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Degree Plans - Accounting (Archived)

This degree plan includes updates that were added after it was originally published on May 28, 2010.
New students who are entering the college for the first time should follow the version on this page.

Show me the May 28, 2010, web published version.
Show me what changed in 2010-2011.


ACCOUNTING

(Associate in Applied Sciences Degree, Tech Prep Enhanced Skills Certificate)

Offered by all DCCCD colleges

EFC-New September 1, 2010.

  • Students pursuing this award program are required to meet Texas Success Initiative (TSI) standards and course prerequisites.
  • Students must earn at least 25% of the credit hours required for graduation through instruction by the college awarding the degree.

Degree Plan Code: AAS.ACCT.9/10

This degree is designed to prepare students for various career opportunities in accounting. Students may specialize in the areas of financial, managerial, cost, tax, and/or small business accounting. Emphasis is placed on internal accounting procedures and generally accepted accounting principles. This program is intended to provide a foundation on which the graduate can build an accounting career through expanded experience and/or further education.

CREDIT HOURS

SEMESTER I

+ACCT 2301 Principles of Accounting I OR 3
+ACCT 2401 Principles of Accounting I (4)
ACNT 1311 Introduction to Computerized Accounting 3
++POFT 1325 Business Math and Machine Applications 3
++POFI 2301 Word Processing OR 3
++POFI 1341 Computer Applications II (3)
Elective1 Business/Technical 3-4
15-17

SEMESTER II

ACCT 2302 Principles of Accounting II OR 3
ACCT 2402 Principles of Accounting II (4)
ACNT 1313 Computerized Accounting Applications 3
ENGL 1301 Composition I 3
SPCH 1311 Introduction to Speech Communication OR 3
SPCH 1315 Fundamentals of Public Speaking (3)
Elective1 Business/Technical 3-4
15-17

SEMESTER III

ECON 2301 Principles of Economics I 3
+++MATH 1324 Mathematics for Business and Economics 3
Elective1 Business/Technical 3-4
Elective2 Accounting Specialty 3
Elective3 Social/Behavioral Science 3
15-16

SEMESTER IV

ECON 2302 Principles of Economics II 3
ENGL 1302 Composition II 3
Elective1 Business/Technical 3-4
Elective2 Accounting Specialty 3
Elective4 Humanities/Fine Arts 3
15-16
Minimum Hours Required 60-66

Upon completion of Semester I courses, the Accounting Clerk Certificate will be conferred.

Upon completion of Semester I and Semester II courses, the Accounting Assistant Certificate will be conferred.

Upon completion of Semester I through Semester IV courses, the Associate in Applied Sciences Degree in Accounting will be conferred.

+ACNT 1303 is recommended prior to ACCT 2301 or ACCT 2401 for a student with no accounting background. ACNT 1303 and ACNT 1304 are included in the Elective1 (Business/Technical) list in this program.

++Any student demonstrating proficiency by previous training, experience, or placement tests may substitute a course from the Elective1 (Business/Technical) list.

+++Any three-credit mathematics course assigned the MATH rubric may be substituted except students cannot take POFT 1321, TECM 1303, TECM 1341, or TECM 1317.

Elective1 -- The Business/Technical elective must be selected from the following fields/courses:

Accounting (ACNT, ACCT), Business (BUSG, BUSI), any computer course (BCIS, ITCC, ITMC, ITSC, ITSE, ITNW, ITSW, INEW, COSC), ECON 1303, ENGL 2311, Management (HRPO, BMGT), Marketing (MRKG), Mathematics (MATH), Business Office Systems and Support (POFI, POFT). The cooperative education courses (ACNT 1380 and ACNT 2380) are recommended for students employed in a general business or accounting area.

Elective2 -- The Accounting Specialty elective must be selected from the following accounting courses:

ACNT 1329 Payroll and Business Tax Accounting 3
ACNT 1331 Federal Income Tax: Individual 3
ACNT 1380 Cooperative Education-Accounting 3
ACNT 1391 Special Topics in Accounting 3
ACNT 2303 Intermediate Accounting I 3
ACNT 2304 Intermediate Accounting II 3
ACNT 2309 Cost Accounting 3
ACNT 2311 Managerial Accounting 3
ACNT 2380 Cooperative Education-Accounting 3

Elective3 - The Social/Behavioral Science elective must be selected from the DCCCD Core Curriculum for Social/Behavioral Sciences.

Elective4 - The Humanities/Fine Arts elective must be selected from the DCCCD Core Curriculum for Humanities/Fine Arts.

NOTE: Students enrolling in this program who plan to transfer to a four-year institution should consult an advisor or counselor regarding transfer requirements and the transferability of these courses to the four-year institution of their choice.

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Candidates for this certificate must possess a Bachelor's degree in a discipline other than Accounting and must be approved by the Mountain View College Accounting Department before being granted approval to earn this certificate.

