The Accounting Assistant certificate program is designed to provide the student an expanded knowledge of basic accounting and business principles while emphasizing communication and computer skills.
The Accounting Assistant program prepares the student for entry-level employment as an accounting assistant and provides for the upgrading of skills of individuals already employed.
||Basic Tax Planning
ACC 115. Basic Tax Planning (3). Techniques of federal individual, partnership and corporation income tax preparation. Emphasis on tax return preparation, with review of individual income tax law and applications of that law to tax return forms. Three lecture.
1. The individual income tax return
2. Gross income and exclusions
3. Adjustments to income and employee expenses
4. Itemized deductions
5. Credits and special taxes
6. Self-employment income
7. Accounting periods, methods and depreciation
8. Capital gains and losses
9. Withholding, estimated payments, and payroll taxes
10. Partnership taxation
11. Corporate taxation
12. Tax planning
1. Identify and discuss basic individual income tax law and individual income tax planning issues.
2. Complete Federal individual income tax returns of moderate complexity.
3. Compute withholding and complete simple employment tax forms.
4. Complete simple federal partnership tax returns and related schedules.
5. Complete simple federal corporate tax returns and related schedules.
ACC 121. Introductory Accounting (3). General ledger bookkeeping and preparing financial statements. Three lecture.
1. Analyzing and recording transactions: general journal and general ledger
2. Trial balance and adjusting entries
3. Financial statements
4. Closing entries and post-closing trial balance
5. The accounting cycle for a merchandising concern – periodic inventory method
6. Cash accounting and banking procedures
7. Sales and cash receipts
8. Purchases and cash payments
9. Ethics in accounting
1. Use generally accepted accounting principles to perform general ledger bookkeeping for a service business. (1, 2, 4, 6)
2. Analyze and record financial transactions into a general ledger bookkeeping system for a merchandising concern. (5-8)
3. Prepare general-purpose financial statements for service and merchandising concerns. (3, 5)
4. Prepare a bank reconciliation report. (6)
5. Appraise financial scenarios for ethical concerns. (9)
ACC 122. Payroll Accounting (3). Payroll functions for a business including timekeeping techniques, payroll accounting records, check writing, preparation of federal and state payroll reports, insurance reports, and retirement plan reports. Manual recordkeeping and report submission as well as computerized payroll will be covered. Prerequisite: ACC 121. Three lecture.
1. Payroll laws and regulations
2. New employee records
3. Time and work records
4. Human Resources and payroll accounting systems
5. Determining gross earnings
6. Determining payroll deductions
7. The payroll register
8. Employee earnings records
9. Paying the payroll
10. Self-employment taxes
11. Federal payroll taxes and tax returns
12. State payroll taxes and tax returns
13. Analyzing and Journalizing payroll transactions
14. Payroll accounting for retirement plans
15. Social Security benefits
16. Electronic Filing
17. The use of Microsoft Excel in payroll applications
18. Computerized payroll accounting
1. Prepare a business's weekly, biweekly, semi-monthly, and monthly payroll and reports. (1-10, 12-15)
2. Prepare both state and federal government tax reports. (10-15)
3. Use a computerized system to prepare a business's payroll and tax reports. (12-14 16, 18)
4. Use Microsoft Excel in various payroll applications. (17,18)
||Principles of Accounting I
ACC 131. Principles of Accounting I (3). ACC 2201. Principles and procedures of accrual accounting applied to preparation and interpretation of general purpose financial statements. Prerequisite: ACC 121 or assessment into MAT 212. Three lecture.
1. The accounting cycle
2. Accounting for merchandising operations
3. Inventories and cost of sales-- perpetual inventory method
4. Cash and internal controls
5. Accounting for receivables
6. Plant assets, natural resources, and intangibles
7. Current liabilities and payroll accounting
8. Accounting for corporations
9. Long-term liabilities
10. Reporting the Statement of Cash Flows
11. Financial statement interpretation and analysis
12. Ethics in business and accounting
1. Identify and apply generally accepted accounting principles. (1-11)
2. Perform general ledger bookkeeping for service and merchandising concerns. (1-4)
3. Perform advanced general ledger bookkeeping for sole proprietorships and corporations. (5-9)
4. Prepare and interpret financial statements for sole proprietorships and corporations. (1, 2, 10, 11)
5. Define and assess financial scenarios for ethical concerns. (12)
||Principles of Accounting II
ACC 132. Principles of Accounting II (3). ACC 2202. Fundamentals of managerial accounting with an emphasis on cost accounting, budgeting, and managerial decision-making. Prerequisite: ACC 131. Three lecture.
