Accounting Technician Diploma Option Courses

This course presents the fundamental concepts, procedures, and applications of the accounting cycle for service and merchandising businesses. The proprietorship form of ownership is studied. Topics include the special journals, payroll accounting, and accounting for cash.

Introduces the basic concepts and procedures of accounting including the accounting cycle, merchandise accounting, internal control, long-term and contingent liabilities, corporate accounting and the collection of data for external reporting. Includes the preparation and analysis of financial statements.

Lecture Hours: 64

Prerequisite(s): Minimum grade of D- in MAT-063 or Equivalent Placement Score

This course is a study of payroll from payroll laws to journalizing payroll transactions. Emphasis is on computing wages, social security taxes, income tax withholding, unemployment taxes, and journalizing payroll transactions with hands-on experience in preparing all the necessary monthly, quarterly and annual reports. An accounting payroll project will provide hands-on experience in preparing a payroll.

Pre/Co-requisite(s): Minimum grade of C- in ACC-115 or ACC-152.

This is an introductory course that surveys a variety of topics to include history, hardware, software, terminology, communications, computer ethics, and societal impact of computers. In addition to computer literacy, students will complete hands-on modules using operating systems, word processing, database, presentation, and spreadsheet software; such as Microsoft Office programs.

Prerequisite(s): The ability to enter data using a computer keyboard at a rate of no less than 15 words per minute on a three-minute timing. A minimum grade of C- in RDG-039 or appropriate Placement score.

This course presents the basic concepts of information systems and computer literacy. The course incorporates theory as well as hands-on practice, which focuses on spreadsheets and database management systems (DBMS).

Lecture Hours: 32 Lab Hours: 32

Prerequisite(s): Minimum grade of D- in MAT-063.

This course is designed to present basic facts of arithmetic including whole numbers, fractions, decimals, powers, roots, English and metric measurement, ratio-proportion, percents, introduction to algebra, introduction to geometry, and applied statistics. Instruction includes use of scientific hand-held calculators and emphasis placed on critical thinking, problem solving skills.

This course is designed to orient students to the college campus, resources, services, and expectations. This course also provides a brief overview and practice of study skills and academic strategies.

This course is a continuation of Introduction to Accounting (ACC-115) emphasizing the principles of accrual accounting. Emphasis is placed on accounting for corporations and a manufacturing business. Topics include accounting for receivables, inventory, and long-term assets.

Prerequisite(s): A minimum grade of C in ACC-115 or ACC-131.

Surveys the basic concepts and procedures of accounting to include managerial, manufacturing and cost accounting for decision making.

Lecture Hours: 64

Prerequisite(s): Minimum grade of C- in ACC-152

Provides students with practice and application of the accounting cycle on microcomputers. Topics include ledgers, accounts receivable and payable, payroll, inventory and depreciation. Integrated software packages are introduced.

Prerequisite(s): A minimum grade of C- in ACC-115 or ACC-152.

This course provides the student with an in depth working knowledge of how to use an integrated spreadsheet program to assist in routine jobs. Writing formulas is emphasized along with planning and creating spreadsheets.

Prerequisite(s): A minimum grade of D- in CSC-110 or CSC-116.

Composition I emphasizes fluency, thesis-driven organization, the use of supporting details, and research techniques. Writing is approached as a recursive process that includes prewriting strategies, drafting, revising, and editing. The course helps students shape writing to serve readers' needs and define a sense of purpose in their writing. It also gives students strategies for reading college-level material.

Prerequisite(s): Appropriate placement scores or equivalent.

This course focuses on applying the writing process to job application materials and workplace-related written communication.

Lecture Hours: 48

Prerequisite(s): A minimum grade of C- in ENG-060 or appropriate placement score.

This course introduces students to the oral communication process and how it affects human interaction There will be an emphasis on developing interpersonal, small group, and public speaking skills. Students will be involved in activities that provide opportunity for the understanding and improvement of their oral communication skills.

An introductory survey course which provides an overview of the major functions in business with relation to current social, economic, global, and environmental concerns.

This course is an introduction to ethical decision making in business. There is an examination of individual, organizational, and macrolevel issues in business ethics. This course does not determine correct ethical action; it is designed to assist the potential businessperson to make more informed ethical decisions on a daily basis. Dilemmas, real life situations and cases provide an opportunity for you to use concepts in the assignments and to resolve ethical issues. Since there is no universal agreement on the correct ethical business norms, critical thinking and informed decision making are emphasized.