ACCOUNTING - ACCOUNTING ADVANCED TECHNICAL

(Advanced Technical Certificate)

Mountain View only

  • Students pursuing this award are required to meet Texas Success Initiative (TSI) standards and course prerequisites.
  • Students must earn at least 25% of the credit hours required for graduation through instruction by the college awarding the degree.

Degree Plan Code: ATC.ACCT.10

ADMISSION PREREQUISITES: Candidates for this certificate must possess a Bachelor's degree, must complete two prerequisite courses (ACCT 2301 Principles of Accounting I and ACCT 2302 Principles of Accounting II), and must be approved by the Mountain View College Accounting Department before being admitted into the certificate program.

The Accounting Advanced Certificate program offers selected courses that will qualify candidates for the uniform CPA exam. The Texas State Board of Public Accountancy has accredited Mountain View College as a designated community college to offer Qualifying Educational Credit for the CPA Examination. This program is designed for students who hold a Bachelor's degree in any field with approved accounting coursework. The program focuses on advanced topics in accounting including financial, managerial, taxation, and auditing. The intent of the program is to increase the quality and number of competent and ethical candidates to sit for the uniform CPA exam.

Candidates for the Accounting Advanced Technical Certificate must possess a Bachelor's degree in any field with approved accounting coursework and must be approved by the Mountain View College Accounting Department before being admitted into the certificate program. Additionally, to be approved to apply for the certificate, a copy of the Bachelor's degree transcript and a certificate degree plan request must be on file with the Mountain View College Degree Audit office.

CREDIT HOURS

PREREQUISITES

ACCT 2301 Principles of Accounting I OR 3
ACCT 2401 Principles of Accounting I (4)
ACCT 2302 Principles of Accounting II OR 3
ACCT 2402 Principles of Accounting II (4)
6-8

SEMESTER I

ACNT 2303 Intermediate Accounting I 3
ACNT 1331 Federal Income Tax: Individual 3
ACNT 2330 Governmental and Not-for- Profit Accounting 3
9

SEMESTER II

ACNT 2304 Intermediate Accounting II 3
ACNT 1347 Federal Income Tax for Partnerships and Corporations 3
+Elective Accounting Specialty 3
9

SEMESTER III

ACNT 2331 Internal Control and Auditing 3
ACNT 2333 Advanced Accounting 3
+Elective Accounting Specialty 3
9

SEMESTER IV

ACNT 1340 Accounting and Business Ethics 3
+Elective Accounting Specialty 3
6
Minimum Hours Required 39-41

+Elective - must be selected from the following:

ACNT 1305 Forensic Accounting and Auditing 3
ACNT 1370 Accounting Communications 3
ACNT 2309 Cost Accounting 3
ACNT 2332 Accounting Information Systems 3
ACNT 2370 Financial Statement Analysis 3
ACNT 2371 Management Auditing and Control 3
ACNT 2372 Advanced Auditing 3
ACNT 2373 International Financial Reporting 3
ACNT 2374 Accounting Theory 3
ACNT 2375 Accounting Research and Analysis 3

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This degree plan includes updates that were added after it was originally published on May 28, 2010.
New students who are entering the college for the first time should follow the version on this page.

Show me the May 28, 2010, web published version.
Show me what changed in 2010-2011.


ACCOUNTING ASSISTANT

(Level I Certificate)

Offered by all DCCCD colleges

EFC-New September 1, 2010.

  • Students pursuing this certificate are waived from the Texas Success Initiative (TSI) standards, but must meet course prerequisites.
  • Students must earn at least 25% of the credit hours required for graduation through instruction by the college awarding the degree.

Degree Plan Code: C1.ACCT.ASST.9/10

The program is designed to provide the student with an expanded knowledge of basic accounting and business principles while emphasizing the development of communication and human relations skills necessary for advancement in accounting or other business-related careers. The courses required for this certificate are applicable to the Associate in Applied Sciences Degree in Accounting.

CREDIT HOURS

SEMESTER I

+ACCT 2301 Principles of Accounting I OR 3
+ACCT 2401 Principles of Accounting I (4)
ACNT 1311 Introduction to Computerized Accounting 3
++POFT 1325 Business Math and Machine Applications 3
++POFI 2301 Word Processing OR 3
++POFI 1341 Computer Applications II (3)
Elective1 Business/Technical 3-4
15-17

SEMESTER II

ACCT 2302 Principles of Accounting II OR 3
ACCT 2402 Principles of Accounting II (4)
ACNT 1313 Computerized Accounting Applications 3
ENGL 1301 Composition I 3
SPCH 1311 Introduction to Speech Communication OR 3
SPCH 1315 Fundamentals of Public Speaking (3)
Elective1 Business/Technical 3-4
15-17
Minimum Hours Required 30-34

+ACNT 1303 is recommended prior to ACCT 2301 or ACCT 2401 for a student with no accounting background. ACNT 1303 and ACNT 1304 are included in the Elective1 (Business/Technical) list in this program.

