2000-2001 Catalog
Accounting Technology (2201)
The accounting technology program is primarily designed for those students who intend to seek immediate employment in some area of accounting. The program is also intended for, and most beneficial to, those individuals who are presently using accounting and/or accounting information in their employment. The aim of the A.S. accounting technology program is to prepare students for positions in industry; federal, state and local government; and public accounting. The professional certified public accountant candidate should follow the associate in arts degree for the business administration program of studies.
The accounting technology program is based upon the development of a thorough knowledge of accounting principles and theory, and then seeks to develop the students’ ability to apply this knowledge to problem situations. An intensive study of accounting and related business subjects is combined with general education courses to provide a well-balanced program.
The department chairperson, with the approval of the instructional dean, may require additional courses or make substitutions required to meet the needs of students.
NOTE: This associate in science degree program is intended primarily for students who desire to complete an associate’s degree and become employed. Students who decide to pursue university transfer study must meet certain course and test requirements. For details refer to university transfer requirements.
Requirements and Recommended Course Groupings
The following is a presentation of required courses in recommended course groupings for this program. These groupings are only a suggested guide, and there is no requirement to follow these precisely. The availability of courses, the student’s testing and academic performance and other factors may alter the student’s actual course completion sequence. Students of this program may register for courses in any grouping as long as the student has met any prerequisites for the course.
Course Grouping One
(First term load for full-time students; 2-5 terms for part-time students.)
|
Course Number and Title
|
Credits
|
|
ENC 1101 English Composition I
|
3
|
|
MAC 1105 College Algebra
|
3
|
|
GEB 1011 Introduction to Business
|
3
|
| *General Education Elective Area A |
3
|
|
Credit Hours
|
12
|
Course Grouping Two
(Second term load for full-time students; 2-5 terms for part-time students.)
|
Course Number and Title
|
Credits
|
|
ACG 2021 Financial Accounting
|
4
|
|
OST 2335 Applied Business Communications
|
3
|
| ECO 2013 Principles of Economics I |
3
|
| *Social and Behavioral Sciences Area A |
3
|
|
Credit Hours
|
13
|
Course Grouping Three
(Third term load for full-time students; 2-5 terms for part-time students.)
|
Course Number and Title
|
Credits
|
|
ACG 2071 Managerial Accounting
|
3
|
|
**General Electives
|
9
|
|
Credit Hours
|
12
|
Course Grouping Four
(Fourth term load for full-time students; 2-5 terms for part-time students.)
|
Course Number and Title
|
Credits
|
|
ACG 2100 Intermediate Accounting I
|
3
|
|
TAX 2000 Individual Taxes
|
3
|
|
**General Elective
|
3
|
| *Humanities |
3
|
|
Credit Hours
|
12
|
Course Grouping Five
(Fifth term load for full-time students; 2-5 terms for part-time students.)
|
Course Number and Title
|
Credits
|
|
ACG 2110 Intermediate Accounting II
|
3
|
|
**General Electives
|
6
|
| QMB 2100 Business Statistics |
3
|
|
ACG 1943 Internship
|
3
|
|
Credit Hours
|
15
|
|
TOTAL CREDIT HOURS
|
64
|
*Refer to A.S. degree General Education Requirements.
**Refer to A.S. degree General Electives.