ACCOUNTING

(Associate in Applied Sciences Degree)

Offered at all colleges

• 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.

SEMESTER I

SEMESTER II

SEMESTER III

SEMESTER IV

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 Business/Technical Elective¹ list in this program.

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

Business/Technical Elective¹ - 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), 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.

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

Social/Behavioral Science Elective³ - must be selected from the AAS Core Options for Social/Behavioral Sciences.

Humanities/Fine Arts Elective⁴ - must be selected from the AAS Core Options 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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ACCOUNTING ASSISTANT

Gainful Employment Information

(Level I Certificate)

Offered at all colleges

• 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 1127	Introduction to Keyboarding++	1
++POFT 1325	Business Math Using Technology	3
++POFI 2301	Word Processing OR	3
++POFI 1341	Computer Applications II	(3)
Elective1	Business/Technical	3-4
		16-18

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

31-35

+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.

Business/Technical 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), 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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ACCOUNTING CLERK

Gainful Employment Information

(Level I Certificate)

Offered at all colleges

• 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.12

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 1127	Introduction to Keyboarding	1
++POFT 1325	Business Math Using Technology	3
++POFI 2301	Word Processing OR	3
++POFI 1341	Computer Applications II	(3)
Elective1	Business/Technical	3-4
		16-18

Minimum Hours Required

16-18

+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), 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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