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2014-2015-Catalog

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Accounting Associate of Applied Science Accounting Technology – AT2 Accounting, which is often called the "language of business," provides essential information about the economic activities of a business to its owners, its creditors, and other groups. The two-year Accounting Technology Program is designed to prepare students for mid-level accounting positions, such as full-charge bookkeepers or clerical supervisors in busi- ness industry. Emphasis is placed on generally accepted ac- counting principles and internal accounting procedures, as well as computer applications. Although the degree plan contains courses which may be applicable to a four-year accounting degree, it is primarily designed to prepare the student for immediate job place- ment. Students pursuing a bachelor's degree in accounting should refer to the Associate of Science in Business Adminis- tration section of this catalog and see a counselor prior to registration. Students desiring a less comprehensive program that in- cludes some accounting procedures and practices should consider the Accounting Technician Certificate or Advanced Accounting Technician Certificate. Students who have not had high school accounting or who have not worked in accounting may wish to take ACNT 1303, Introduction to Accounting I, before taking ACCT 2401, Prin- ciples of Accounting I: Financial. Students should plan to take a capstone course, as listed below, in their last semester and should speak with an ac- counting advisor prior to registering for the final semester. FIRST SEMESTER SCH __ ACCT 2401 Principles of Accounting I – Financial 4 __ ENGL 1301 English Composition I 3 __ POFI 1401 Computer Applications I 4 __ POFT 1325 Business Math and Machine Applications 3 __ ACNT 1331 Federal Income Tax: Individual 3 17 SECOND SEMESTER SCH __ ACCT 2402 Principles of Accounting II - Managerial 4 __ POFT 2312 Business Correspondence & Communication 3 __ ACNT 1311 Introduction to Computerized Accounting 3 __ ACNT 1329 Payroll & Business Tax Accounting 3 __ - - - - - - - - Business Elective* 3 16 THIRD SEMESTER __ ACNT 2303 Intermediate Accounting I 3 __ ACNT 1313 Computerized Accounting Applications 3 __ BUSI 1301 Business Principles 3 __ SPCH 1315 Principles of Public Speaking or __ SPCH 1321 Business & Professional Communication 3 __ - - - - - - - - LP Sciences/Mathematics 3/4 15/16 FORTH SEMESTER __ ACNT 2304 Intermediate Accounting II 3 __ BUSI 2301 Business Law 3 __ ACNT 2309 Cost Accounting 3 __ - - - - - - - - SBS/HIST/GOVT PS 3 __ - - - - - - - - Creative Arts/LPC 3 __• ACNT 2389 Internship – Accounting or __• ACNT 2302 Accounting Capstone 3 18 Total Semester Credit Hours for Degree 66/67 Business elective to be chosen from ACNT, BUSI, or BUSG courses. Notes: • Students should plan to take indicated capstone course in their last semester and should speak with their advisor prior to registering for the final semester. Core curriculum courses are shown in bold type. If a particular course is not specified, refer to Core Curriculum Options on page 57. 83

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