Accounting

The Accounting curriculum is designed to provide students with the knowledge and the skills necessary for employment and growth in the accounting profession. Using the “language of business” and technology resources, accountants assemble, analyze, process, and communicate essential information about financial operations.

In addition to course work in accounting principles, theories, and practice, students will study business law, finance, management, and economics. Related skills are developed through the study of communications, computer applications, financial analysis, critical thinking skills, and ethics.

print Accounting (Day Option) • Semester by Semester

Course
Number
Course
Title
contact
hours
Credit
hours
ACC-120 Principles of Financial Accounting 5 4
ACC-120   Principles of Financial Accounting PREREQUISITES and COREQUISITES • Take DMA 010, 020, 030, and DRE 097

This course introduces business decision-making using accounting information systems. Emphasis is placed on analyzing, summarizing, reporting, and interpreting financial information. Upon completion, students should be able to prepare financial statements, understand the role of financial information in decision-making and address ethical considerations.

Register for this class
CIS-110 Introduction to Computers 4 3
CIS-110   Introduction to Computers PREREQUISITES and COREQUISITES • NONE

This course introduces computer concepts, including fundamental functions and operations of the computer. Topics include identification of hardware components, basic computer operations, security issues, and use of software applications. Upon completion, students should be able to demonstrate an understanding of the role and function of computers and use the computer to solve problems.

Register for this class
ENG-111 Writing and Inquiry 3 3
ENG-111   Writing and Inquiry PREREQUISITES and COREQUISITES • Take DRE-098

This course is designed to develop the ability to produce clear writing in a variety of genres and formats using a recursive process. Emphasis includes inquiry, analysis, effective use of rhetorical strategies, thesis development, audience awareness, and revision. Upon completion, students should be able to produce unified, coherent, well-developed essays using standard written English.

Register for this class
MAT-143 Quantitative Literacy 4 3
MAT-143   Quantitative Literacy PREREQUISITES and COREQUISITES • Take All: DMA-010, DMA-020, DMA-030, DMA-040, DMA-050, and DRE-098

This course is designed to engage students in complex and realistic situations involving the mathematical phenomena of quantity, change and relationship, and uncertainty through project- and activity-based assessment. Emphasis is placed on authentic contexts which will introduce the concepts of numeracy, proportional reasoning, dimensional analysis, rates of growth, personal finance, consumer statistics, practical probabilities, and mathematics for citizenship. Upon completion, students should be able to utilize quantitative information as consumers and to make personal, professional, and civic decisions by decoding, interpreting, using, and communicating quantitative information found in modern media and encountered in everyday life.

Register for this class
ACA-111 College Student Success 1 1
ACA-111   College Student Success PREREQUISITES and COREQUISITES • NONE

This course introduces the college's physical, academic, and social environment and promotes the personal development essential for success. Topics include campus facilities and resources; policies, procedures, and programs; study skills; and life management issues such as health, self-esteem, motivation, goal-setting, diversity, and communication. Upon completion, students should be able to function effectively within the college environment to meet their educational objectives.

Register for this class
Semester Total 17 14
Course
Number
Course
Title
contact
hours
Credit
hours
ACC-121 Principles of Managerial Accounting 5 4
ACC-121   Principles of Managerial Accounting PREREQUISITES and COREQUISITES • ACC 120

This course includes a greater emphasis on managerial and cost accounting skills. Emphasis is placed on managerial accounting concepts for external and internal analysis, reporting and decision-making. Upon completion, students should be able to analyze and interpret transactions relating to managerial concepts including product-costing systems.

Register for this class
ACC-122 Principles of Financial Accounting II 3 3
ACC-122   Principles of Financial Accounting II PREREQUISITES and COREQUISITES • ACC 120

This course provides additional instruction in the financial accounting concepts and procedures introduced in ACC 120. Emphasis is placed on the analysis of specific balance sheet accounts, with in-depth instruction of the accounting principles applied to these accounts. Upon completion, students should be able to analyze data, prepare journal entries, and prepare reports in compliance with generally accepted accounting principles.

Register for this class
ACC-129 Individual Income Taxes 4 3
ACC-129   Individual Income Taxes PREREQUISITES and COREQUISITES • Take DRE 097, DMA 010, 020, 030

This course introduces the relevant laws governing individual income taxation. Topics include tax law, electronic research and methodologies, and the use of technology for preparation of individual income tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax law, and complete various individual tax forms.

Register for this class
Major Elective - 2-3
Social/Behavioral Science Elective 3 3
Semester Total 15 15-16
Course
Number
Course
Title
contact
hours
Credit
hours
ACC-140 Payroll Accounting 3 2
ACC-140   Payroll Accounting PREREQUISITES and COREQUISITES • Take ACC 115 or ACC 120

This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax forms, and journal and general ledger transactions. Emphasis is placed on computing wages; calculating social security, income, and unemployment taxes; preparing appropriate payroll tax forms; and journalizing/posting transactions. Upon completion, students should be able to analyze data, make appropriate computations, complete forms, and prepare accounting entries using appropriate technology.

