Accounting Degree

Program Overview

The Accounting Associate Degree program is a sequence of courses that prepares students for a variety of careers in accounting in today’s technology-driven workplaces. Learning opportunities develop academic, technical, and professional knowledge and skills required for job acquisition, retention, and advancement. Program graduates receive an Associate of Applied Science Degree in Accounting.

Entrance Requirements

Education: A high school diploma or its equivalent is required for admission. Age: 16 years or older Placement: Achievement of appropriate scores on the college’s placement test or submission of acceptable SAT or ACT scores. Provisional Admission accepted.

Course Overview

Course	Credit Hours
GENERAL CORE COURSES
Language Arts
ENGL 1101 Composition and Rhetoric Explores the analysis of literature and articles about issues in the humanities and in society. Students practice various modes of writing, ranging from exposition to argumentation and persuasion. The course includes a review of standard grammatical and stylistic usage in proofreading and editing. An introduction to library resources lays the foundation for research. Topics include writing analysis and practice, revision, and research. Students write a research paper using library resources and using a formatting and documentation style appropriate to the purpose and audience. Required textbooks and materials: Nexus: A Rhetorical Reader for Writers, ISBN 978-0-205-82987-3, $69.36 2571	3
Humanities (choose ONE class)
ARTS 1101 Art Appreciation Explores the visual arts and the relationship to human needs and aspirations. Students investigate the value of art, themes in art, the elements and principles of composition, and the materials and processes used for artistic expression. Well- known works of visual art are explored. The course encourages student interest in the visual arts beyond the classroom.4318	3
ENGL 2130 American Literature Emphasizes American literature as a reflection of culture and ideas. A survey of important works in American literature. Includes a variety of literary genres: short stories, poetry, drama, nonfiction, and novels. Topics include literature and culture, essential themes and ideas, literature and history, and research skills. Required textbooks and materials: The Norton Anthology, ISBN 978-0-393-93057-3, $78.88 2574	3
MUSC 1101 Music Appreciation Explores the formal elements of musical composition, musical form and style, and the relationship of music to historical periods. The course includes listening and analysis of well-known works of music. This course encourages student interest in musical arts beyond the classroom. 4377	3
Math
MATH 1111 College Algebra Emphasizes techniques of problem solving using algebraic concepts.Topics include fundamental concepts of algebra, equations and inequalities, functions and graphs, and systems of equations; optional topics include sequences, series, and probability or analytic geometry. Required textbooks and materials: Algebra for College Students, ISBN 978-0073384344, $162.60 RECOMMENDED: TI-30XIIS calculator, $15 2640	3
OR
MATH 1103 Quantitative Skills and Reasoning This course focuses on quantitative skills and reasoning in the context of experiences that students will be likely to encounter. The course emphasizes processing information in context from a variety of representations, understanding of both the information and the processing, and understanding which conclusions can be reasonably determined. Students will use appropriate technology to enhance mathematical thinking and understanding. Topics covered in this course include: sets and set operations, logic, basic probability, data analysis, linear models, quadratic models, exponential and logarithmic models, geometry, and financial management.16366	3
Social Sciences (choose ONE class)
POLS 1101 American Government Emphasizes study of government and politics in the United States. The focus of the course will provide an overview of the Constitutional foundations of the American political processes with a focus on government institutions and political procedures. The course will examine the constitutional framework, federalism, civil liberties and civil rights, public opinion, the media, interest groups, political parties, and the election process along with the three branches of government. In addition, this course will examine the processes of Georgia state government. Topics include: foundations of government, political behavior, and governing institutions.12370	3
PSYC 1101 Introductory Psychology Introduces the major fields of contemporary psychology. Emphasis is on fundamental principles of psychology as a science. Topics include research design, the organization and operation of the nervous system, sensation and perception, learning and memory, motivation and emotion, thinking and intelligence, lifespan development, personality, psychopathology and interventions, stress and health, and social psychology. Required textbooks and materials: Psychology: Concepts and Connections, ISBN 978-1111344856, $99.90 2708	3
SOCI 1101 Introduction to Sociology Explores the sociological analysis of society, its culture, and structure. Sociology is presented as a science with emphasis placed on its methodology and theoretical foundations. Topics include basic sociological concepts, socialization, social interaction and culture, social groups and institutions, deviance and social control, social stratification, social change, and marriage and family. Required textbooks and materials: Course pack assigned by instructor./li> 2726	3
Select one course from the following list—it may not be a course used to fulfill one of the requirements above.
