Accounting Curriculum

Catalog Number	Course Title	Credits
First Term
10-101-112	Payroll Accounting	3
10-101-151	Accounting Principles 1	2
10-101-152	Accounting Principles 2	2
10-103-101	Computer Literacy – Microsoft Windows	1
10-103-115	MS Word, Beginning	1
10-801-195 20-801-219	Written Communication or English Composition I	3 (3)
10-804-123 20-804-220	Math with Business Applications or Intermediate Algebra	3 (4)
	Estimated Semester Total	15

Second Term
10-101-113	Income Tax Preparation 1	4
10-101-154	Accounting Principles 3	4
10-102-120	Business Law	3
10-103-126	MS Excel, Beginning	1
10-801-196 20-810-201	Oral/Interpersonal Communication or Fundamentals of Speech	3 (3)
10-809-199 20-809-251	Psychology of Human Relations or Introduction to Psychology	3 (3)
	Estimated Semester Total	18

Third Term
10-101-114 10-101-175	Income Tax Preparation II or Government Accounting	3 3
10-101-158	Cost Accounting	3
10-101-162	Intermediate Accounting 1	3
10-101-165	Computerized Accounting	2
10-103-127	MS Excel, Intermediate	1
10-103-128	MS Excel, Advanced	1
10-801-197 20-801-223	Technical Reporting or English Composition II	3 (3)
	Estimated Semester Total	16

Fourth Term
10-101-166	Intermediate Accounting 2	3
10-101-170	Accounting Information Systems	3
10-101-185	Accounting Spreadsheet Applications	2
10-809-195 20-809-287 20-809-291	Economics or Macroeconomics or Microeconomics	3 (3) (3)
10-809-197 20-809-271	Contemporary American Society or Introductory Sociology	3 (3)
	Elective	3
	Estimated Semester Total	17

Recommended Electives
10-101-195	Accounting Internship	3
10-103-135	MS Access, Beginning	1
10-103-160	Internet, Introduction	1
10-106-110	Electronic Calculations	3
20-807-213	First Aid/CPR	1

Accounting Courses

10-101-101 OFFICE ACCOUNTING I
Emphasizes office-related accounting tasks. Students learn to apply debit/credit theory in preparing journals and ledgers for service and merchandise firms. Includes procedures for petty cash, banking, and payroll. Lecture. 2 credits.

10-101-112 PAYROLL ACCOUNTING
Teaches accounting procedures dealing with payroll, laws, and government requirements including completion and filing of periodic reports. Pre- or corequisite: 10-101-151. Lecture/lab. 3 credits.

10-101-113 INCOME TAX PREPARATION I
Studies current state and federal tax laws. Students learn to calculate and present gross income, deductions, exemptions, taxable income, tax liability, and tax credits on appropriate tax forms. Lecture. 4 credits.

10-101-114 INCOME TAX PREPARATION II
Continuation of Income Tax Preparation I. Students learn more advanced tax concepts of individuals as well as businesses. Prerequisite: 10-101-113 or consent of instructor. Lecture. 3 credits.

10-101-140 SURVEY OF ACCOUNTING
Uses a debit/credit approach to emphasize the general principles of modern accounting. Designed for marketing program students, the course includes the following topics: business activities, financial statement, merchandising, accounting for cash, inventory, budgeting, and financial statement analysis. Pre/corequisite: 10-804-123. Lecture. 3 credits.

10-101-151 ACCOUNTING PRINCIPLES 1
Develops an understanding of the fundamental principles of accounting with applications to service and merchandising enterprises. Lecture. 2 credits.

10-101-152 ACCOUNTING PRINCIPLES 2
Extends students' understanding of accounting principles including applications of inventory, accounting systems, manufacturing, plant assets, and payroll. Prerequisites: 10-101-151. Lecture. 2 credits.

10-101-154 ACCOUNTING PRINCIPLES 3
Extends and applies accounting concepts and principles to corporations and the analysis of financial statements. Partnership accounting is also introduced. Prerequisites: 10-101-151 and 10-101-152. Lecture. 4 credits.

10-101-158 COST ACCOUNTING
Develops basic skills in accounting for materials, labor, and factory overhead in the manufacturing concern. Prerequisite: 10-101-152. Lecture. 3 credits.

10-101-162 INTERMEDIATE ACCOUNTING 1
Presents advanced accounting principles and applications including financial statements, receivables, cash, inventory, plant assets, and intangible assets. Prerequisite: 10-101-154. Lecture. 3 credits.

10-101-165 COMPUTERIZED ACCOUNTING
Develops skills in using computer software to record daily accounting transactions. Prerequisites: 10-101-151, 10-103-101 and 10-103-126. Lecture/lab. 2 credits.

10-101-166 INTERMEDIATE ACCOUNTING 2
Prepares the learner to account for revenue, debt and equity financing, leases, deferred income taxes, changes in estimates or principle, error, retirement plans, investments in securities and to report earnings per share. Prerequisite: 10-101-162. Lecture. 3 credits.

10-101-170 ACCOUNTING SYSTEMS
Prepares the learner to examine a business information system, design output reports for effective financial reporting and decision making, design input documents to gather data, document and information system of a business, create a database to organize informational needs for managing a business, design a plan for internal control of a business, and develop an information system for a business. Prerequisites: 10-101-112, 10-101-154, 10-101-165, and 10-103-115. Lecture. 3 credits.

10-101-175 GOVERNMENT ACCOUNTING
Studies generally accepted accounting principles as applied to government and non-profit entities, including fund accounting procedures, budgets, and definitions. Prerequisites: 10-101-151 and 10-101-152. Lecture. 3 credits.

10-101-185 ACCOUNTING SPREADSHEET APPLICATIONS
Prepares the learner to use formatting for financial reports, design macros for financial reporting, use financial/accounting functions in spreadsheets, create charts for financial analysis, use Excel database functions to query financial information, utilize spreadsheet financial analysis tools, maintain data integrity by using internal control features, and interface with accounting software. Prerequisites: 10-101-152 and 10-103-128. Lecture/lab. 2 credits.

10-101-195 ACCOUNTING INTERNSHIP
Provides opportunities to apply classroom learning to actual work in an employer supervised environment. Open to students who have finished the first year of Applied Associate of Science Degree-Accounting or by consent of the instructor. 3 credits.

10-101-196 ACCOUNTING SPECIAL PROJECTS
Pursues advanced or specialized topics and skills in a structured but independent format. Requirements are developed in consultation with the instructor. Prerequisite: completion of all first and second semester courses. Lecture. 3 credits.

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