Register for this class
ACC-150 Accounting Software Applications 3 2
ACC-150   Accounting Software Applications PREREQUISITES and COREQUISITES • Take ACC 115 or ACC 120

This course introduces microcomputer applications related to accounting systems. Topics include general ledger, accounts receivable, accounts payable, inventory, payroll, and correcting, adjusting, and closing entries. Upon completion, students should be able to use a computer accounting package to solve accounting problems.

Register for this class
Semester Total 6 4
Course
Number
Course
Title
contact
hours
Credit
hours
ACC-130 Business Income Taxes 4 3
ACC-130   Business Income Taxes PREREQUISITES and COREQUISITES • Take ACC 129

This course introduces the relevant laws governing business and fiduciary income taxes. Topics include tax law relating to business organizations, electronic research and methodologies, and the use of technology for the preparation of business tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax law, and complete various business tax forms.

Register for this class
ACC-220 Intermediate Accounting I 5 4
ACC-220   Intermediate Accounting I PREREQUISITES and COREQUISITES • Take ACC 120 and ACC 122

This course is a continuation of the study of accounting principles with in-depth coverage of theoretical concepts and financial statements. Topics include generally accepted accounting principles and extensive analysis of balance sheet components. Upon completion, students should be able to demonstrate competence in the conceptual framework underlying financial accounting, including the application of financial standards.

Register for this class
ACC-226 Advanced Managerial Accounting 3 3
ACC-226   Advanced Managerial Accounting PREREQUISITES and COREQUISITES • Take ACC 121

This course is designed to develop an appreciation for the uses of cost information in the administration and control of business organizations. Emphasis is placed on how accounting data can be interpreted and used by management in planning and controlling business activities. Upon completion, students should be able to analyze and interpret cost information and present this information in a form that is usable by management.

Register for this class
Choose one from the following:
ECO-251   Principles of Microeconomics PREREQUISITES and COREQUISITES • Take DMA 010, 020, 030, 040, 050 and DRE 098

This course introduces economic analysis of individual, business, and industry in the market economy. Topics include the price mechanism, supply and demand, optimizing economic behavior, costs and revenue, market structures, factor markets, income distribution, market failure, and government intervention. Upon completion, students should be able to identify and evaluate consumer and business alternatives in order to efficiently achieve economic objectives.

Register for this class
ECO-251 Principles of Microeconomics 3 3
ECO-252   Principles of Macroeconomics PREREQUISITES and COREQUISITES • DMA 010, 020, 030, 040, 050 and DRE 098

This course introduces economic analysis of aggregate employment, income, and prices. Topics include major schools of economic thought; aggregate supply and demand; economic measures, fluctuations, and growth; money and banking; stabilization techniques; and international trade. Upon completion, students should be able to evaluate national economic components, conditions, and alternatives for achieving socioeconomic goals.

Register for this class
ECO-252 Principles of Macroeconomics 3 3
Semester Total 15 13
Course
Number
Course
Title
contact
hours
Credit
hours
ACC-221 Intermediate Accounting II 5 4
ACC-221   Intermediate Accounting II PREREQUISITES and COREQUISITES • Take ACC 220

This course is a continuation of ACC 220. Emphasis is placed on special problems which may include leases, bonds, investments, ratio analyses, present value applications, accounting changes, and corrections. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.

Register for this class
ACC-227 Practices in Accounting 3 3
ACC-227   Practices in Accounting PREREQUISITES and COREQUISITES • Take ACC 220

This course provides an advanced in-depth study of selected topics in accounting using case studies and individual and group problem solving. Topics include cash flow, financial statement analysis, individual and group problem solving, practical approaches to dealing with clients, ethics, and critical thinking. Upon completion, students should be able to demonstrate competent analytical skills and effective communication of their analysis in written and/or oral presentations.

Register for this class
ACC-269 Auditing & Assurance Services 3 3
ACC-269   Auditing & Assurance Services PREREQUISITES and COREQUISITES • Take ACC 220

This course introduces selected topics pertaining to the objectives, theory and practices in engagements providing auditing and other assurance services. Topics include planning, conducting and reporting, with emphasis on the related professional ethics and standards. Upon completion, students should be able to demonstrate an understanding of the types of professional services, the related professional standards, and engagement methodology.

