Accounting Certificate of Achievement
Accounting is one of the most rapidly expanding fields in today’s economy. Since it is service oriented, it involves working with people almost as much as with financial records. Accountants not only collect and report financial data, but they also serve as the link between the data and the people who use it.
The Accounting Certificate of Achievement is designed for individuals with an associate degree or higher who have satisfied basic skills, general education and mathematics requirements. Permission of the department chairperson may also be required. Potential careers include:
- Bookkeeping
- Accounting
- Financial Analyst
- Tax Preparer
- Brokerage Clerk
- Payroll
Short Title : Financial Accounting
Course Code : ACC-101
Department Description : Business and Computer Science
Course Description :
Covers the accounting cycle from the recording and analyzing procedures through the summarizing procedures and preparation of general purpose, financial statements; the introduction of accounting for corporations with emphasis on the capital structure of the corporation.
Prerequisites :
Proficiency in Elementary Algebra.
- Credit : 4
Short Title : Managerial Accounting
Course Code : ACC-102
Department Description : Business and Computer Science
Course Description :
Covers the statement of cash flows; financial statement analysis, the nature of Managerial Accounting, job order cost systems, process cost systems, cost allocation and activity-based costing; analyses for managerial decision making; budgeting, standard cost systems, accounting for decentralized operations and transfer pricing.
Prerequisites :
ACC-101 with a grade of 'C' or higher.
- Credit : 4
- Lecture Hours : 4
Short Title : Cost Accounting
Course Code : ACC-202
Department Description : Business and Computer Science
Course Description :
Instruction in the principles of cost accounting and the keeping of cost records. Job order, process, standard cost systems and a survey of other costing techniques and applications.
Prerequisites :
- Credit : 4
- Lecture Hours : 4
Short Title : Intermediate Accounting I
Course Code : ACC-211
Department Description : Business and Computer Science
Course Description :
A review of the accounting cycle for a manufacturing and for a merchandise operation. Emphasizes the capital structure of the corporation and the theory and concepts underlying accounts such as cash, receivables, inventories and investments.
Prerequisites :
- Credit : 4
- Lecture Hours : 4
Short Title : Intermediate Accounting II
Course Code : ACC-212
Department Description : Business and Computer Science
Course Description :
A continuation of ACC 211. Concludes the theoretical study of the major accounts on the financial statements. Emphasizes the analytical process relevant to comparative analysis, application of funds, income tax allocation and price-level impact on financial statements.
Prerequisites :
- Credit : 4
- Lecture Hours : 4
Program Outcomes
Graduates of the Program will be able to:
- Possess a strong foundational knowledge of accounting principles, with the ability to analyze financial transactions, prepare and post journal entries and construct a complete set of financial statements. Apply foundational knowledge of accounting principles to prepare management reports, projections, and budget analysis.
- Create written and computer-generated reports and documents using correct terminology and references to current accounting pronouncements.
- Demonstrate ethical/professional responsibility in the analysis and reporting of business financial data.
