Business & Computer

At a Glance

  • Preparation for careers in the accounting profession.
  • Emphasis in accounting theory and practical application for both manual and computerized accounting systems.
  • Program length is six quarters if full time.
  • Entrance allowed quarterly.

Accounting

DESCRIPTION:
The Accounting associate degree program is a sequence of courses that prepares students for careers in the accounting profession.  Learning opportunities develop academic, technical, and professional knowledge and skills required for job acquisition, retention, and advancement.  Areas covered in this program include maintaining a set of books for business entities, account classifications, subsidiary record accounting, corporate accounting, cost accounting, payroll, computerized accounting, spreadsheet and database fundamentals, tax preparation, and word processing.  The program emphasizes a combination of accounting theory and practical application necessary for successful employment using both manual and computerized accounting systems.  Program graduates receive an Accounting Associate in Applied Science Degree.


EMPLOYMENT OPPORTUNITIES:
Accounting Assistant


ADMISSIONS CRITERIA:
Students must be at least 16 years of age; Students must provide a final official high school transcript or General Education development diploma, or achieve Minimum scores on the Asset or Compass test, which are as follows:  ASSET - Reading  41, Writing 40, and Math 40, and Algebra 42 or COMPASS - Reading 74, Writing 60, Math 30, and Algebra 37.


PROGRAM COSTS: (Program costs are estimates and are subject to change)
Application fee: $15; Tuition: $2,592; Fees: $486; Books & Supplies: $1,631; Total Program Costs: $4,724


PROGRAM LENGTH:
Six quarters if full time.  Entrance allowed quarterly.

Program Requirements

Credit Hours
Contact Hours
 
General Core Courses (30 - 31 hours)
ENG
1101
Composition and Rhetoric
5
5

Explores the analysis of literature and articles about issues in the humanities and in society. Students practice various modes of writing, ranging from exposition to argumentation and persuasion. The course includes a review of standard grammatical and stylistic usage in proofreading and editing. An introduction to library resources lays the foundation for research. Topics include: writing analysis and practice, revision, research paper, and formatting and documentation.  Students write a research paper using library resources and using a formatting and documentation style appropriate to the purpose and audience.

ENG
1102
Literature and Composition
5
5

Emphasizes the student’s ability to read literature analytically and meaningfully and to communicate clearly. Students analyze the form and content of literature in historical and philosophical contexts.  Topics include: reading and analysis of fiction, poetry, and drama; research writing, formatting and documentation, and writing about literature.

XXX
xxx
Associate Degree Level General Core Elective
5
5
Choose one of the following: (5 hours)
PSY
1101
5
5

This course emphasizes the basics of psychology. Topics include: science of psychology; social environments; life stages; physiology and behavior; personality; emotions and motives; conflicts, stress, and anxiety; abnormal behavior; and perception, learning, and intelligence.

ECO
1101
5
5

Provides a description and analysis of economic operations in contemporary society. Emphasis is placed on developing an understanding of economic concepts and policies as they apply to everyday life. Topics include: basic economic principles; economic forces and indicators; capital and labor; price, competition, and monopoly; money and banking; government expenditures, federal and local; fluctuations in production, employment, and income; and the United States economy in perspective.

Choose one of the following: (5 hours)
ENG
1105
5
5

Emphasizes practical knowledge of technical communications techniques, procedures, and reporting formats used in industry and business. Topics include: reference use and research, device and process description, formal technical report writing, correspondence, and technical report presentation.

SPC
1101
5
5
Introduces the fundamentals of oral communication. Topics include: selection and organization of materials, preparation and delivery of individual and group presentations, and analysis of ideas presented by others and professionalism.
Choose one of the following: (5 - 6 hours)
MAT
1101
5
5

This course is designed as an alternative to college algebra for those students who will not take trigonometry, pre-calculus, or calculus. It is an applications-driven course that introduces functions using real-world phenomena as models. Topics include: fundamental concepts of algebra; functions and graphs; linear, quadratic, polynomial, exponential, and logarithmic functions and models of real-world phenomena; systems of equations; and additional topics in algebra.

MAT
1111
5
5

This course emphasizes techniques of problem solving using algebraic concepts. Topics include: fundamental concepts of algebra; equations and inequallities; functions and graphs; systems of equations; optional topics including sequences, series, and probability; and analytic geometry.

MAT
1100
6
7

Overview course covering algebra, statistics, and mathematics of finance. Topics include: fundamental operations of algebra, sets and logic, probability and statistics, geometry, mathematics of voting and districting, and mathematics of finance.

Occupational Courses (68 hours)
ACC
1101
Principles of Accounting I
6
8

Introduces the basic concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include accounting vocabulary and concepts, the accounting cycle and accounting for a personal service business, the accounting cycle and accounting for a merchandising enterprise, and cash control. Laboratory work demonstrates theory presented in class.

ACC
1102
Principles of Accounting II
6
8

Applies the basic principles of accounting to specific account classifications and subsidiary record accounting. Topics include receivables, inventory, plant assets, payroll, payables, partnerships, and sales tax returns. Laboratory work demonstrates theory presented in class.

ACC
1103
Principles of Accounting III
6
8

Emphasizes a fundamental understanding of corporate and cost accounting. Topics include accounting for a corporation, departmental accounting, cost accounting, budgeting and long term liabilities. Laboratory work demonstrates theory presented in class.

ACC
1104
Computerized Accounting
3
5

Emphasizes operation of computerized accounting systems from manual input forms. Topics include equipment use, general ledger, accounts receivable and payable, advanced payroll, cash management, and financial reports. Laboratory work includes theoretical and technical application.

ACC
1106
Spreadsheet Fundamentals
3
5

Provides instruction in the use of electronic spreadsheet software packages for program-related spreadsheet applications. Students become proficient in creation, modification, and combination of spreadsheet. Topics include: spreadsheet creation, data entry, data entry modification, computation using functions and program-related spreadsheet applications. Laboratory work includes theoretical and technical application.

ACC
1151
Individual Tax Accounting
5
6

Provides instruction for preparation of both state and federal income tax. Topics include: taxable income, income adjustments, schedules, standard deductions, itemized deductions, exemptions, tax credits, and tax calculations.

ACC
1152
Payroll Accounting
5
6

Provides students with an understanding of the laws that affect a company’s payroll structure and practical application skills in maintaining payroll records. Topics include: payroll tax laws, payroll tax forms, payroll and personnel records, computing wages and salaries, taxes affecting employees and employers, and analyzing and journalizing payroll transactions.

BUS
1130
Document Processing
6
10

Reinforces the touch system of keyboarding placing emphasis on correct techniques with adequate speed and accuracy and producing properly formatted business documents. Topics include: reinforcing correct keyboarding technique, building speed and accuracy, formatting business documents language arts, proofreading, and work area management.

SCT
100
Introduction to Microcomputers
3
5

Introduces the fundamental concepts and operations necessary to use microcomputers. Emphasis is placed on basic functions and familiarity with computer use. Topics include: computer terminology, introduction to the Windows environment, introduction to networking, introduction to word processing, introduction to spreadsheets, and introduction to databases.

XXX
xxx
Accounting Electives
10
10
XXX
xxx
Advisor Approved Specific Occupational - Guided Electives
15
15
Credit Hours: 98 - 99
Contact Hours: 116 - 118