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Accounting and Bookkeeping
The Associate in Business DTA degree for business majors is a 90-credit program which includes the coursework required for transfer to a four-year college or university with junior-class standing. This is the recommended program for students who intend to earn a baccalaureate degree in any area of business administration, including accounting. Currently, individuals must hold a bachelor’s degree to sit for the CPA Exam.
The 90-credit Associate in Technical Arts (ATA) degree program in accounting is designed for those who desire an associate degree in accounting and a position as a staff accountant in industry or government. While some of the coursework required for the bookkeeping certificate and ATA degree programs may be transferable to a four-year college or university, these programs are not intended for transfer.
In addition to the Student Core Learning Outcomes, Accounting courses support the Associate in Technical Arts Degree Outcomes: demonstrate understanding of the accounting cycle and the budget process and relate to business situations; demonstrate proficiency in spreadsheets, databases and accounting software; and apply skills for recording and reporting financial data.
ACCT 100 - Accounting for Non-Accountants
Overview of accounting practices, concepts, and vocabulary designed for non-accounting staff who work with accounting and financial data. Emphasizes the interpretation of accounting concepts that underlie basic financial statements with limited focus on the detailed mechanics. Fundamentals of accounting, accounting for sales, cost of sales and inventory, internal controls (cash), depreciation methods, financial statements, and financial statement analysis – including how to read, use, calculate key financial metrics, and interpret financial information. Assesses Core Learning Outcome 2.
ACCT 110 - Small Business Accounting
Theory and practice of double-entry bookkeeping for small unincorporated businesses. Includes use of journals and ledgers, preparation of basic payroll records, worksheets, financial statements, bank statement reconciliations, and adjusting and closing entries. Emphasizes development of basic bookkeeping knowledge and skills. Not intended for transfer.
MATH 070 or BUS 130 with grade of C- or higher.
ACCT 112 - Business Taxation
Fundamentals of federal income taxes for sole proprietorship form of business. Includes an overview of federal law governing payroll taxes. Presents the basic framework of federal income tax filing requirements, the determination of and adjustments to gross income, personal and business deductions and business income. Covers preparation of a basic federal income tax return using income tax software. Not intended for transfer.
ACCT 110 or ACCT& 201 with a grade of C or higher. MATH 070 or BUS 130 with a grade of C- or higher.
ACCT 113 - Personal Finance
Introduction to planning, analyzing, managing, investing, growing and protecting personal financial resources. Includes money management, credit management, insurance, and investing. Working familiarity with MS Word and Excel recommended.
An examination of systems and operations of payroll accounting, including federal, state, and local payroll taxes related to business. Students will prepare payroll, record payroll, payroll tax forms, the basics of wage and hour laws—both federal and state. Coursework will be conducted utilizing manual methods, and computer-based software. Not intended for transfer students. Assesses Core Learning Outcome 2.
Accounting 110, BT 242 and placement in Math 80 or completion of BUS 130 or instructor permission.
ACCT 215 - Computer Accounting
Introduction to computerized bookkeeping and accounting. The standard accounting cycle with supporting schedules and worksheets will be completed using various computer programs: Integrated General Ledger software, including QuickBooks, and spreadsheets. Not intended for transfer. Assesses Core Learning Outcome 2.
ACCT 110 or ACCT& 201 or instructor permission.
ACCT 230 - Introduction to Fraud Examination
Basic topics of fraud examination, including fraud schemes, laws related to fraud, the nature of fraud; understanding the implications of the fraud triangle; and risk assessment, prevention, detection, deterrence, and investigation of fraud. Gathering evidence through the examination of documents, interview theory and application, sources of information, accessing online information, tracing illicit transactions, ethics, report writing, and reporting standards. Assesses Core Learning Outcome 2.
ACCT 100, ACCT 110 or ACCT &201 with a grade of C or higher, or concurrent enrollment in ACCT 100, or instructor permission
ACCT 250 - Capstone Financial Accounting
A continuation of ACCT& 202. Focuses on an expanded study of the fundamentals of accounting; including financial accounting theory and concepts; internal controls; financial statements; financial accounting reporting, including IFRS (International Financial Reporting Standards); financial analysis; inventory; operational assets; time value of money concepts; current, long-term and contingent liabilities. Includes accounting research, written and oral communication, and ethics considerations. May be repeated two times for credit. Assesses Core Learning Outcome 2.
ACCT& 202 with grade of C or higher, or instructor permission.
ACCT& 201 - Principles of Accounting I
Introductory transfer-level accounting course. Required for all business administration transfer students. Includes introduction to the financial accounting process, principles, concepts, and issues that govern the preparation and interpretation of financial statements; theory of double-entry bookkeeping; accounting procedures for service and merchandising firms; and the accounting treatment for cash, receivables, and inventory. Assesses Core Learning Outcome 2.
Completion of ACCT 110 or instructor’s permission.
ACCT& 202 - Principles of Accounting II
Continuation of ACCT& 201. Focus on issues and choices involved in asset valuation, income determination, and financial statement preparation. Topics covered include treatment of long-term assets, current and long-term liabilities, short- and long-term investments, and transactions affecting stockholder equity. Also covers preparation of cash flow statements and calculation, as well as interpretation of financial performance ratios and comparative and common-size financial statements. Assesses Core Learning Outcomes 2, 3.
Grade of C or higher in ACCT& 201 or instructor permission.
ACCT& 203 - Principles of Accounting III
Use of accounting as a tool to assist management in planning, analyzing, control, and decision making. Includes budgeting, cost behavior, cost-volume-profit analysis, standard cost systems, cost variance analysis, and capital project analysis using cash flow diagrams and present value techniques. Emphasizes accounting methods helpful in commonly encountered business decision problems. Assesses Core Learning Outcome 2.
Grade of C or higher in ACCT& 202 or instructor permission.
REQUIREMENT CODE KEY
- AAS - Option II code (if applicable)
- C - Communication Skills
- NS - Natural Science
- H - Humanities
- SS - Social Sciences
- NS-L - Natural Science Lab
- Q - Quantitative Skills
- TE - Transfer Elective (A list)
- D - Diversity course
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