An introduction to the principles of law as they relate to business. This course includes an overview of our court system, sources of law, ethics and social responsibility, contracts, warranties, real property, landlord and tenant, negotiable instruments, and agency. Emphasis is placed on exploring the law as it affects businesses and individuals.

Application and interpretation of probability and statistics as they relate to business problems; design of experiment, descriptive statistics, sampling, estimation, correlation, linear regression, hypothesis testing, and analysis of variances.

Prerequisite(s): MAT-156 or equivalent or appropriate placement score.

Principles of supply and demand and the price mechanism will be presented. Descriptions and interactions of the consumer, business, government, and international sectors will be studied as well as their effects on output, employment, and growth in the economy. The course includes a study of the banking system and monetary policy, fiscal policy, economic growth, differing macroeconomic viewpoints, and international issues.

Prerequisite(s): A minimum grade of D- in MAT-063 or appropriate math placement score.

Principles of supply and demand, elasticity, and pricing will be studied. The course includes such topics as resource allocation of firms, pricing and output decisions in different market structures, and consumer choice theory. International issues and the world economy will be integrated into the course.

Prerequisite(s): A minimum grade of D- in MAT-063 or appropriate math placement score.

This course enables students to achieve high standards and competencies in economic principles in contexts of high relevancy and applicability to their individual, family, professional, and community lives. A project-based approach that utilizes higher order thinking, communication, leadership, and management processes will integrate course topics. Upon completion, students should be able to better understand scarcity, supply and demand, market structures, the role of government, money and the role of financial institutions, economic stabilization and cycles, investing and financial markets, and consumer credit.

A study of current theory and practice of leading a complex business organization toward the accomplishment of organizational objectives.

A study of current theory and practices in creating and running a small business. The course includes the study of management functions as well as a discussion of business startup, including the creation of a business plan.

This is a one semester, liberal arts mathematics course that satisfies the minimum general education requirement for math. The course is designed to impart math skills which are helpful in everyday life as well as to expose students to areas of mathematics they may not have seen before. Topics include problem-solving skills, set theory, algebra, consumer mathematics, probability, and statistics. Other topics may be included.

Prerequisite(s): A minimum grade of D- in MAT-063 or appropriate placement score.

This course provides an intensified study of algebraic techniques and prepares students for future study in mathematics. The central theme is the concept of functions, their properties, graphs and applications. Functions studied include polynomial, rational, exponential, and logarithmic.

Prerequisite(s): A minimum grade of C- in MAT-102 or equivalent placement score.

This one-semester pre-calculus course is intended for the student with a solid algebra background who intends to take calculus. It is also beneficial (but not required) for the student to have a background in trigonometry. The course will emphasize functions using an analytical, numerical, and graphical approach. The student will study linear, polynomial, rational, exponential, logarithmic and trigonometric functions along with their applications.

Prerequisite(s): Appropriate Placement Test Scores: ACT Math Score of 25 OR Compass Score of 51-100 in the College Algebra Domain or 31-50 in the Trigonometry Domain.

The second course of a two-semester pre-calculus sequence. Topics include trigonometry and applications, vectors, analytic geometry, and polar and parametric equations.

Prerequisite(s): A minimum grade of C- in MAT-121 or equivalent placement score.

This course is a study of descriptive statistics including graphical representation, central tendency, correlation and regression, intuitive treatment of probability and inferential statistics including hypothesis testing.

Prerequisite(s): MAT-063.

The first in a calculus sequence, this course covers topics including functions and their graphs, limits, derivatives, applications of the derivative, and integrals.

Prerequisite(s): A minimum grade of C- in MAT-128 or MAT-134 or appropriate placement scores (ACT: 27; COMPASS TRIGONOMETRY: 51-100).

A continuation of MAT-210, this course covers topics including integration techniques, applications of integration, infinite series, conic sections, parametric and polar equations.

Prerequisite(s): A minimum grade of C- in MAT-210.

This course covers topics including integration and differentiation techniques related to vectors, vector-valued functions, functions of several variables, multiple integration, and vector analysis.

Prerequisite(s): MAT-216.