Register for this class
ENG-114 Professional Research & Reporting 3 3
ENG-114   Professional Research & Reporting PREREQUISITES and COREQUISITES • ENG 111

This course, the second in a series of two, is designed to teach professional communication skills. Emphasis is placed on research, listening, critical reading and thinking, analysis, interpretation, and design used in oral and written presentations. Upon completion, students should be able to work individually and collaboratively to produce well-designed business and professional written and oral presentations.

Register for this class
WBL-110 World of Work 1 1
WBL-110   World of Work PREREQUISITES and COREQUISITES • NONE

This course covers basic knowledge necessary for gaining and maintaining employment. Topics include job search skills, work ethic, meeting employer expectations, workplace safety, and human relations. Upon completion, students should be able to successfully make the transition from school to work.

Register for this class
Humanities/Fine Arts Elective 3 3
Semester Total 18 17
TOTAL CREDITS 63-64

print Accounting (Evening Option) • Semester by Semester

Course
Number
Course
Title
contact
hours
Credit
hours
ACC-120 Principles of Financial Accounting 5 4
ACC-120   Principles of Financial Accounting PREREQUISITES and COREQUISITES • Take DMA 010, 020, 030, and DRE 097

This course introduces business decision-making using accounting information systems. Emphasis is placed on analyzing, summarizing, reporting, and interpreting financial information. Upon completion, students should be able to prepare financial statements, understand the role of financial information in decision-making and address ethical considerations.

Register for this class
ENG-111 Writing and Inquiry 3 3
ENG-111   Writing and Inquiry PREREQUISITES and COREQUISITES • Take DRE-098

This course is designed to develop the ability to produce clear writing in a variety of genres and formats using a recursive process. Emphasis includes inquiry, analysis, effective use of rhetorical strategies, thesis development, audience awareness, and revision. Upon completion, students should be able to produce unified, coherent, well-developed essays using standard written English.

Register for this class
MAT-143 Quantitative Literacy 4 3
MAT-143   Quantitative Literacy PREREQUISITES and COREQUISITES • Take All: DMA-010, DMA-020, DMA-030, DMA-040, DMA-050, and DRE-098

This course is designed to engage students in complex and realistic situations involving the mathematical phenomena of quantity, change and relationship, and uncertainty through project- and activity-based assessment. Emphasis is placed on authentic contexts which will introduce the concepts of numeracy, proportional reasoning, dimensional analysis, rates of growth, personal finance, consumer statistics, practical probabilities, and mathematics for citizenship. Upon completion, students should be able to utilize quantitative information as consumers and to make personal, professional, and civic decisions by decoding, interpreting, using, and communicating quantitative information found in modern media and encountered in everyday life.

Register for this class
ACA-111 College Student Success 1 1
ACA-111   College Student Success PREREQUISITES and COREQUISITES • NONE

This course introduces the college's physical, academic, and social environment and promotes the personal development essential for success. Topics include campus facilities and resources; policies, procedures, and programs; study skills; and life management issues such as health, self-esteem, motivation, goal-setting, diversity, and communication. Upon completion, students should be able to function effectively within the college environment to meet their educational objectives.

Register for this class
Semester Total 13 11
Course
Number
Course
Title
contact
hours
Credit
hours
ACC-121 Principles of Managerial Accounting 5 4
ACC-121   Principles of Managerial Accounting PREREQUISITES and COREQUISITES • ACC 120

This course includes a greater emphasis on managerial and cost accounting skills. Emphasis is placed on managerial accounting concepts for external and internal analysis, reporting and decision-making. Upon completion, students should be able to analyze and interpret transactions relating to managerial concepts including product-costing systems.

Register for this class
Choose one from the following:
CIS-110   Introduction to Computers PREREQUISITES and COREQUISITES • NONE

This course introduces computer concepts, including fundamental functions and operations of the computer. Topics include identification of hardware components, basic computer operations, security issues, and use of software applications. Upon completion, students should be able to demonstrate an understanding of the role and function of computers and use the computer to solve problems.

Register for this class
CIS-110 Introduction to Computers 4 3
CIS-111   Basic PC Literacy PREREQUISITES and COREQUISITES • NONE

This course provides an overview of computer concepts. Emphasis is placed on the use of personal computers and software applications for personal and fundamental workplace use. Upon completion, students should be able to demonstrate basic personal computer skills.

Register for this class
CIS-111 Basic PC Literacy 3 2
Social/Behavioral Science Elective 3 3
Semester Total 11-12 9-10
Course
Number
Course
Title
contact
hours
Credit
hours
ACC-122 Principles of Financial Accounting II 3 3
ACC-122   Principles of Financial Accounting II PREREQUISITES and COREQUISITES • ACC 120

This course provides additional instruction in the financial accounting concepts and procedures introduced in ACC 120. Emphasis is placed on the analysis of specific balance sheet accounts, with in-depth instruction of the accounting principles applied to these accounts. Upon completion, students should be able to analyze data, prepare journal entries, and prepare reports in compliance with generally accepted accounting principles.