ARTS 1101 Art Appreciation Explores the visual arts and the relationship to human needs and aspirations. Students investigate the value of art, themes in art, the elements and principles of composition, and the materials and processes used for artistic expression. Well- known works of visual art are explored. The course encourages student interest in the visual arts beyond the classroom.4318	3
ECON 1101 Principles of Economics Provides a description and analysis of economic operations in contemporary society. Emphasis is placed on developing an understanding of economic concepts and policies as they apply to everyday life. Topics include: basic economic principles; economic forces and indicators; capital and labor; price, competition, and monopoly; money and banking; government expenditures, federal and local; fluctuations in production, employment, and income; and United States economy in perspective.12372	3
ENGL 1102 Literature and Composition Emphasizes the student*s ability to read literature analytically and meaningfully and to communicate clearly.Students analyze the form and content of literature in historical and philosophical contexts. Topics include reading and analysis of fiction, poetry, and drama; research; and writing about literature. Required textbooks and materials: Literature and the Writing Process, ISBN 978-0-205-74505-0, $97.92 2572	3
ENGL 2130 American Literature Emphasizes American literature as a reflection of culture and ideas. A survey of important works in American literature. Includes a variety of literary genres: short stories, poetry, drama, nonfiction, and novels. Topics include literature and culture, essential themes and ideas, literature and history, and research skills. Required textbooks and materials: The Norton Anthology, ISBN 978-0-393-93057-3, $78.88 2574	3
HIST 2112 US History II Emphasizes the study of the social, cultural, and political history of the United States from 1865 to the beginning of the twenty-first century and will equip the student to better understand the problems and challenges of the contemporary world in relation to events and trends in modern American history. The course also provides an overview of the history of Georgia and the development of its constitution. Topics include: the Reconstruction Period; the great West, the new South, and the rise of the debtor; the Gilded Age; the progressive movement; the emergence of the U. S. in world affairs; the Roaring Twenties; the Great Depression; World War I; World War II; the Cold War and the 1950's; the Civil Rights Movement; the 1960's and 1970's; and America since 1980.12374	3
MATH 1112 College Trigonometry Emphasizes techniques of problem solving using trigonometric concepts.Topics include trigonometric functions, properties of trigonometric functions, vectors and triangles, inverse of trigonometric functions and graphing of trigonometric functions, logarithmic and exponential functions, and complex numbers. Required textbooks and materials: Trigonometry, ISBN 13-9780321671776, $130 RECOMMENDED: TI-30XIIS calculator, $15 2641	3
MUSC 1101 Music Appreciation Explores the formal elements of musical composition, musical form and style, and the relationship of music to historical periods. The course includes listening and analysis of well-known works of music. This course encourages student interest in musical arts beyond the classroom. 4377	3
PHSC 1111 Physical Science Introduces the fundamentals of classical physics, the solar system, and universe from a descriptive viewpoint. Topics include: mechanics, temperature and heat, waves, electricity and magnetism, and astronomy. Laboratory exercises supplement class work. Computer use is an integral part of class and laboratory assignments.12376	3
POLS 1101 American Government Emphasizes study of government and politics in the United States. The focus of the course will provide an overview of the Constitutional foundations of the American political processes with a focus on government institutions and political procedures. The course will examine the constitutional framework, federalism, civil liberties and civil rights, public opinion, the media, interest groups, political parties, and the election process along with the three branches of government. In addition, this course will examine the processes of Georgia state government. Topics include: foundations of government, political behavior, and governing institutions.12370	3
PSYC 1101 Introductory Psychology Introduces the major fields of contemporary psychology. Emphasis is on fundamental principles of psychology as a science. Topics include research design, the organization and operation of the nervous system, sensation and perception, learning and memory, motivation and emotion, thinking and intelligence, lifespan development, personality, psychopathology and interventions, stress and health, and social psychology. Required textbooks and materials: Psychology: Concepts and Connections, ISBN 978-1111344856, $99.90 2708	3
SOCI 1101 Introduction to Sociology Explores the sociological analysis of society, its culture, and structure. Sociology is presented as a science with emphasis placed on its methodology and theoretical foundations. Topics include basic sociological concepts, socialization, social interaction and culture, social groups and institutions, deviance and social control, social stratification, social change, and marriage and family. Required textbooks and materials: Course pack assigned by instructor./li> 2726	3
