Big Stone Gap – Mountain Empire Community College will offer several accounting classes this spring designed for students with beginning to intermediate experience in the field.
ACC 211 – Principles of Accounting I introduces accounting principles with respect to financial reporting and focuses on the preparation of accounting information and its use in the operation of organizations, as well as methods of analysis and interpretation of accounting information.
ACC 212 – Principles of Accounting II introduces accounting principles with respect to cost and managerial accounting while focusing on the application of accounting information with respect to product costing, as well as its use within the organization to provide direction and to judge performance. ACC 222 – Intermediate Accounting II continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments.
ACC 231 – Cost Accounting I studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems. ACC 261 – Principles of Federal Taxation presents the study of federal taxation as it relates to individuals and other related entities and includes tax planning, compliance and reporting.
Pre-requisite courses are required for ACC 212, 222, 231 and 261. Classes begin January 10 and students are encouraged to register early. Financial aid may be available for qualified applicants. For more information on these courses, or to enroll, call MECC’s Business and Information Technology Division at 276.523.2400 ext. 462.