|Course Title||Course Number||Semester Taken||Credits||Prerequisites|
|Principles of Accounting I||ACC101||3||ESL098 or RDG095 or placement|
|Principles of Accounting II||ACC102||3||ACC101|
|Accounting Information Systems||ACC105||3||ACC101; ENG095 and ESL098 or RDG095 or placement|
|Intermediate Accounting I||ACC201||3||ACC102|
|Applications/Concepts or Introduction to MS Office||CIT110 or CIT133||3||ESL098 or RDG095 or placement|
|Decision Support Using MS Excel||CIT234||3||CIT110 or CIT113 or CIT120|
|Statistics I||MAT181||3||MAT097 or MAT098 or placement|
|CONCENTRATION ELECTIVES (CHOOSE 2)|
|Intermediate Accounting II||ACC202||3||ACC201|
|Personal Income Tax||ACC203||3||ACC102|
|Database Design with MS Access||CIT128||3||CIT110 or CIT113 or CIT120 or Chair approval|
Due to the prerequisite requirements, it is not possible to complete this certificate program in one year. The program is intended to be followed on a part-time basis over two years.
This program prepares students for entry-level training positions in firms where accounting departments may be specialized or all-inclusive (examples: accounts payable, accounts receivable, or inventory control). In addition, the program certifies those who are currently performing bookkeeper functions at their present employment. The certification enhances students’ opportunities for growth. The program prepares graduates with skills directly transferable to the workplace through a combination of technical accounting training and financial accounting. The certificate program prepares students who feel that a degree program is not an appropriate choice.
This program qualifies graduates for entry-level accounting, billing, or advanced bookkeeping positions. Students may also transfer many of these courses into the following degrees: Associate in Science Degree: Business Administration Accounting option or Business Administration Management option.
Upon Completion of this Concentration Graduates will be able to:
- Describe and demonstrate an understanding of cash vs. accrual accounting.
- Compare and contrast different concepts of depreciation of property, plant and equipment assets.
- Explain in detail the nature of receivables, payables and inventory.
- Analyze and evaluate revenues, expenses cash flows, and behavior of cost.
- Assess and analyze integrated accounting systems, setup, and applications.
- Use spreadsheet models addressing a range of practical and business applications.
- Record transactions and input data from initial investment in the business cycle, ending entries that are necessary to ready the books for period-ending financial statements.
- Prepare and evaluate financial statements and process and maintain computerized records, accounts, and information.