Register for this class
ACC-129 Individual Income Taxes 4 3
ACC-129   Individual Income Taxes PREREQUISITES and COREQUISITES • Take DRE 097, DMA 010, 020, 030

This course introduces the relevant laws governing individual income taxation. Topics include tax law, electronic research and methodologies, and the use of technology for preparation of individual income tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax law, and complete various individual tax forms.

Register for this class
Semester Total 7 6
Course
Number
Course
Title
contact
hours
Credit
hours
ACC-130 Business Income Taxes 4 3
ACC-130   Business Income Taxes PREREQUISITES and COREQUISITES • Take ACC 129

This course introduces the relevant laws governing business and fiduciary income taxes. Topics include tax law relating to business organizations, electronic research and methodologies, and the use of technology for the preparation of business tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax law, and complete various business tax forms.

Register for this class
ACC-220 Intermediate Accounting I 5 4
ACC-220   Intermediate Accounting I PREREQUISITES and COREQUISITES • Take ACC 120 and ACC 122

This course is a continuation of the study of accounting principles with in-depth coverage of theoretical concepts and financial statements. Topics include generally accepted accounting principles and extensive analysis of balance sheet components. Upon completion, students should be able to demonstrate competence in the conceptual framework underlying financial accounting, including the application of financial standards.

Register for this class
Semester Total 9 7
Course
Number
Course
Title
contact
hours
Credit
hours
ACC-221 Intermediate Accounting II 5 4
ACC-221   Intermediate Accounting II PREREQUISITES and COREQUISITES • Take ACC 220

This course is a continuation of ACC 220. Emphasis is placed on special problems which may include leases, bonds, investments, ratio analyses, present value applications, accounting changes, and corrections. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.

Register for this class
ACC-269 Auditing & Assurance Services 3 3
ACC-269   Auditing & Assurance Services PREREQUISITES and COREQUISITES • Take ACC 220

This course introduces selected topics pertaining to the objectives, theory and practices in engagements providing auditing and other assurance services. Topics include planning, conducting and reporting, with emphasis on the related professional ethics and standards. Upon completion, students should be able to demonstrate an understanding of the types of professional services, the related professional standards, and engagement methodology.

Register for this class
Semester Total 8 7
Course
Number
Course
Title
contact
hours
Credit
hours
ACC-140 Payroll Accounting 3 2
ACC-140   Payroll Accounting PREREQUISITES and COREQUISITES • Take ACC 115 or ACC 120

This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax forms, and journal and general ledger transactions. Emphasis is placed on computing wages; calculating social security, income, and unemployment taxes; preparing appropriate payroll tax forms; and journalizing/posting transactions. Upon completion, students should be able to analyze data, make appropriate computations, complete forms, and prepare accounting entries using appropriate technology.

Register for this class
ACC-150 Accounting Software Applications 3 2
ACC-150   Accounting Software Applications PREREQUISITES and COREQUISITES • Take ACC 115 or ACC 120

This course introduces microcomputer applications related to accounting systems. Topics include general ledger, accounts receivable, accounts payable, inventory, payroll, and correcting, adjusting, and closing entries. Upon completion, students should be able to use a computer accounting package to solve accounting problems.

Register for this class
Semester Total 6 4
Course
Number
Course
Title
contact
hours
Credit
hours
Major Elective - 2-3
ACC-226 Advanced Managerial Accounting 3 3
ACC-226   Advanced Managerial Accounting PREREQUISITES and COREQUISITES • Take ACC 121

This course is designed to develop an appreciation for the uses of cost information in the administration and control of business organizations. Emphasis is placed on how accounting data can be interpreted and used by management in planning and controlling business activities. Upon completion, students should be able to analyze and interpret cost information and present this information in a form that is usable by management.

Register for this class
Humanities/Fine Arts Elective 3 3
Semester Total 6 8-9
Course
Number
Course
Title
contact
hours
Credit
hours
ACC-227 Practices in Accounting 3 3
ACC-227   Practices in Accounting PREREQUISITES and COREQUISITES • Take ACC 220

This course provides an advanced in-depth study of selected topics in accounting using case studies and individual and group problem solving. Topics include cash flow, financial statement analysis, individual and group problem solving, practical approaches to dealing with clients, ethics, and critical thinking. Upon completion, students should be able to demonstrate competent analytical skills and effective communication of their analysis in written and/or oral presentations.

Register for this class
ECO-252 Principles of Macroeconomics 3 3
ECO-252   Principles of Macroeconomics PREREQUISITES and COREQUISITES • DMA 010, 020, 030, 040, 050 and DRE 098

This course introduces economic analysis of aggregate employment, income, and prices. Topics include major schools of economic thought; aggregate supply and demand; economic measures, fluctuations, and growth; money and banking; stabilization techniques; and international trade. Upon completion, students should be able to evaluate national economic components, conditions, and alternatives for achieving socioeconomic goals.

