Course Descriptions
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6/26/2009 - Spring Quarter Ends
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Accounting & Taxation College Course Descriptions


At Utah Career College, every accounting course has a single focus — providing practical skills. As a student in an accounting or taxation class at our school, you will study problems similar to those you will later encounter in your career as an accountant. You will be prepared to take advantage of the challenges and opportunities that await you in this growing field.

Courses designed and taught by accounting professionals

Instructors in the accounting program at UCC have extensive experience in the profession. Working closely with students in small classes, they provide the help students need to master challenging material. Course emphasize practical solutions to realistic problems. Along with informal mentoring, these elements of the courses are characteristic of our career-focused approach.

Below are brief descriptions of some accounting courses offered at our three campus locations: Orem, Layton and West Jordan (15 miles south of Salt Lake City Center). All coursework for ths AAS in Accounting degree can also be completed through our college's online accounting program.

Please contact us for more information about our Associate in Accounting degree program.

AC101 Accounting Principles 5 Credits

This course is an introduction to financial accounting and the basic accounting cycle. The student will analyze transactions, prepare an accountant’s worksheet with related financial statements, and account for cash and receivables.

AC120 Payroll Accounting 3 Credits

This course prepares students to handle wages and salaries, withholding for social security and income taxes, and unemployment compensation taxes. This course also prepares students to maintain payroll records and to prepare related tax forms.

AC150 Accounting Principles II 4 Credits

Prerequisite: AC101. This course is a continuation of Accounting Principles I. Students will apply concepts related to inventory, long‐term assets, liabilities, and owner’s equity for partnerships and corporations.

AC160 Managerial Accounting 4 Credits

Prerequisite: AC101. This course will teach students about budgeting, cash flow analysis, financial statement analysis, cost‐volume‐profit analysis, responsibility accounting, and the role of accounting information in short‐term and long-term decision‐making. The course will also cover document flow management.

AC170 Accounting Systems 3 Credits

Prerequisite: AC101. This course uses an actual business software package (Quick Books) to give students hands‐on experience in computerized accounting applications for small businesses. Students will use the general ledger, accounts payable, accounts receivable, inventory, invoicing, and payroll modules.

AC200 Intermediate Accounting I 4 Credits

Prerequisite: AC150. This course provides an in‐depth study of financial accounting concepts and principles as they relate to the accounting process and resulting balance sheet, income statement, and statement of cash flows. Students will apply generally accepted accounting principles to cash, receivables, and inventory.

AC250 Intermediate Accounting II 4 Credits

Prerequisite: AC200. This course is a continuation of Intermediate Accounting I. The student will apply generally accepted accounting principles to fixed assets, intangibles, liabilities, stockholders’ equity, investments, and revenue recognition.

AC270 Taxation I (Federal Taxes) 4 Credits

Prerequisite: AC150. This course is an introduction to federal tax law. The students will prepare individual income tax form 1040 and its related schedules and learn about sole proprietorships and LLCs.

AC280 Taxation II (Entity Taxes) 4 Credits

Prerequisite: AC270. This course focuses on business taxation. Students will prepare tax forms for partnerships, C-corporations and S‐corporations.

AC290 ACAT Review 3 Credits

Prerequisite: AC250. This course reviews financial accounting, taxation, and business law, and helps prepare students for the Accredited Business Accountant (ABA) Examination. It also covers business consulting skills, ethics, professional conduct, and accounting skills for small businesses.

To find out which courses are available at which times, see the current course schedule on our students site.

More information about accounting and taxation college programs

Please contact our admissions office for more information about Utah Career College, our accounting or business degree programs, or our enrollment process. A representative will be happy to answer your questions and help you with any administrative processes.