OCCUPATIONAL COURSES
ACCT 1100 Financial Accounting I Introduces the basic financial accounting concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts, the accounting cycle for a personal service business, the accounting cycle for a merchandising business, inventory, cash control and receivables. Laboratory work demonstrates theory presented in class. Required textbooks and materials: College Accounting textbook, ISBN 978-0-76383-496-8, $126.95 College Accounting working papers, ISBN 978-0-76383-491-3, $54 2219	4
BUSN 1440 Document Production Reinforces the touch system of keyboarding placing emphasis on correct techniques with adequate speed and accuracy and producing properly formatted business documents. Topics include: reinforcing correct keyboarding technique, building speed and accuracy, formatting business documents, language arts, proofreading, and work area management. Required textbooks and materials: Keyboarding and Word Processing, ISBN 978-0763874254, $165.75 2352	4
ACCT 1105 Financial Accounting II Prerequisites: ACCT 1100 Introduces the intermediate financial accounting concepts that provide the student with the necessary skills to maintain a set of books for a partnership and corporation. Topics include: Fixed and Intangible Assets, Current and Long-Term Liabilities (Notes Payable), Payroll, Accounting for a Partnership, Accounting for a Corporation, Statement of Cash Flows, and Financial Statement Analysis, Laboratory work demonstrates theory presented in class. Required textbooks and materials: College Accounting textbook, ISBN 978-0-76383-496-8, $126.95 College Accounting working papers, ISBN 978-0-76383-491-3, $54 2220	4
ACCT 2000 Managerial Accounting Emphasizes the interpretation of data by management in planning and controlling business activities. Topics include Managerial Accounting Concepts, Manufacturing Accounting using a Job Order Cost System, Manufacturing Accounting using a Process Cost System, Cost Behavior and Cost-Volume-Profit, Budgeting and Standard Cost Accounting, Flexible Budgets, Standard Costs and Variances, and Capital Investment Analysis and Budgeting. Laboratory work demonstrates theory presented in class. Required textbooks and materials: Integrated Accounting, 7th ed., ISBN 978-0-538-74797-4, $250.95 Microsoft Office 365 Excel 2016, ISBN 978-1-305-87072-7, $155.25 Microsoft Office 365 Access 2016, ISBN 978-1-305-87063-5, $216.95 Using Calculators for Business Problems, ISBN 978-1-56118-577-9, $69.90 2221	3
ACCT 1115 Computerized Accounting Emphasizes operation of computerized accounting systems from manual input forms. Topics include: company creation (service and merchandising), chart of accounts, customers transactions, vendors transactions, banking activities, merchandise inventory, employees and payroll, and financial reports. Laboratory work includes theoretical and technical application. Required textbooks and materials: Computerized Accounting with Quickbooks, ISBN 978-0-76387-794-1, $85.95 2222	3
ACCT 1120 Spreadsheet Applications This course covers the knowledge and skills to use spreadsheet software through course demonstrations, laboratory exercises and projects. Topics and assignments will include: spreadsheet concepts, creating and manipulating data, formatting data and content, creating and modifying formulas, presenting data visually and collaborating and securing data. Required textbooks and materials: Microsoft Office 365 Excel 2016, ISBN 978-1-305-87072-7, $155.25 2223	4
ACCT 1125 Individual Tax Accounting Provides instruction for the preparation of individual federal income tax returns. Topics include: taxable income, income adjustments, schedules, standard deductions, itemized deductions, exemptions, tax credits, and tax calculations. Required textbooks and materials: Income Tax Fundamentals, ISBN 978-1-305-87273-8, $259.95 2224	3
ACCT 1130 Payroll Accounting Provides an understanding of the laws that affect a company*s payroll structure and practical application skills in maintaining payroll records. Topics include:payroll tax laws, payroll tax forms, payroll and personnel records, computing wages and salaries, taxes affecting employees and employers, and analyzing and journalizing payroll transactions. Required textbooks and materials: Payroll Accounting, ISBN 978-1-305-67512-4, $259.95 2225	3
XXXX xxxx Accounting Electives 10408	9
XXXX xxxx Specific Occupational Guided Electives 10410	9
Basic Computer Class (choose ONE)
COMP 1000 Introduction to Computer Literacy Introduces the fundamental concepts, terminology, and operations necessary to use computers. Emphasis is placed on basic functions and familiarity with computer use. Topics include an introduction to computer terminology, the Windows environment, Internet and email, word processing software, spreadsheet software, database software, and presentation software. Required textbooks and materials: Guidelines for Microsoft Office, ISBN 978-0763867485, $128.72 2403	3
COLL 1060 Introduction to College and Computers 12428	3
ACCOUNTING ELECTIVE COURSES
BUSN 1210 Electronic Calculators Develops skill in the use of electronic calculators to interpret, solve, and record results of various types of problems involving the four arithmetic processes. Topics include: machine parts and features, touch system techniques, and arithmetic applications. Required textbooks and materials: Using Calculators, ISBN 1561185779, $47.23 2345	2