Register for this class
ENG-114 Professional Research & Reporting 3 3
ENG-114   Professional Research & Reporting PREREQUISITES and COREQUISITES • ENG 111

This course, the second in a series of two, is designed to teach professional communication skills. Emphasis is placed on research, listening, critical reading and thinking, analysis, interpretation, and design used in oral and written presentations. Upon completion, students should be able to work individually and collaboratively to produce well-designed business and professional written and oral presentations.

Register for this class
WBL-110 World of Work 1 1
WBL-110   World of Work PREREQUISITES and COREQUISITES • NONE

This course covers basic knowledge necessary for gaining and maintaining employment. Topics include job search skills, work ethic, meeting employer expectations, workplace safety, and human relations. Upon completion, students should be able to successfully make the transition from school to work.

Register for this class
Semester Total 10 10
TOTAL CREDITS 62-64

print Applied Accounting Diploma • Semester by Semester

(Evening/Distance Learning Option*)
*This program combines seated, hybrid, and online course options.
Course
Number
Course
Title
contact
hours
Credit
hours
ACC-120 Principles of Financial Accounting 5 4
ACC-120   Principles of Financial Accounting PREREQUISITES and COREQUISITES • Take DMA 010, 020, 030, and DRE 097

This course introduces business decision-making using accounting information systems. Emphasis is placed on analyzing, summarizing, reporting, and interpreting financial information. Upon completion, students should be able to prepare financial statements, understand the role of financial information in decision-making and address ethical considerations.

Register for this class
CIS-110 Introduction to Computers 4 3
CIS-110   Introduction to Computers PREREQUISITES and COREQUISITES • NONE

This course introduces computer concepts, including fundamental functions and operations of the computer. Topics include identification of hardware components, basic computer operations, security issues, and use of software applications. Upon completion, students should be able to demonstrate an understanding of the role and function of computers and use the computer to solve problems.

Register for this class
MAT-143 Quantitative Literacy 4 3
MAT-143   Quantitative Literacy PREREQUISITES and COREQUISITES • Take All: DMA-010, DMA-020, DMA-030, DMA-040, DMA-050, and DRE-098

This course is designed to engage students in complex and realistic situations involving the mathematical phenomena of quantity, change and relationship, and uncertainty through project- and activity-based assessment. Emphasis is placed on authentic contexts which will introduce the concepts of numeracy, proportional reasoning, dimensional analysis, rates of growth, personal finance, consumer statistics, practical probabilities, and mathematics for citizenship. Upon completion, students should be able to utilize quantitative information as consumers and to make personal, professional, and civic decisions by decoding, interpreting, using, and communicating quantitative information found in modern media and encountered in everyday life.

Register for this class
Semester Total 13 10
Course
Number
Course
Title
contact
hours
Credit
hours
ACC-121 Principles of Managerial Accounting 5 4
ACC-121   Principles of Managerial Accounting PREREQUISITES and COREQUISITES • ACC 120

This course includes a greater emphasis on managerial and cost accounting skills. Emphasis is placed on managerial accounting concepts for external and internal analysis, reporting and decision-making. Upon completion, students should be able to analyze and interpret transactions relating to managerial concepts including product-costing systems.

Register for this class
ACC-129 Individual Income Taxes 4 3
ACC-129   Individual Income Taxes PREREQUISITES and COREQUISITES • Take DRE 097, DMA 010, 020, 030

This course introduces the relevant laws governing individual income taxation. Topics include tax law, electronic research and methodologies, and the use of technology for preparation of individual income tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax law, and complete various individual tax forms.

Register for this class
ACC-180 Practices in Bookkeeping 3 3
ACC-180   Practices in Bookkeeping PREREQUISITES and COREQUISITES • Take ACC-120

This course provides advanced instruction in bookkeeping and record-keeping functions. Emphasis is placed on mastering adjusting entries, correction of errors, depreciation, payroll, and inventory. Upon completion, students should be able to conduct all key bookkeeping functions for small businesses.

Register for this class
Semester Total 12 10
Course
Number
Course
Title
contact
hours
Credit
hours
ACC-140 Payroll Accounting 3 2
ACC-140   Payroll Accounting PREREQUISITES and COREQUISITES • Take ACC 115 or ACC 120

This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax forms, and journal and general ledger transactions. Emphasis is placed on computing wages; calculating social security, income, and unemployment taxes; preparing appropriate payroll tax forms; and journalizing/posting transactions. Upon completion, students should be able to analyze data, make appropriate computations, complete forms, and prepare accounting entries using appropriate technology.