1. Accounting for partnerships
2. Managerial accounting principles and concepts
3. Job order cost accounting
4. Process cost accounting
5. Cost allocation and performance measurement
6. Cost-volume-profit analysis
7. Master budgets and planning
8. Flexible budgets and standard costs
9. Capital budgeting and managerial decisions
10. Ethics in business and accounting
1. Perform advanced general ledger bookkeeping for partnerships. (1)
2. Identify and apply cost accounting principles and procedures. (2-5)
3. Prepare and interpret a variety of managerial cost accounting reports. (2- 5)
4. Prepare and analyze budget scenarios. (2, 5-9)
5. Use a variety of managerial decision-making tools to recommend profit-maximizing business strategies. (2, 6, 9)
6. Appraise financial scenarios for ethical concerns. (10)
||Cmptr Acct w/ QuickBooks
ACC 161. Computer Accounting with QuickBooks (2). Use of QuickBooks for general ledger bookkeeping and personal finance. Emphasis on solving advanced accounting simulations. Prerequisite: ACC 121 or ACC 131. One lecture. Three lab.
1. Tour of QuickBooks
2. Customizing QuickBooks and the chart of accounts
4. Customers and sales
5. Vendors, purchases and inventory
6. Employees and payroll
7. Reports and graphs
8. New company setup
9. Accounting for a service company
11. Advanced QuickBooks features for accountants
1. Navigate and customize QuickBooks. (1,2,8,9)
2. Complete standard accounting functions using QuickBooks accounting software. (1,2,7-9,11)
3. Process banking, payroll, accounts receivable, accounts payable and reports using QuickBooks. (3-7,9,11)
4. Use QuickBooks for merchandising functions. (4,10,11)
ACC 162. Microsoft Excel and Access in Accounting Applications (3). Use of the spreadsheet software Microsoft Excel and the database software Microsoft Access in the analysis of financial data and generating accounting reports. Three lecture.
1. Excel financial statements
2. Excel depreciation charts
3. Excel amortization schedules
4. Excel budgets
5. Graphs in Excel
6. Access tables
7. Access queries
8. Access forms
9. Access reports
1. Analyze financial statements using Excel functions and formulas. (1)
2. Use Excel to complete straight line, double-declining, and sum of the year's digits depreciation schedules. (2)
3. Produce amortization schedules with Excel. (3)
4. Develop budgets and forecasts using Excel. (4)
5. Design, save, and print graphs in Excel. (5)
6. Develop and modify Access tables to organize financial data. (6)
7. Extract data using Access queries. (7)
8. Create Access forms to facilitate user input of financial information into a database. (8)
9. Create, modify, save, and print Access reports. (9)
||Intermediate Accounting I
ACC 231. Intermediate Accounting I (4) . Financial accounting topics, including generally accepted accounting principles application, as well as rationale and clarification of the reasons for specific accounting principles. Includes analysis and use of balance sheets, cash and receivables, inventories, and temporary and long-term investments. Prerequisite: ACC 131. Four lecture.
