2022 - 2023 Catalog
Program: Accounting
Title: Accounting A.A.S.
(Associate of Applied Science Degree)
- Students pursuing this award program are required to meet Texas Success Initiative (TSI) standards and course prerequisites.
- Complete at least 25% of the credit hours required for graduation through instruction by Dallas College.
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 1 courses, apply for and receive the Accounting Clerk Certificate.
Upon completion of Semester 1 and Semester 2 courses, apply for and receive the Accounting Assistant Certificate.
Upon completion of Semester 1 through Semester 4 courses, apply for and receive the Associate of Applied Science Degree in Accounting.
| Course | Course Title | Credit Hours |
|---|---|---|
| ACCT 2301 | Principles of Financial Accounting * # | 3 |
| ACNT 1311 | Introduction to Computerized Accounting * | 3 |
| ENGL 1301 | Composition 1 | 3 |
| Elective1 | Mathematics Elective | 3 |
| Elective2 | General Elective | 3 |
| Elective2 | General Elective | 3 |
| Semester Total | 18 | |
| Course | Course Title | Credit Hours |
|---|---|---|
| ACCT 2302 | Principles of Managerial Accounting * | 3 |
| ACNT 1313 | Computerized Accounting Applications * | 3 |
| Elective3 | Speech Elective | 3 |
| Elective4 | Humanities/Fine Arts Elective | 3 |
| Semester Total | 12 | |
Semester 3 |
||
|---|---|---|
| Course | Course Title | Credit Hours |
| ACNT 2303 | Intermediate Accounting 1 * | 3 |
| ECON 2301 | Principles of Macroeconomics | 3 |
| HIST 1301 | United States History 1 | 3 |
| Elective5 | Accounting Specialty Elective * | 3 |
| Elective5 | Accounting Specialty Elective* | 3 |
| Semester Total | 15 | |
Semester 4 |
||
|---|---|---|
| Course | Course Title | Credit Hours |
| ECON 2302 | Principles of Microeconomics | 3 |
| GOVT 2305 | Federal Government | 3 |
| ACNT 2302 | Accounting Capstone | 3 |
| Elective5 | Accounting Specialty Elective * | 3 |
| Elective5 | Accounting Specialty Elective * | 3 |
| Semester Total | 15 | |
| Minimum Hours Required | 60 | |
|---|---|---|
Upon completion of Semester 1 courses, apply for and receive the Accounting Clerk Certificate.
Upon completion of Semester 1 and Semester 2 courses, apply for and receive the Accounting Assistant Certificate.
Upon completion of Semester 1 through Semester 4 courses, apply for and receive the Associate of Applied Science Degree in Accounting.
* Students must earn a grade of "C" or higher in all ACCT and ACNT courses.
# ACNT 1303 Introduction to Accounting 1 and ACNT 1304 Introduction to Accounting 2 are recommended prior to enrollment in ACCT 2301 for a student with no accounting background.
Mathematics Elective1 - must be selected from the AAS Core Options for Mathematics.
General Elective2 - must select any three (3) hours of elective college credit courses.
Speech Elective3 - must be selected from the following:
| Course | Course Title | Credit Hours |
|---|---|---|
| SPCH 1311 | Introduction to Speech Communication | 3 |
| SPCH 1315 | Public Speaking | 3 |
| SPCH 1321 | Business and Professional Communication | 3 |
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:
| Course | Course Title | Credit Hours |
|---|---|---|
| ACNT 1329 | Payroll and Business Tax Accounting | 3 |
| ACNT 1331 | Federal Income Tax: Individual | 3 |
| ACNT 1347 | Federal Income Tax for Partnerships and Corporations | 3 |
| ACNT 1380 | Cooperative Education - Accounting | 3 |
| ACNT 1391 | Special Topics in Accounting | 3 |
| ACNT 2304 | Intermediate Accounting 2 | 3 |
| ACNT 2309 | Cost Accounting | 3 |
| ACNT 2311 | Managerial Accounting | 3 |
| ACNT 2380 | Cooperative Education - Accounting | 3 |
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.