Register for this class
ACC-150 Accounting Software Applications 3 2
ACC-150   Accounting Software Applications PREREQUISITES and COREQUISITES • Take ACC 115 or ACC 120

This course introduces microcomputer applications related to accounting systems. Topics include general ledger, accounts receivable, accounts payable, inventory, payroll, and correcting, adjusting, and closing entries. Upon completion, students should be able to use a computer accounting package to solve accounting problems.

Register for this class
ENG-111 Writing and Inquiry 3 3
ENG-111   Writing and Inquiry PREREQUISITES and COREQUISITES • Take DRE-098

This course is designed to develop the ability to produce clear writing in a variety of genres and formats using a recursive process. Emphasis includes inquiry, analysis, effective use of rhetorical strategies, thesis development, audience awareness, and revision. Upon completion, students should be able to produce unified, coherent, well-developed essays using standard written English.

Register for this class
Semester Total 9 7
Course
Number
Course
Title
contact
hours
Credit
hours
ACC-152 Advanced Software Applications 3 2
ACC-152   Advanced Software Applications PREREQUISITES and COREQUISITES • Take ACC-150

This course provides continued exposure to commercial accounting software and the opportunity to refine skills developed in ACC 150. Emphasis is placed on advanced applications of software packages. Upon completion, students should be able to use commercial software to complete complex accounting tasks.

Register for this class
DBA-110 Database Concepts 5 3
DBA-110   Database Concepts PREREQUISITES and COREQUISITES • Take CIS 110, DRE 097 and DMA 010, 040

This course introduces database design and creation using a DBMS product. Emphasis is placed on data dictionaries, normalization, data integrity, data modeling, and creation of simple tables, queries, reports, and forms. Upon completion, students should be able to design and implement normalized database structures by creating simple database tables, queries, reports, and forms.

Register for this class
Semester Total 8 5
TOTAL CREDITS 32

printIncome Tax Accounting Certificate

Course and Hour Requirements
Course
Number
Course
TITLE
contact
hours
Credit
hours
ACC-120 Principles of Financial Accounting 5 4
ACC-120   Principles of Financial Accounting PREREQUISITES and COREQUISITES • Take DMA 010, 020, 030, and DRE 097

This course introduces business decision-making using accounting information systems. Emphasis is placed on analyzing, summarizing, reporting, and interpreting financial information. Upon completion, students should be able to prepare financial statements, understand the role of financial information in decision-making and address ethical considerations.

Register for this class
ACC-122 Principles of Financial Accounting II 3 3
ACC-122   Principles of Financial Accounting II PREREQUISITES and COREQUISITES • ACC 120

This course provides additional instruction in the financial accounting concepts and procedures introduced in ACC 120. Emphasis is placed on the analysis of specific balance sheet accounts, with in-depth instruction of the accounting principles applied to these accounts. Upon completion, students should be able to analyze data, prepare journal entries, and prepare reports in compliance with generally accepted accounting principles.

Register for this class
ACC-129 Individual Income Taxes 4 3
ACC-129   Individual Income Taxes PREREQUISITES and COREQUISITES • Take DRE 097, DMA 010, 020, 030

This course introduces the relevant laws governing individual income taxation. Topics include tax law, electronic research and methodologies, and the use of technology for preparation of individual income tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax law, and complete various individual tax forms.

Register for this class
ACC-130 Business Income Taxes 4 3
ACC-130   Business Income Taxes PREREQUISITES and COREQUISITES • Take ACC 129

This course introduces the relevant laws governing business and fiduciary income taxes. Topics include tax law relating to business organizations, electronic research and methodologies, and the use of technology for the preparation of business tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax law, and complete various business tax forms.

Register for this class
ACC-140 Payroll Accounting 3 2
ACC-140   Payroll Accounting PREREQUISITES and COREQUISITES • Take ACC 115 or ACC 120

This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax forms, and journal and general ledger transactions. Emphasis is placed on computing wages; calculating social security, income, and unemployment taxes; preparing appropriate payroll tax forms; and journalizing/posting transactions. Upon completion, students should be able to analyze data, make appropriate computations, complete forms, and prepare accounting entries using appropriate technology.

Register for this class
Semester Total 19 15

printAccounting Certificate

Course and Hour Requirements
Course
Number
Course
TITLE
contact
hours
Credit
hours
ACC-120 Principles of Financial Accounting 5 4
ACC-120   Principles of Financial Accounting PREREQUISITES and COREQUISITES • Take DMA 010, 020, 030, and DRE 097

This course introduces business decision-making using accounting information systems. Emphasis is placed on analyzing, summarizing, reporting, and interpreting financial information. Upon completion, students should be able to prepare financial statements, understand the role of financial information in decision-making and address ethical considerations.

