CONTENTSTART

Accounting - Associate Degree

Program Code: 101011

As an accountant, you play a vital role in any business. You work with accounting systems, analyze business records, prepare financial reports, and supervise bookkeepers. You may work in any of the following specialties: accounts payable/receivable, payroll, inventory control, cost, public, tax, and governmental/nonprofit. With additional education and/or work experience, you may become an auditor, certified public accountant, controller, treasurer, or trust officer.

Follow Your Path

All credits from the following technical diploma(s) apply toward this associate degree:
• Accounting Assistant, 311011
Some credits from the following certificate(s) apply toward this associate degree:
• Small Business Bookkeeping, 901011

EXCLUDESTART
EXCLUDEEND

Employment Potential

A graduate of the program will have the potential for employment in the following areas:

Accounts Payable/Receivable Accountant: records and pays bills of the company, records receivables transactions, bills customers at regular intervals, records charges and payments.

Payroll Accountant: handles the payroll for a business; end-of-period reports; time cards; computes overtime, deducts taxes, and prepares payroll checks; and reconciles payroll accounts.

Inventory Control Accountant: records receipt and dispersal of goods using a perpetual inventory system, assigns costs using an inventory valuation method.

Cost Accountant: determines cost of products manufactured; determines variations from standards in labor, materials, and overhead; prepares budgets; and prepares various management reports.

Public Accountant: keeps records for small business; prepares payroll records; prepares financial records, income statements, and balance sheets.

Accountant: keeps financial records, prepares financial records (income statements, balance sheets, budgets, and summary reports), and analyzes accounts.

Tax Accountant: prepares tax returns for both state and federal governments, assists in tax planning and tax shelters, and files payroll reports and quarterly reports as required by government agencies.

Governmental/Nonprofit Accountant: keeps records of governmental/nonprofit agencies using the fund method of accounting.

With additional education and/or work experience, graduates may find other opportunities for employment.

• Auditor
• Certified Public Accountant
• Comptroller/Controller
• Management
• Treasurer
• Trust Officer

EXCLUDESTART

Requirements for Program Entry

• Completed application.
• High school transcript or equivalent. For a list of equivalents, go to www.nwtc.edu/gettingstarted.
• Algebra is highly recommended.
• Ability to use computer keyboard.
• As a requirement for program entry, an Academic Skills Assessment (Accuplacer) with appropriate benchmark scores is necessary. Program Benchmarks are Arithmetic: 65; Reading Comprehension: 55; Sentence Skills: 75. Students not meeting these benchmarks or the equivalent will be required to establish an individualized academic plan. Students may have the opportunity to enroll in selected program core courses while completing their individualized plan. Upon completion of the plan, students will be eligible for all program courses. However, higher test scores will lead to greater success in core program courses. To learn more about these assessments and program benchmark scores, please contact a counselor at (920) 498-5444 or (888) 385-6982.

Program Availability

FULL TIMESpring 2017Summer 2017Fall 2017
Green Bay
Accepting
Accepting
Accepting
Marinette
Accepting
Accepting
Accepting

