Curriculum
The Accounting Associate Degree is a two-year, four-semester program. Accelerated options offered at night. Upon graduation, a student will have completed 68 credits.
FIRST SEMESTER
10-101-107 Accounting Applications/Proc
2
10-103-121 Micro: Word-Intro
1
10-103-131 Micro: Excel-Intro
1
10-103-132 Micro: Excel-Part 2
1
10-801-136 English Composition 1
3
10-804-123 Math w Business Apps
3
SECOND SEMESTER
10-101-105 Accounting-Computer Ledger
2
10-101-151 Accounting-Payroll
3
10-801-196 Oral/Interpersonal Comm
3
10-809-166 Intro to Ethics: Theory & App
3
10-809-199 Psychology Of Human Relations
3
THIRD SEMESTER
10-101-131 Accounting-Intermediate
4
10-101-134 Accounting-Cost
4
10-101-154 Accounting-Personal Tax
4
10-101-189 Accounting-Applying Quickbooks
3
10-114-109 Credit-Policies/Procedures
3
FOURTH SEMESTER
10-101-142 Accounting-Managerial
3
10-101-143 Accounting-Govern/Nonprofit
2
10-101-152 Accounting-Business Tax
2
10-101-153 Accounting-Computerized Tax
1
10-101-156 Accounting-Auto Appl
3
10-809-172 Race Ethnic & Diversity
3
COURSE DESCRIPTIONS
These courses provide an opportunity for students to develop the knowledge, skills, and understanding required for employment in this field.
10-101-105 ACCOUNTING-COMPUTER LEDGER ...applications on calculators or keypad such as addition, subtraction, multiplication, division, percent, and computers using Microsoft Excel. (Prerequisites: 10-101-110, Accounting 1 OR 10-101-101, Accounting Principles; 10-103-131, Micro: Excel-Intro; 10-103-132, Micro: Excel-Part 2 )
10-101-107 ACCOUNTING APPLICATIONS AND PROCEDURES ...use of financial calculator, checkbook records, purchasing, shipping/receiving, A/R, and A/P systems, markups, discounts, credit charges, time value of money, depreciation methods, inventory methods, and financial statement analysis.
10-101-110 ACCOUNTING 1 ...accounting principles, financial statements, business transactions, accounting cycles/systems, specialized journals, accounting for cash and receivables for sole proprietorships in service or merchandising businesses.
10-101-120 ACCOUNTING 2 ...inventories, fixed assets, current liabilities including payroll and notes payable, business formations, capital stocks, dividends, bonds, cash flow statements, and financial statement analysis. (Prerequisite: 10-101-110, Accounting 1)
10-101-131 ACCOUNTING-INTERMEDIATE ...understand income statements, balance sheets, cash flow statements, cash and receivables, inventories and cost of goods sold, noncurrent operating assets, earnings per share, accounting changes and corrections, financial statement analysis. (Prerequisite: 10-101-120, Accounting 2)
10-101-134 ACCOUNTING-COST ...contemporary cost environments and issues; selecting, analyzing, and tracking costs; production costing methods: job order, process, standard costs, by-product, and joint costing. (Prerequisites: 10-101-105, Accounting-Computer Ledger; 10-101-120, Accounting 2)
10-101-142 ACCOUNTING-MANAGERIAL ...cost behavioral patterns, cost-volume-profit relationships, segment reporting, profit planning, budgets and overhead analysis, decentralized operations, pricing decisions, capital investment decisions, and service department costing. (Prerequisite: 10-101-134, Accounting-Cost)
10-101-143 ACCOUNTING-GOVERNMENTAL & NONPROFIT ...use fundamental knowledge for understanding the operation of governmental and nonprofit entities, their accounting, and financial reporting practices and the standards that shape their accounting and financial reporting systems. (Prerequisite: 10-101-120, Accounting 2)
10-101-151 ACCOUNTING-PAYROLL ...payroll and personnel records, social security, withholding tax, unemployment compensation, time sheets and time-keeping records, and legal aspects of payroll. (Prerequisite: 10-101-110, Accounting 1 OR 10-101-101, Accounting Principles)
10-101-152 ACCOUNTING-BUSINESS TAX ...learners will be introduced to federal tax laws as they apply to business entities and will prepare business income tax returns. (Prerequisite: 10-101-154, Accounting-Personal Tax)
10-101-153 ACCOUNTING-COMPUTERIZED TAX ...learners will prepare individual income tax returns using a commercial software package. Requires completion of the Accounting-Personal Tax course. (Prerequisite: 10-101-154, Accounting-Personal Tax)
10-101-154 ACCOUNTING-PERSONAL TAX ...history and research of tax law and regulations; preparation of Federal individual income taxes including forms 1040, 1040A, and 1040EZ, and supporting schedules and forms.