Register for this class
ACC-121 Principles of Managerial Accounting 5 4
ACC-121   Principles of Managerial Accounting PREREQUISITES and COREQUISITES • ACC 120

This course includes a greater emphasis on managerial and cost accounting skills. Emphasis is placed on managerial accounting concepts for external and internal analysis, reporting and decision-making. Upon completion, students should be able to analyze and interpret transactions relating to managerial concepts including product-costing systems.

Register for this class
ACC-122 Principles of Financial Accounting II 3 3
ACC-122   Principles of Financial Accounting II PREREQUISITES and COREQUISITES • ACC 120

This course provides additional instruction in the financial accounting concepts and procedures introduced in ACC 120. Emphasis is placed on the analysis of specific balance sheet accounts, with in-depth instruction of the accounting principles applied to these accounts. Upon completion, students should be able to analyze data, prepare journal entries, and prepare reports in compliance with generally accepted accounting principles.

Register for this class
CIS-110 Introduction to Computers 4 3
CIS-110   Introduction to Computers PREREQUISITES and COREQUISITES • NONE

This course introduces computer concepts, including fundamental functions and operations of the computer. Topics include identification of hardware components, basic computer operations, security issues, and use of software applications. Upon completion, students should be able to demonstrate an understanding of the role and function of computers and use the computer to solve problems.

Register for this class
Semester Total 17 14

printAccounting Software Applications Certificate

Course and Hour Requirements
Course
Number
Course
TITLE
contact
hours
Credit
hours
ACC-120 Principles of Financial Accounting 5 4
ACC-120   Principles of Financial Accounting PREREQUISITES and COREQUISITES • Take DMA 010, 020, 030, and DRE 097

This course introduces business decision-making using accounting information systems. Emphasis is placed on analyzing, summarizing, reporting, and interpreting financial information. Upon completion, students should be able to prepare financial statements, understand the role of financial information in decision-making and address ethical considerations.

Register for this class
ACC-150 Accounting Software Applications 3 2
ACC-150   Accounting Software Applications PREREQUISITES and COREQUISITES • Take ACC 115 or ACC 120

This course introduces microcomputer applications related to accounting systems. Topics include general ledger, accounts receivable, accounts payable, inventory, payroll, and correcting, adjusting, and closing entries. Upon completion, students should be able to use a computer accounting package to solve accounting problems.

Register for this class
ACC-152 Advanced Software Applications 3 2
ACC-152   Advanced Software Applications PREREQUISITES and COREQUISITES • Take ACC-150

This course provides continued exposure to commercial accounting software and the opportunity to refine skills developed in ACC 150. Emphasis is placed on advanced applications of software packages. Upon completion, students should be able to use commercial software to complete complex accounting tasks.

Register for this class
CIS-110 Introduction to Computers 4 3
CIS-110   Introduction to Computers PREREQUISITES and COREQUISITES • NONE

This course introduces computer concepts, including fundamental functions and operations of the computer. Topics include identification of hardware components, basic computer operations, security issues, and use of software applications. Upon completion, students should be able to demonstrate an understanding of the role and function of computers and use the computer to solve problems.

Register for this class
CTS-130 Spreadsheet 4 3
CTS-130   Spreadsheet PREREQUISITES and COREQUISITES • NONE

This course introduces basic spreadsheet design and development. Topics include writing formulas, using functions, enhancing spreadsheets, creating charts, and printing. Upon completion, students should be able to design and print basic spreadsheets and charts.

Register for this class
Semester Total 19 14

College Student Success

Term ID Methods Faculty Times Places
2018SU ACA-111-01E CLASS
Isbell, Monica
Online Object] at -

DSED ONLNE

2018SU ACA-111-02E CLASS
Isbell, Monica
Online Object] at -

DSED ONLNE

2018SU ACA-111-99 CLASS
Holmes, Cristy
[object at -

Object] at -

OFFC OFFC1

Principles of Financial Accounting

Term ID Methods Faculty Times Places
2018SU ACC-120-01E CLASS
LAB
Fowler, Brenda
Online Online DSED ONLNE

DSED ONLNE

Principles of Financial Accounting II

Term ID Methods Faculty Times Places
2018SU ACC-122-01W CLASS
Blackburn, Jeannette
T,TH at 6:00 PM - 9:00 PM

A A350

Individual Income Taxes

Term ID Methods Faculty Times Places
2018SU ACC-129-01E CLASS
LAB
Stevens, Cynthia
Online Online DSED ONLNE

DSED ONLNE

Payroll Accounting

Term ID Methods Faculty Times Places
2018SU ACC-140-01H CLASS
LAB
Hall, Elmer
Online T,TH at 10:10 AM - 12:10 PM

