCT 100 - Business Accounting (3)
Prerequisite: EN 70 or EN 75 or EN 51 or ESL 97 or ESL 70 OR Corequisite: EN 75
Demonstrates the accounting principles and procedures used by a business in setting up and
maintaining records for reporting purposes. Topics include the accounting cycle, preparation of
the financial statements, payroll and banking procedures, and computerized recordkeeping.
2294 ACCT100-1 TuTh 8am-9:15am 15-week
1756 ACCT100-2 M 5pm-7:35pm 15-week
2295 ACCT100-HYB1* SAT 8am-12pm 1st 7-week Saturday
Note: ACCT100-HYB1 meets on campus 8/26, 9/9, 9/23, and 10/7
ACCT 101 - Principles of Accounting I (3)
Prerequisites: EN 70 OR (EN 50 and EN 51) OR (ESL 94 and ESL 97) OR (ESL 70 and ESL 71)
Introduces the principles and procedures related to accounting theory and practice. The
analysis of transactions under generally accepted accounting principles (GAAP) and their
relationship to the financial statements are covered from a user s perspective.
1757 ACCT101-1 MW 11am-12:15pm 15-week
1758 ACCT101-2 MW 12:30pm-1:45pm 15-week
1759 ACCT101-3 TuTh 8am-9:15am 15-week
1760 ACCT101-5 TuTh 11am-12:15pm 15-week
1761 ACCT101-6 TuTh 12:30pm-1:45pm 15-week
1762 ACCT101-7 M 5pm-7:35pm 15-week
1763 ACCT101-8 W 5pm-7:35pm 15-week
1764 ACCT101-HYB1 Tu 6pm-8:35pm 1st 7-week
1765 ACCT101-ONL1 Onli ne Course 15-week
ACCT 102 - Principles of Accounting II (3)
Prerequisite: ACCT 101
Continues the study of financial accounting principles and procedures from BU 101, with
emphasis on the corporate form of business organization. Students will also be introduced to
managerial accounting concepts used for planning and controlling the business enterprise.
1766 ACCT102-1 MW 9:30am-10:45am 15-week
1767 ACCT102-2 TuTh 12:30pm-1:45pm 15-week
2296 ACCT102-3 W 5pm-7:35pm 15-week
1768 ACCT102-HYB1 Tu 6pm-8:35pm 2nd 7-week
1769 ACCT102-ONL1 Onli ne Course 15-week
ACCT 111 - Microcomputer Software Applications:
Computerized Accounting (3)
Prerequisites: (CIS 101 or COS 116D) and (ACCT 100 or ACCT 101)
Demonstrates the use of commercial software in managing the accounting functions of
a business enterprise. Using a hands-on approach, students will learn how to set up a
fully integrated accounting system to record sales invoices, collections, purchase invoices,
disbursements, and payroll transactions. Students will also set up and maintain inventory and
accounts receivable/payable subsidiary ledgers and prepare financial reports.
2297 ACCT111-HYB1 SAT 9am-12pm 2nd 7-week Saturday
Note: ACCT111-HYB1 meets on campus 10/21 & 12/9
1770 ACCT111-HYB2 M 7:45pm-9:15pm 15-week
ACCT 201 - Intermediate Accounting I (4)
Prerequisite: (ACCT 100 & ACCT 101) or (ACCT 101 & ACCT 102)
Reviews generally accepted accounting principles and the conceptual framework of financial
accounting. Provides an intensive study of accounting procedures, work papers, financial
statement preparation, and disclosure of financial statement items. Analyzes revenue
recognition concepts and the proper accounting for cash, receivables, and inventories.
1771 ACCT201-HYB1 M 5pm-7:05pm 15-week
ACCT 203 - Managerial Cost Accounting (3)
Prerequisite: ACCT 101
Presents accounting information that is used by managers for planning, directing and
controlling the business. Both short-term operational planning and long-term strategic
planning concepts are covered. Specific topics include accounting for product costs vs. period
costs, job-order costing and process costing, cost behavior analysis, Cost-Volume-Profit (CVP)
decision making, activity-abased and standard costing, and capital budgeting.
1772 ACCT203-ONL1 Onli ne Course 15-week
ACCT 205 - Federal Income Tax Accounting (3)
Prerequisite: ACCT 100 or ACCT 101
Covers current federal revenue acts as they relate to business and individual tax procedures.
Includes income inclusions and exclusions, exemptions, capital gains and losses and business
and individual deductions. Encourages use of tax forms but requires independent analysis of
taxable status and handling income-expense items.
1773 ACCT205-1 Tu 5pm-7:35pm 15-week
ACCT 216 - Governmental and Not-for-Profit Accounting (3)
Prerequisites: ACCT 100 and ACCT 101 OR ACCT 101 and ACCT 102
Introduces the environment, characteristics, principles, and practices associated with
governmental and not-for-profit accounting. Major areas explored include fund accounting,
fund types, revenue and expenditure recognition, and financial reporting.
2432 ACCT216-1 W 5pm-7:35pm 15-week
2017Fall Credit Schedule