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Program: Accounting![]() ACCOUNTING(Associate in Applied Sciences Degree) Offered at all colleges
Degree Plan Code: AAS.ACCT.9/10 This degree is designed to prepare students for various career opportunities in accounting. Emphasis is placed on 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 experiences and/or further education. Upon completion of Semester I courses, apply for and receive the Accounting Clerk Certificate. Upon completion of Semester I and Semester II courses, apply for and receive the Accounting Assistant Certificate. Upon completion of Semester I through Semester IV courses, apply for and receive the Associate in Applied Sciences Degree in Accounting.
SEMESTER I
SEMESTER II
SEMESTER III
SEMESTER IV
Upon completion of Semester I courses, apply for and receive the Accounting Clerk Certificate. Upon completion of Semester I and Semester II courses, apply for and receive the Accounting Assistant Certificate. Upon completion of Semester I through Semester IV courses, apply for and receive the Associate in Applied Sciences Degree in Accounting. * Students must earn a grade of "C" or higher in all ACCT and ACNT courses. # ACNT 1303 Introduction to Accounting I and ACNT 1304 Introduction to Accounting II are recommended prior to enrollment in ACCT 2301 for a student with no accounting background. ACNT 1303 and ACNT 1304 are included under General Elective2. If ACNT 1303 and/or ACNT 1304 are selected for the General Elective2, they must be completed prior to taking ACCT 2301. Mathematics Elective1 - must be selected from the AAS Core Options for Mathematics. General Elective2 - may select any 3 hours of elective college credit courses including ACNT 1303, ACNT 1304, or ACNT 1305. If ACNT 1303 and ACNT 1304 are selected for the General Elective2, they must be completed prior to taking ACCT 2301. Speech Elective3 - must be selected from the following:
Humanities/Fine Arts Elective4 - must be selected from the AAS Core Options for Humanities/Fine Arts. Accounting Specialty Elective5--must be selected from the following accounting courses:
The cooperative education courses (ACNT 1380 and ACNT 2380) are available to students employed in an accounting area. A student can take only one cooperative education course per semester and must obtain instructor approval before enrolling. 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. ![]() 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 - ADVANCED TECHNICAL CERTIFICATE IN PROFESSIONAL ACCOUNTANCYGainful Employment Information(Advanced Technical Certificate) Mountain View only
Degree Plan Code: ATC.ACCT.13 The Certificate in Professional Accountancy will allow students who are eligible to sit for the uniform Certified Public Accountant Exam in the State of Texas. Candidates for this certificate must have obtained a minimum of a United States Bachelor's degree or higher in any discipline prior to entering the program. 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. Admission Prerequisite: Candidates for this certificate must have obtained a minimum of a United States Bachelor's degree or higher in any discipline prior to entering the program. Students must also complete ACNT 1372 Foundations of Accounting Operations Disclosure or have completed the equivalent of ACNT 1373 Financial Accounting Reporting Standards I in prior course work or pass a comprehensive exam with a minimum score of 75. Students must complete all appropriate paperwork and request official transcripts from each college attended. The transcripts must be sent directly from the transcripting college directly to the Mountain View College Department of Accounting Academic Division. Transcripts cannot be addressed to students and cannot be delivered by students. Students must adhere to the deadline of October 1st for spring admission and to the deadline of April 1st for fall admission. PREREQUISITE REQUIREMENT: Before entering the program, students must have completed ACNT 1372 with a "C" or better, or passed a credit-by exam with a "C" or better, or be approved by instructor.