++Any student demonstrating proficiency by previous training, experience, or placement tests may substitute a course from the Elective1 (Business/Technical) list.

Elective1 -- The Business/Technical elective must be selected from the following fields/courses:

Accounting (ACNT, ACCT), Business (BUSG, BUSI), any computer course (BCIS, ITCC, ITMC, ITSC, ITSE, ITNW, ITSW, INEW, COSC), ECON 1303, ENGL 2311, Management (HRPO, BMGT), Marketing (MRKG), Mathematics (MATH), Business Office Systems and Support (POFI, POFT). The cooperative education courses (ACNT 1380 and ACNT 2380) are recommended for students employed in a general business or accounting area.

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This degree plan includes updates that were added after it was originally published on May 28, 2010.
New students who are entering the college for the first time should follow the version on this page.

Show me the May 28, 2010, web published version.
Show me what changed in 2010-2011.


ACCOUNTING CLERK

(Level I Certificate)

Offered by all DCCCD colleges

EFC-New September 1, 2010.

  • Students pursuing this certificate are waived from the Texas Success Initiative (TSI) standards, but must meet course prerequisites.
  • Students must earn at least 25% of the credit hours required for graduation through instruction by the college awarding the degree.

Degree Plan Code: C1.ACCT.CLRK.9/10

This program is designed to provide the student with the skills necessary to obtain entry-level employment in accounting. Emphasis is on the development of basic accounting, spreadsheet, word processing, and ten-key skills. The courses required for the certificate are applicable to the Accounting Assistant Certificate and the Associate in Applied Sciences Degree in Accounting.

CREDIT HOURS

SEMESTER I

+ACCT 2301 Principles of Accounting I OR 3
+ACCT 2401 Principles of Accounting I (4)
ACNT 1311 Introduction to Computerized Accounting 3
++POFT 1325 Business Math and Machine Applications 3
++POFI 2301 Word Processing OR 3
++POFI 1341 Computer Applications II (3)
Elective1 Business/Technical 3-4
15-17
Minimum Hours Required 15-17

+ACNT 1303 is recommended prior to ACCT 2301 or ACCT 2401 for a student with no accounting background. ACNT 1303 and ACNT 1304 are included in the Elective1 (Business/Technical) list in this program.

++Any student demonstrating proficiency by previous training, experience, or placement tests must substitute a course from the Elective1 (Business/Technical) list.

Elective1 -- The Business/Technical elective may be selected from the following fields/courses:

Accounting (ACNT, ACCT), Business (BUSG, BUSI), any computer course (BCIS, ITCC, ITMC, ITSC, ITSE, ITNW, ITSW, INEW, COSC), ECON 1303, ENGL 2311, Management (HRPO, BMGT), Marketing (MRKG), Mathematics (MATH), Business Office Systems and Support (POFI, POFT). The cooperative education courses (ACNT 1380 and ACNT 2380) are recommended for students employed in a general business or accounting area.

[Back to Top]



This degree plan includes updates that were added after it was originally published on May 28, 2010.
New students who are entering the college for the first time should follow the version on this page.

Show me the May 28, 2010, web published version.
Show me what changed in 2010-2011.


The Accounting AAS is a requirement prior to or concurrent with this Enhanced Skills Certificate.

ACCOUNTING TECHNICIAN ENHANCED SKILLS CERTIFICATE

Brookhaven, Cedar Valley, El Centro, and Richland

MVC-Closed January 1, 2011.

  • Students pursuing this award program are required to meet Texas Success Initiative (TSI) standards and course prerequisites.
  • Students must earn at least 25% of the credit hours required for graduation through instruction by the college awarding the degree.

Degree Plan Code: ES.ACCT.TECH.11

CREDIT HOURS

SEMESTER I

Select two courses not previously taken in the Associate in Applied Sciences Degree in Accounting from the following Accounting Specialty Courses:

ACNT 1329 Payroll and Business Tax Accounting 3
ACNT 1331 Federal Income Tax: Individual 3
ACNT 1380 Cooperative Education-Accounting 3
ACNT 1391 Special Topics in Accounting 3
ACNT 2303 Intermediate Accounting I 3
ACNT 2304 Intermediate Accounting II 3
ACNT 2309 Cost Accounting 3
ACNT 2311 Managerial Accounting 3
ACNT 2380 Cooperative Education-Accounting 3
6
Minimum Hours Required 6

This is a Tech Prep program. Students interested in pursuing the Tech Prep Enhanced Skills Certificate need to consult with their advisor.

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