Accounting

Associate of Applied Science

Accounting Technology – AT2

Accounting, often called the “language of business,” provides essential information about the economic activities of a business to its owners, its creditors, and other groups.
The two-year Accounting Technology Program is designed to prepare students for mid-level accounting positions, such as full-charge bookkeepers or clerical supervisors in business industry. Emphasis is placed on generally accepted accounting principles and internal accounting procedures, as well as computer applications.
Although the degree plan contains courses which may be applicable to a four-year accounting degree, it is primarily designed to prepare the student for immediate job placement. Students pursuing a bachelor’s degree in accounting should refer to the Associate of Science in Business Administration section of this catalog and see a counselor prior to registration.
Students desiring a less comprehensive program that includes some accounting procedures and practices should consider the Accounting Technician Certificate or Advanced Accounting Technician Certificate.
Students who have not had high school accounting or who have not worked in accounting may wish to take ACNT 1303, Introduction to Accounting I, before taking ACCT 2401, Principles of Accounting I: Financial.
Students should plan to take a capstone course, as listed below, in their last semester and should speak with an accounting advisor prior to registering for the final semester.

FIRST SEMESTER
ACCT 2401 Principles of Accounting I – Financial — 4 SCH
ENGL 1301 English Composition I — 3 SCH
POFI 1401 Computer Applications I — 4 SCH
POFT 1325 Business Math and Machine Applications — 3 SCH
ACNT 1331 Federal Income Tax: Individual — 3 SCH
TOTAL: 17 SCH

SECOND SEMESTER
ACCT 2402 Principles of Accounting II – Managerial — 4 SCH
POFT 2312 Business Correspondence & Communication — 3 SCH
ACNT 1311 Introduction to Computerized Accounting — 3 SCH
ACNT 1329 Payroll & Business Tax Accounting — 3 SCH
Business Elective* — 3 SCH
TOTAL: 16 SCH

THIRD SEMESTER
ACNT 2303 Intermediate Accounting I — 3 SCH
ACNT 1313 Computerized Accounting Applications — 3 SCH
BUSI 1301 Business Principles — 3 SCH
SPCH 1315 Principles of Public Speaking or SPCH 1321 Business & Professional Communication — 3 SCH
LP Sciences/Mathematics — 3/4 SCH

TOTAL: 15/16 SCH

FOURTH SEMESTER
ACNT 2304 Intermediate Accounting II — 3 SCH
BUSI 2301 Business Law — 3 SCH
ACNT 2309 Cost Accounting 3 SCH
SBS/GOVT/HIST — 3 SCH
Creative Arts/LPC — 3 SCH

• ACNT 2389 Internship – Accounting or • ACNT 2302 Accounting Capstone — 3 SCH
TOTAL: 18 SCH

Total Semester Credit Hours for Degree: 66/67
Business elective to be chosen from ACNT, BUSI, or BUSG courses.


Certificate of Completion Accounting Technician – TA1

The Certificate Programs in accounting are composed of coursework designed to prepare the student for entry-level accounting positions, such as accounts receivable clerk, accounts payable clerk, small office bookkeeper, cashier, or payroll clerk. The programs are designed for the student who plans to seek employment at the end of two or three semesters of training. All courses may apply toward the Associate of Applied Science (AAS) in Accounting Technology Degree.
Students who have not had high school accounting or who have not worked in accounting may wish to take ACNT 1303, Introduction to Accounting I, before taking ACCT 2401, Principles of Accounting I: Financial.

FIRST SEMESTER
ACCT 2401 Principles of Accounting I – Financial — 4 SCH
POFT 1325 Business Math and Machine Applications — 3 SCH
POFI 1401 Computer Applications I — 4 SCH
ACNT 1331 Federal Income Tax: Individual — 3 SCH
POFT 1301 Business English or ENGL 1301 English Composition I — 3 SCH
TOTAL: 17 SCH

SECOND SEMESTER
ACCT 2402 Principles of Accounting II – Managerial — 4 SCH
ACNT 1311 Introduction to Computerized Accounting — 3 SCH
POFT 2312 Business Correspondence & Communication — 3 SCH
ACNT 1329 Payroll & Business Tax Accounting — 3 SCH
ACNT 1313 Computerized Accounting Applications — 3 SCH
• ACNT 2386 Internship-Accounting Technology/ Technician & Bookkeeping or • ACNT 2302 Accounting Capstone — 3 SCH
TOTAL: 19 SCH

Total Semester Credit Hours for Certificate: 36


Certificate of Completion

Advanced Accounting Technician – AT1

FIRST SEMESTER
ACCT 2401 Principles of Accounting I – Financial — 4 SCH
POFT 1325 Business Math and Machine Applications — 3 SCH
POFI 1401 Computer Applications I — 4 SCH
ACNT 1331 Federal Income Tax: Individual — 3 SCH
POFT 1301 Business English or ENGL 1301 English Composition I — 3 SCH
TOTAL: 17 SCH

SECOND SEMESTER
ACCT 2402 Principles of Accounting II – Managerial — 4 SCH
ACNT 1311 Introduction to Computerized Accounting — 3 SCH
POFT 2312 Business Correspondence & Communication — 3 SCH
ACNT 1329 Payroll & Business Tax Accounting — 3 SCH
BUSI 1301 Business Principles — 3 SCH
TOTAL: 16 SCH

THIRD SEMESTER
ACNT 2303 Intermediate Accounting I — 3 SCH
ACNT 1313 Computerized Accounting Applications — 3 SCH
ACNT 2309 Cost Accounting — 3 SCH
BUSI 2301 Business Law — 3 SCH
• ACNT 2387 Internship – Accounting Technology/Technician & Bookkeeping or • ACNT 2302 Accounting Capstone — 3 SCH
TOTAL: 15 SCH

Total Semester Credit Hours for Certificate: 48

Notes:
• Students should plan to take indicated capstone course in their last semester and should speak with their advisor prior to registering for the final semester.
Core curriculum courses are shown in bold type. If a particular course is not specified, refer to Core Curriculum Options.

LP Science = Life and Physical Science
LPC = Language, Philosophy and Culture
GOVT PS = Government/Political Science
SBS = Social/Behavioral Science