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Frederick Community College • Fall 2018 Credit Schedule • • 301.846.2400 16
ACCT: Accounting
ACCT100 - 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.
2002 ACCT100-1 TuTh 8 a.m. - 9:15 a.m. 15-week
1618 ACCT100-2 M 5 p.m. - 7:35 p.m. 15-week
No/Low Cost Course Section: The textbook costs for this course are under $40.
ACCT101 - 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.
1619 ACCT101-1 MW 11 a.m. - 12:15 p.m. 15-week
1620 ACCT101-2 MW 12:30 p.m. - 1:45 p.m. 15-week
1621 ACCT101-3 TuTh 8 a.m. - 9:15 a.m. 15-week
2291 ACCT101-4 TuTh 9:30 a.m. - 10:45 a.m. 15-week
1622 ACCT101-5 TuTh 11 a.m. - 12:15 p.m. 15-week
1623 ACCT101-6 TuTh 12:30 p.m. - 1:45 p.m. 15-week
2292 ACCT101-7 M 5 p.m. - 7:35 p.m. 15-week
1624 ACCT101-8 W 5 p.m. - 7:35 p.m. 15-week
1625 ACCT101-HYB1 Tu 6 p.m. - 8:35 p.m. 1st 7-week
1626 ACCT101-ONL1 Online 15-week
No/Low Cost Course Section: The textbook costs for this course are under $40.
ACCT102 - Principles of Accounting II (3)
Prerequisite: ACCT 101
Continues the study of financial accounting principles and procedures from ACCT 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.
1627 ACCT102-1 MW 9:30 a.m. - 10:45 a.m. 15-week
1628 ACCT102-2 TuTh 12:30 p.m. - 1:45 p.m. 15-week
2003 ACCT102-3 W 5 p.m. - 7:35 p.m. 15-week
1629 ACCT102-HYB1 Tu 6 p.m. - 8:35 p.m. 2nd 7-week
1630 ACCT102-ONL1 Online 15-week
No/Low Cost Course Section: The textbook costs for this course are under $40.
ACCT111 - 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.
1631 ACCT111-HYB1 M 7:45 p.m. - 9:15 p.m. 15-week
Note: Class meets on-campus 08/27 and 12/10
ACCT201 - 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.
1632 ACCT201-HYB1 M 5 p.m. - 7:05 p.m. 15-week
ACCT203 - 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.
1633 ACCT203-HYB1 W 5 p.m. - 6:30 p.m. 15-week
Note: Class meets on-campus: 9/5, 9/12, 9/19, 10/24, 10/31, and 11/7
ACCT205 - 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.
1634 ACCT205-1 Tu 5 p.m. - 7:35 p.m. 15-week
2018Fall Credit Schedule
Course Blackboard Requirements
All course sections require access to Blackboard at https://
. Students are expected to be able
to access Blackboard via the internet using personal, public,
or available college computers. Online course work will be re-
quired for some web-enhanced classes. Consult the instructor
regarding expectations for participation in the course web-
site. Course websites may host learning resources including
required reading and assessments. Blackboard access is also
required to complete course evaluations. Google Chrome is
the preferred browser.
At FCC, No/Low Cost Courses are courses in which textbook
materials are available for less than $40 for specific course
sections. For certain no/low cost courses (e.g., science labs
and art studio classes), textbook materials are available for less
than $40, but purchase of additional course materials and supplies
may be required. No/low cost courses require regular access to
the Internet as most of the resources are in a digital format.