1. Financial accounting and accounting standards
2. Conceptual framework underlying financial accounting
3. Accounting information systems
4. Income statements and reporting issues
5. Balance sheet and statement of cash flows
6. Cash and receivables
8. Tangible fixed assets
9. Depreciation, impairments and depletion
10. Intangible assets and natural resources
1. Apply the foundations of accounting theory and practices to solve problems and case studies of moderate to advanced complexity. (1-10)
2. Prepare financial reports in problems and case studies of moderate to advanced complexity. (3-6)
3. Use mathematical principles and applications for calculations related to the time value of money. (5)
4. Analyze and manage cash and temporary investments. (6,7)
5. Solve problems involving accounts receivables in case studies of moderate to advanced complexity. (6,7)
6. Analyze and solve inventory accounting problems of moderate to advanced complexity. (7-10)
7. Calculate, control and record long-term investment transactions. (9)
8. Determine acquisition price, useful life, and methods of cost allocation of tangible and intangible assets. (8-10)
9. Solve problems of moderate to advanced complexity related to the acquisition, utilization and retirement of tangible and intangible assets. (8-10)
ACC 296. Internship: Accounting (3). Supervised field experience with businesses, corporations, government agencies, schools and community organizations to expand career interests and apply subject knowledge relevant to the workplace. Individualized internship placements to develop personal and professional skills, including professional ethics, leadership, and civic responsibility. Prerequisite: Student must have a GPA of 2.0; have completed specific degree requirements as required by the program; and have completed the internship application process. [Repeatable for a total of 6 credit hours towards degree/certificate requirements.] S/U grading only.
1. Organizational overview of assigned placement
2. Integration of job description and organization's requirements
3. Elements of documentation of experience
4. Planning and time management
5. Professional, legal, and ethical issues
6. Communication, critical thinking, and problem solving
7. Specialized equipment, tools, and software required in the placement
1. Exhibit appropriate workplace behaviors and professional ethics.
2. Apply discipline specific knowledge and skills in the professional workplace.
3. Define and utilize technical terms in written and oral communications.
4. Use critical thinking, problem solving, ethical awareness, and effective writing
5. Interpret written and oral instructions.
6. Initiate and complete assigned responsibilities.
7. Maintain documentation required to comply with government employer or nonprofit agency regulations.
8. Use specialized equipment, software, and tools as required.
9. Analyze and interpret data for specified reports.
10. Identify opportunities for improvement in process and documentation related to the workplace.
11. Articulate job description and position in assigned organization.
1. Record of Student Internship workplace hours.
2. Individual Education Plan (IEP) as approved by supervision faculty.
3. A daily journal, or work log of tasks, including dates, descriptive comments, problems and solutions.
4. A reflective paper or project as specified by the supervision faculty.
5. A minimum of two evaluations by the workplace employer or supervisor.
6. Student's self-evaluation of experience.
||Career Search and Success
BSA 102. Career Search and Success: Skills for Entering and Succeeding in the Workplace (1). Techniques to enhance and emphasize the relationship between resume development and job search skills. Includes a strong focus on human relations in the workplace. One lecture.
1. Job search skills and employability packet including: labor market analysis; networking and job lead development; application, resume and cover letter preparation; the interview process
2. Personal financial management
3. Workplace communication and teamwork skills
4. Workplace ethics, attitudes, absenteeism, stress management skills
5. Elements of critical thinking and decision-making including setting career and educational goals
1. Identify employment opportunities for a field of study. (1)
2. Produce an employability packet (i.e. application, resume, cover letter, work sample, reference letter). (1)
3. Prepare for and participate in employment interview activities. (1)
4. Assess various types of communication and teamwork skills in the workplace. (3)
5. Discuss workplace ethics, attitudes, absenteeism, stress management. (4)
6. Describe the strategies involved in decision making in a job search. (5)
7. Evaluate job search efforts. (1)
8. Develop a career/educational plan. (5)
9. Identify importance of money management and budgeting. (2)
CSA 126. Microsoft Office (3). Introductory concepts and techniques of Microsoft Office including Word, Excel, Access, and PowerPoint. Three lecture.
1. Windows concepts and skills
2. Microsoft Word for Windows
3. Microsoft Excel for Windows
4. Microsoft Access for Windows
5. Microsoft PowerPoint for Windows
6. Integration of Microsoft Office applications
1. Use file management and other basic Windows skills. (1)
2. Produce and edit word processing documents. (2)
3. Produce and edit spreadsheets and charts. (3)
4. Create a database, enter and manipulate data, create queries and reports. (4)
5. Produce and edit presentation graphics documents. (5)
6. Produce a document that integrates the use of two or more Office applications. (6)