DSED ONLNE

A A349

2018SU ACC-140-02E CLASS
LAB
Hall, Elmer
Online Online DSED ONLNE

DSED ONLNE

Accounting Software Applications

Term ID Methods Faculty Times Places
2018SU ACC-150-01W CLASS
LAB
Stevens, Cynthia
M,W at 9:05 AM - 10:05 AM

M,W at 10:05 AM - 12:05 PM

A A349

A A349

2018SU ACC-150-02E CLASS
LAB
Stevens, Cynthia
Online Online DSED ONLNE

DSED ONLNE

Introduction to Computers

Term ID Methods Faculty Times Places
2018SU CIS-110-01E CLASS
LAB
Gaines, Laura
Online Online DSED ONLNE

DSED ONLNE

2018SU CIS-110-02E CLASS
LAB
Gaines, Laura
Online Online DSED ONLNE

DSED ONLNE

2018SU CIS-110-03E CLASS
LAB
McCusker, Debra
Online Online DSED ONLNE

DSED ONLNE

2018SU CIS-110-04H CLASS
LAB
McCusker, Debra
M,W at 8:00 AM - 10:00 AM

Online
A A320

DSED ONLNE

2018SU CIS-110-05H CLASS
LAB
Farrer, Larry
M,W at 10:10 AM - 12:10 PM

Online
A A320

DSED ONLNE

2018SU CIS-110-06H CLASS
LAB
McCusker, Debra
T,TH at 10:10 AM - 12:10 PM

Online
A A320

DSED ONLNE

2018SU CIS-110-07H CLASS
LAB
Farrer, Larry
T,TH at 12:20 PM - 2:20 PM

Online
A A320

DSED ONLNE

Basic PC Literacy

Term ID Methods Faculty Times Places
2018SU CIS-111-01H CLASS
LAB
Vance, Lakeisha
M,W at 12:20 PM - 1:15 PM

M,W at 1:25 PM - 2:20 PM

Online
A A301

A A301

DSED ONLNE

Principles of Macroeconomics

Term ID Methods Faculty Times Places
2018SU ECO-252-01E CLASS
Olson, Stephen
Online Object] at -

DSED ONLNE

Writing and Inquiry

Term ID Methods Faculty Times Places
2018SP ENG-111-61Y CLASS
Doi, Courtney
T,TH at 12:20 PM - 1:15 PM

OFFC OFFC1

2018SU ENG-111-01W CLASS
Anders, Marian
M,W,F at 8:00 AM - 10:00 AM

B B310

2018SU ENG-111-02W CLASS
Smith, Michael
T,TH at 9:00 AM - 12:00 PM

B B310

2018SU ENG-111-03W CLASS
Anders, Marian
M at 10:10 AM - 12:10 PM

W,F at 10:10 AM - 12:10 PM

B B310

B B200

2018SU ENG-111-04W CLASS
Bostic, Inez
M,W at 12:40 PM - 3:40 PM

B B310

2018SU ENG-111-05W CLASS
Drago, Thomas
M,W at 6:00 PM - 9:00 PM

B B310

2018SU ENG-111-06E CLASS
Marano, Alexandra
Online Object] at -

DSED ONLNE

2018SU ENG-111-07E CLASS
Marano, Alexandra
Online Object] at -

DSED ONLNE

2018SU ENG-111-08E CLASS
Anders, Marian
Online Object] at -

DSED ONLNE

2018SU ENG-111-A10H CLASS
Yount, Glenda
M,W,F at 10:10 AM - 12:10 PM

Online
MAIN 00201

DSED ONLNE

Professional Research & Reporting

Term ID Methods Faculty Times Places
2018SU ENG-114-01E CLASS
Helms, Anne
Online Object] at -

DSED ONLNE

Quantitative Literacy

Term ID Methods Faculty Times Places
2018SU MAT-143-01E CLASS
LAB
Casper, Jennifer
Online Online DSED ONLNE

DSED ONLNE

World of Work

Term ID Methods Faculty Times Places
2018SU WBL-110-BA01E CLASS
Hawkins, Otha
Online Object] at -

DSED ONLNE

2018SU WBL-110-DF01 CLASS
Adkins, James
W at 6:30 PM - 8:30 PM

A A218

Graduates should qualify for entry-level accounting positions in many types of organizations including accounting firms, small businesses, manufacturing firms, banks, hospitals, school systems, and governmental agencies. With work experience and additional education, an individual may advance in the accounting profession.

Accounting Faculty

Name Email Phone
Blackburn, Jeannette Email Jeannette Blackburn 336-506-4212
Hall, Elmer Email Elmer Hall 336-506-4326
Holton, Grace Email Grace Holton 336-506-4212
Stevens, Cynthia Email Cynthia Stevens 336-506-4214
Covington, Joseph Email Joseph Covington email only
Fowler, Brenda Email Brenda Fowler email only