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.

Lecture Hours: 64

This course is an introduction to basic financial accounting concepts and procedures for service and merchandising businesses. Topics included are the accounting cycle; accounting systems; financial statements; accounting for cash, receivables, payables, inventories, plant assets, partnerships, corporations, and bonds.

Lecture Hours: 64

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

Emphasis is placed on the understanding of the federal tax system. The student will gain hands on experience preparing the most current tax forms for sole proprietorship businesses and individuals. Tax planning is addressed as it relates to the current and forthcoming year. Students will be provided with an opportunity to use computer software to prepare returns.

Lecture Hours: 64

This course will provide word processing concepts, terminology, and experience producing entry-level and advanced documents found in typical business offices. The major focus of the course is on mastery of word processing functions and concepts.

Lecture Hours: 48

Co-requisite(s): ADM-105 Introduction to Keyboarding.

This course is designed to orient technical business students to the college campus, business and general resources, college services, and expectations. This course will provide an introduction to career portfolios and certifications

Lecture Hours: 16

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, and introduction to geometry. Instruction includes use of scientific hand-held calculators and emphasis placed on critical thinking, problem solving skills.

Lecture Hours: 48

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.

Lecture Hours: 48

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

Lecture Hours: 48

Prerequisite(s): MAT-063.

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.

Lecture Hours: 64

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

The course continues to address topics in financial accounting that began in Principles of Accounting I. Primary emphasis is on managerial accounting and the corporate form of ownership. Topics include accounting for bonds, the statement of cash flows and financial statement analysis. Managerial accounting topics include job order and process cost systems, cost-volume-profit analysis, budgeting and standard cost systems. Capital investment analysis and activity-based costing are also addressed.

Lecture Hours: 64

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

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.

Lecture Hours: 16 Lab Hours: 32

Pre/Co-requisite(s): A minimum grade of C- in ACC-115 or ACC-131.

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.

Lab Hours: 64

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

This course provides hands-on experience using a manual and computerized simulation of an accounting cycle. The proprietorship form of business, accrual accounting and other concepts learned in the first accounting course will be the basis for the simulation.

Lab Hours: 32

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

The 10-key electronic calculator is used in business related applications. The emphasis is on speed and accuracy as the student performs the basic arithmetical procedures.

Lab Hours: 32

An introductory course in electronic information processing and information system management designed to provide the students with a general understanding of computer hardware and software and the facility to use this knowledge in the creation and management of useful information. Students will be given hands-on experience with operating system, word processing, database management, presentation and spreadsheet software. Exposure to and use of the Internet, including security and privacy concerns, is an integral part of the course. Basic computer literacy is expected for students entering this course.

Lecture Hours: 48

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.

This course emphasizes file management and learning to generate and format spreadsheets and databases. File management tasks include managing folders and moving, copying and deleting files. Spreadsheet tasks include making entries, correcting entries, entering formulas and creating charts. Database tasks include designing and creating tables, generating queries, creating forms and reports, and database maintenance. Basic computer literacy is expected of students enrolling in this course.

Lecture Hours: 48

Prerequisite(s): A minimum grade of C in RDG-039 and appropriate math placement score.

Co-requisite(s): Ability to type 15 net WPM on a five-minute timing. Test will be given on the first day of class.

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.

Lecture Hours: 48

Prerequisite(s): Appropriate placement scores or equivalent.

This course focuses on composition and editing of curriculum-specific technical and business-related writing projects. Instruction includes formatting, information gathering, document drafting, editing, and written employment strategies.

Lecture Hours: 48

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

Begins a two semester sequence to prepare students for the calculus sequence. The central theme is the concept of functions, their properties, graphs and applications. Functions studied include polynomial, rational, exponential, and logarithmic functions.

Lecture Hours: 80

Prerequisite(s): MAT-102 or appropriate 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.

Lecture Hours: 64

Prerequisite(s): Appropriate placement scores.

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

Lecture Hours: 48

Prerequisite(s): MAT-122 or equivalent placement score.

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

Lecture Hours: 64

Prerequisite(s): A minimum grade of C- in MAT-134 or MAT-128 or appropriate placement scores.

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

Lecture Hours: 64

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.

Lecture Hours: 64

Prerequisite(s): MAT-216.