Application Checklist

EXCLUDEEND
EXCLUDESTART
Curriculum
Students following the study plan below will complete the Accounting associate degree in the number of semesters shown.
FIRST SEMESTER
10-101-107
Accounting Applications/Proc
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. (Corequisite: 10-804-123, Math w/Business Apps) Course Typically Offered: Summer/Fall/Spring
10-101-110
Accounting 1
4
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. Course Typically Offered: Summer/Fall/Spring
10-103-121
Micro: Word-Intro
1
10-103-121 MICRO: WORD-INTRODUCTION ...word processing basics including creating, revising, formatting, printing; sections, tabs, multiple-page numbering; manipulating text; creating headers/footers; creating/formatting tables, graphics; and merging documents. Course Typically Offered: Summer/Fall/J-Session/Spring
10-103-131
Micro: Excel-Intro
1
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. Windows experience improves success; consider 10-103-111, Windows/Computer Basics. Course Typically Offered: Summer/Fall/J-Session/Spring
10-103-132
Micro: Excel-Part 2
1
10-103-132 MICRO: EXCEL-PART 2 ...advanced formatting techniques and functions, working with templates, collaborating with multiple Excel users, creating macros, Excel's database features and analysis tools. (Corequisite: 10-103-131, Micro: Excel-Intro) Course Typically Offered: Summer/Fall/J-Session/Spring
10-105-101
Career Planning
1
10-105-101 CAREER PLANNING ...experiential learning introduction. Learn how personal branding allows candidates to differentiate themselves from the competition through appearance, personality, and marketing competency. Career portfolio introduced. (Corequisite: 10-890-101, College 101) Course Typically Offered: Summer/Fall/J-Session/Spring
10-801-136
English Composition 1
3
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. (Prerequisite: Accuplacer Sentence Skills=75 AND Accuplacer Reading=55 OR ACT-English =18 AND ACT Reading =15 OR 10-831-103, Intro to College Writing or 10-831-107, College Reading and Writing 1 with "B" or better OR equivalent) Course Typically Offered: Summer/Fall/Spring
10-804-123
Math w Business Apps
3
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. (Prerequisites: Accuplacer Arithmetic=65 or ACT-Math =15 or 10-834-109, Pre Algebra AND Accuplacer Reading=55 or ACT-Reading=15 or 10-831-107, College Reading and Writing 1 or Intro to College Writing with "B" or better OR equivalent)
10-890-101
College 101
1
10-890-101 COLLEGE 101 ...develops tools and strategies that support success in college. Focuses on study skills, college resources, goal setting, time management, and learning styles. Introduces concepts for self assessing learning and completing an Exit Assessment that provides evidence that learning took place. Students should take this course prior to or during the first semester of their programs. 1 cr. Course Typically Offered: Summer/Fall/J-Session/Spring
SEMESTER TOTAL
17
SECOND SEMESTER
10-101-105
Accounting-Computer Ledger
2
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; 10-103-131, Micro: Excel-Intro; 10-103-132, Micro: Excel-Part 2 ) Course Typically Offered: Summer/Fall/Spring
10-101-120
Accounting 2
4
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. (Prerequisites: 10-101-110, Accounting 1; 10-101-107, Accounting Applications and Procedures) Course Typically Offered: Fall/Spring
10-101-151
Accounting-Payroll
3
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) Course Typically Offered: Fall/Spring
10-801-196
Oral/Interpersonal Comm
3
10-801-196 ORAL/INTERPERSONAL COMM...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. (Prerequisite: Accuplacer Sentence Skills=60 AND Accuplacer Reading=55 OR ACT-English =16 AND ACT Reading =15 OR 10-831-103, Intro to College Writing or 10-831-107, College Reading and Writing 1 with "B" or better OR equivalent)
10-809-166
Intro to Ethics: Theory & App
3
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. (Prerequisite: Accuplacer Sentence Skills=60 AND Accuplacer Reading=55 OR ACT-English =16 AND ACT Reading =15 OR 10-831-103, Intro to College Writing or 10-831-107, College Reading and Writing 1 with "B" or better OR equivalent)
10-809-199
Psychology Of Human Relations
3
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. (Prerequisite: Accuplacer Sentence Skills=60 AND Accuplacer Reading=55 OR ACT-English =16 AND ACT Reading =15 OR 10-831-103, Intro to College Writing or 10-831-107, College Reading and Writing 1 with "B" or better OR equivalent) Course Typically Offered: Summer/Fall/J-Session/Spring