ACCT 2100 Accounting Internship I Introduces the application and reinforcement of accounting and employability principles in an actual job setting. Acquaints the student with realistic work situations and provides insights into accounting applications on the job. Topics include appropriate work habits, acceptable job performance, application of accounting knowledge and skills, interpersonal relations, and development of productivity. The half-time accounting internship is implemented through the use of written individualized training plans, written performance evaluation, and weekly documentation or seminars and/or other projects as required by the instructor.2226	4
ACCT 2105 Accounting Internship II Introduces the application and reinforcement of accounting and employability principles in an actual job setting. Acquaints the student with realistic work situations and provides insights into accounting applications on the job. Topics include: appropriate work habits, acceptable job performance, application of accounting knowledge and skills, interpersonal relations, and development of productivity. The full-time accounting internship is implemented through the use of written individualized training plans, written performance evaluation, and weekly documentation or seminars and/or other projects as required by the instructor.2227	8
ACCT 2110 Accounting Simulation Students assume the role of a business owner where he/she can directly experience the impact and importance of accounting in a business. At the end of the simulation course, the student will have completed the entire accounting cycle for a service business, merchandising business and a corporation using an Accounting Information System software (different from software used in ACCT 1115-Computerized Accounting). Emphasis placed on providing students with real-world opportunities for the application and demonstration of accounting skills by using Simulation Projects will enable them to build a foundation for understanding and interpreting financial statements.Topics include company creation, chart of accounts, customers transactions, vendors transactions, banking activities, merchandise inventory, employees and payroll, financial statements, preparation of payroll tax forms and preparation of income tax forms. Laboratory work includes theoretical and technical application. Required textbooks and materials: Course pack assigned by instructor./li> 2228	3
ACCT 2115 Bookkeeper Cert Review Reviews the topics of adjusting entries, correction of accounting errors, payroll, depreciation, inventory, internal controls and fraud prevention.Prepares the students to take certification testing. Required textbooks and materials: Course pack assigned by instructor./li> 2229	3
ACCT 2120 Business Tax Accounting Provides instruction for preparation of both state and federal partnership, corporation and other business tax returns. Topics include: organization form, overview of taxation of partnership, special partnership issues, corporate tax elections, adjustments to income and expenses, tax elections, forms and schedules, tax credits, reconciliation of book and tax income, tax depreciation methods, and tax calculations. Required textbooks and materials: Course pack assigned by instructor./li> 2230	3
ACCT 2125 Capstone Review Acct Principles Guides the student in dealing with ethics, internal control, fraud and financial statement analysis in the accounting environment which will require students to confront and resolve accounting problems by integrating and applying skills and techniques acquired from previous courses. Will prepare students in developing a personal code of ethics by exploring ethical dilemmas and pressures they will face as accountants. Will help the student understand financial statement analysis and the relation to fraud, and fraud detection. Will prepare the student for the ACAT Comprehensive Examination for Accreditation in Accountancy. Required textbooks and materials: Course pack assigned by instructor./li> 2231	3
ACCT 2130 Integrated Acct Management Syst Emphasizes use of database management packages, electronic spreadsheet packages, and accounting software packages for accounting/financial applications with more advanced systems. Topics include: creation and management of database applications, creation and management of spreadsheet applications, and creation and management of accounting integrated software systems. Required textbooks and materials: Course pack assigned by instructor./li> 2232	3
ACCT 2140 Legal Environment of Business Introduces law and its relationship to business. Topics include: legal ethics, legal processes, business contracts, business torts and crimes, real and personal property, agency and employment, risk-bearing devices, and Uniform Commercial Code. Required textbooks and materials: Course pack assigned by instructor./li> 2233	3
ACCT 2145 Personal Finance Introduces practical applications of concepts and techniques used to manage personal finance. Topics include: cash management, time value of money, credit, major purchasing decisions, insurance, investments, retirement, and estate planning. Required textbooks and materials: Course pack assigned by instructor./li> 2234	3
Specific Occupational Guided Electives may be other related courses from Business Technology, Computer Information Systems, Marketing Management, and other course/classes approved by the advisor.
*64 minimum semester hour credits required for graduation