PREREQUISITES
SEMESTER I
SEMESTER II
SEMESTER III
SEMESTER IV
+Elective - must be selected from the following:
++Elective - must be selected from the following:
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. ![]() ACCOUNTING ASSISTANTGainful Employment Information(Level I Certificate) Offered at all colleges
Degree Plan Code: C1.ACCT.ASST.9/10 This certificate is designed to provide the student with an expanded knowledge of accounting and technology skills. Emphasis is also placed on communication and human relations skills necessary for advancement in accounting or other business-related careers. All courses apply toward the Associate in Applied Sciences Degree in Accounting. Students enrolling in the courses in this certificate are TSI waived if they select the Accounting Assistant Level I Certificate as their program of study and complete and submit the Program of Study form to the Admissions Office prior to enrolling. The Accounting Assistant Certificate is the second semester of the Associate in Applied Sciences Degree in Accounting. Upon completion of these courses, apply for your Accounting Assistant Certificate and continue your education toward the Associate in Applied Sciences Degree in Accounting which includes only 10 additional courses (30 credit hours).
SEMESTER I
SEMESTER II
Students enrolling in the courses in this certificate are TSI waived if they select the Accounting Assistant Level 1 Certificate as their program of study and complete and submit the Program of Study form to the Admissions Office prior to enrolling. The Accounting Assistant Certificate is the second semester of the Associate in Applied Sciences Degree in Accounting. Upon completion of these courses, apply for your certificate and continue your education toward the Associate in Applied Sciences Degree in Accounting, which includes only 10 additional courses (30 credit hours). * Students must earn a grade of "C" or higher in all ACCT and ACNT courses. # ACNT 1303 Introduction to Accounting I and ACNT 1304 Introduction to Accounting II are recommended prior to enrollment in ACCT 2301 for a student with no accounting background. ACNT 1303 and ACNT 1304 are included under General Elective2. If ACNT 1303 and/or ACNT 1304 are selected for the General Elective2, they must be completed prior to taking ACCT 2301. Mathematics Elective1 - must be selected from the AAS Core Options for Mathematics. General Elective2 - may select any 3 hours of elective college credit courses including ACNT 1303, ACNT 1304, or ACNT 1305. If ACNT 1303 and ACNT 1304 are selected for the General Elective2, they must be completed prior to taking ACCT 2301. Speech Elective3 - must be selected from the following:
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. ![]() ACCOUNTING CLERKGainful Employment Information(Level I Certificate) Offered at all colleges
Degree Plan Code: C1.ACCT.CLRK.12 This certificate 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 and technology skills and the reinforcement of communication and computational skills. Students enrolling in the courses in this certificate are TSI waived if they select the Accounting Clerk Level I Certificate as their program of study and complete and submit the Program of Study form to the Admissions Office prior to enrolling. The Accounting Clerk Certificate is the first semester of both the Accounting Assistant Certificate and the Associate in Applied Sciences Degree in Accounting. Upon completion of these courses, apply for your Accounting Clerk Certificate and continue your education with the Accounting Assistant Certificate which is the second semester of the Associate in Applied Sciences Degree in Accounting.
SEMESTER I
Students enrolling in the courses in this certificate are TSI waived if they select the Accounting Clerk Level I Certificate as their program of study and complete and submit the Program of Study form to the Admissions Office prior to enrolling. The Accounting Clerk Certificate is the first semester of the Associate in Applied Sciences Degree in Accounting. Upon completion of these courses, apply for your certificate and continue your education with the Accounting Assistant Certificate, which is the second semester of the Associate in Applied Sciences Degree in Accounting. * Students must earn a grade of "C" or higher in all ACCT and ACNT courses. # ACNT 1303 Introduction to Accounting I and ACNT 1304 Introduction to Accounting II are recommended prior to enrollment in ACCT 2301 for a student with no accounting background. ACNT 1303 and ACNT 1304 are included under General Elective2. If ACNT 1303 and/or ACNT 1304 are selected for the General Elective2, they must be completed prior to taking ACCT 2301. Mathematics Elective1 - must be selected from the AAS Core Options for Mathematics. General Elective2 - may select any 3 hours of elective college credit courses including ACNT 1303, ACNT 1304, or ACNT 1305. If ACNT 1303 and ACNT 1304 are selected for the General Elective2, they must be completed prior to taking ACCT 2301. 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. |