10-101-156 ACCOUNTING-AUTOMATED APPLICATIONS ...Windows, file management, worksheet applications, database applications, macros, evaluation of accounting software, installation of software, and conversion of manual accounting system to a computerized system. (Prerequisites: 10-101-120, Accounting 2; 10-101-105, Accounting-Computer Ledger; 10-103-121, Micro: Word-Intro)
10-101-189 ACCOUNTING-APPLYING QUICKBOOKS ...learners will be introduced to basic and advanced features of Quickbooks and will apply skills in realistic business simulations including creating accounts, invoicing, budgeting, preparing statements, journalizing and graphing. (Prerequisite: 10-101-110, Accounting 1)
10-103-121 MICRO: WORD-INTRODUCTION ...word processing basics including creating, revising, formatting, and printing; sections, tabs, multiple-page numbering; manipulating text; creating headers/footers; creating and formatting tables, graphics; and merging documents. Requires Windows experience.
10-103-131 MICRO: EXCEL-INTRODUCTION ...creating a worksheet, enhancing worksheet appearance, moving and copying data, using formulas and functions, creating charts and using clip art. Requires Windows experience.
10-103-132 MICRO: EXCEL-PART 2 ...advanced formatting techniques and functions, working with templates, collaborating with multiple Excel users, Excel's database features and analysis tools. Requires prior completion of Excel Intro.
10-114-109 CREDIT-POLICIES AND PROCEDURES ...credit/collection policies, procedures, and law, credit investigations, evaluate credit worthiness, support credit decisions, create credit forms, fraud, bankruptcy, techniques to control and manage accounts receivable.
10-801-136 ENGLISH COMPOSITION 1 ...learners develop knowledge/skills in planning, organizing, writing, editing. Students will also analyze audience/purpose, use elements of research, format documents using standard guidelines, and develop critical reading skills. 3 cr.
10-804-123 MATH W BUSINESS APPS ...real numbers; basic operations; proportions/one variable; percents, simple/compound interest; annuity; apply math concepts to purchasing/buying process, selling process; and basic statistics with business/consumer applications. (Prerequisite: Recommendation:Accuplacer Arithmetic = 65). 3 cr.
10-801-196 ORAL/INTERPERSONAL COMMUNICATION ...the communication process, perception and self-concept, language, listening, nonverbal communication, interpersonal relationships, communication in groups and public communication; prepare and deliver an oral presentation. 3 cr.
10-809-166 INTRO TO ETHICS: THEORY & APP ...basic understanding of theoretical foundations of ethical thought; analyze/compare relevant issues using diverse ethical perspectives; critically evaluate individual, social/professional standards of behavior--applying a systematic decision-making process. 3 cr.
10-809-199 PSYCHOLOGY OF HUMAN RELATIONS ...decision making, motivation, conflict resolution, learning strategies, growth and adjustment, diversity, psychological theories, relationships, psychological disorders, stress, career analysis, social psychology, and lifespan development. 3 cr.
10-809-172 RACE ETHNIC & DIVERSITY ...basic American values of justice and equality by teaching vocabulary, history of immigration/conquest, transcultural communication, legal liability, multicultural majority/minority relations, ageism, sexism, gender, sexual orientation, the disabled/ADA. 3 cr.
10-809-195 ECONOMICS ...scarcity, resources, alternative economic systems, growth, supply and demand, monetary and fiscal policy, inflation, unemployment, and global economic issues. 3 cr.