SEMESTER TOTAL
18
THIRD SEMESTER
10-101-131
Accounting-Intermediate
4
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) Course Typically Offered: Fall/Spring
10-101-134
Accounting-Cost
4
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) Course Typically Offered: Fall/Spring
10-101-143
Accounting-Govern/Nonprofit
2
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) Course Typically Offered: Fall/Spring
10-101-154
Accounting-Personal Tax
4
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. (Prerequisite: 10-101-120, Accounting 2) Course Typically Offered: Fall/Spring
10-101-189
Accounting-Applying Quickbooks
3
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) Course Typically Offered: Summer/Fall/Spring
10-105-103
Career Preparation
1
10-105-103 CAREER PREPARATION ...create professional resume and cover letter, prepare for interviews, understand interviewing techniques, participate in a mock interview. Submission of experiential learning proposal. (Prerequisites: 10-105-101, Career Planning; 10-801-136, English Composition 1) Course Typically Offered: Summer/Fall/J-Session/Spring
SEMESTER TOTAL
18
FOURTH SEMESTER
10-101-142
Accounting-Managerial
3
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) Course Typically Offered: Fall/Spring
10-101-152
Accounting-Business Tax
2
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) Course Typically Offered: Fall/Spring
10-101-153
Accounting-Computerized Tax
1
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) Course Typically Offered: Fall/Spring
10-101-156
Accounting-Auto Appl
3
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; 10-801-136, English Composition 1; 10-804-123, Math w Business Apps) Course Typically Offered: Summer/Fall/Spring
10-101-199
Accounting Career Experience
2
10-101-199 ACCOUNTING CAREER EXPERIENCE ...students can select any hands on experience related to: Internship, Field Research, Service Learning, Simulations, Capstone, Industry Related or International. Instructor approval required. (Prerequisite: 10-105-103, Career Preparation; Corequisite: 10-101-142, Accounting Managerial) Course Typically Offered: Summer/Fall/Spring
10-809-172
Intro to Diversity Studies
3
10-809-172 INTRO TO DIVERSITY STUDIES...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. (Prerequisite: Accuplacer Sentence Skills=60 AND Accuplacer Reading=55 OR ACT-English =16 AND ACT Reading =15 OR 10-831-103, Intro to College Writing or 10-831-107, College Reading and Writing 1 with "B" or better OR equivalent)
10-809-195
Economics
3
10-809-195 ECONOMICS ...scarcity, resources, alternative economic systems, growth, supply and demand, monetary and fiscal policy, inflation, unemployment, and global economic issues. (Prerequisite: Accuplacer Sentence Skills=60 AND Accuplacer Reading=55 OR ACT-English =16 AND ACT Reading =15 OR 10-831-103, Intro to College Writing or 10-831-107, College Reading and Writing 1 with "B" or better OR equivalent) Course Typically Offered: Summer/Fall/J-Session/Spring
SEMESTER TOTAL
17
TOTAL CREDITS
70
Curriculum Note
. The credit for 10-890-101, College 101 is an Institutional Requirement for graduation. Consequently, it is not part of the program requirements, but must be passed with a C or better.

Program Outcomes

• Manage general ledger.
• Manage accounts receivable.
• Manage accounts payable.
• Maintain inventory control.
• Prepare payroll.
• Prepare income taxes.
• Account for fixed assets.
• Perform job order cost accounting.
• Perform process cost accounting.
• Perform standard cost accounting.
• Analyze financial statements.
• Prepare budgets.
• Manage cash flows.
• Use corporate accounting procedures.
• Analyze accounting information to make appropriate decisions.
• Perform reconciliation procedures.
• Create spreadsheets.
• Perform accounting functions using computerized accounting packages.
• Demonstrate proficiency in math using table top calculator and T.I. Business Analyst calculator.
• Perform activity-based costing.

EXCLUDEEND
EXCLUDESTART

Start here. Finish at a four-year.

NWTC transfer programs are offered through collaborative agreements with our four-year college and university partners. See where your associate degree credits will transfer >> EXCLUDEEND

EXCLUDESTART

Study Abroad Opportunities

The International Studies staff continually seeks opportunities for students to travel abroad for educational experiences that may be offered in association with program courses. To find out more about which of your program courses may offer an opportunity during this academic year, contact your academic advisor.

EXCLUDEEND
CONTENTEND