2015 - 2016 Catalog
Program: Accounting

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Accounting -- Accounting AAS
Accounting -- Accounting Assistant Certificate
Accounting -- Accounting Clerk Certificate

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. 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.

CREDIT HOURS

SEMESTER I

ACCT 2301 Principles of Financial Accounting * # 3
ACNT 1311 Introduction to Computerized Accounting * 3
ENGL 1301 Composition I 3
Elective1 Mathematics Elective 3
Elective2 General Elective 3
Elective2 General Elective 3
18

SEMESTER II

ACCT 2302 Principles of Managerial Accounting * 3
ACNT 1313 Computerized Accounting Applications * 3
Elective3 Speech Elective 3
Elective4 Humanities/Fine Arts Elective 3
12

SEMESTER III

ACNT 2303 Intermediate Accounting I * 3
ECON 2301 Principles of Macroeconomics 3
HIST 1301 United States History I 3
Elective5 Accounting Specialty Elective * 3
Elective5 Accounting Specialty Elective* 3
15

SEMESTER IV

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
15
Minimum Hours Required 60

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:

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:

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 II 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.

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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

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).

CREDIT HOURS

SEMESTER I

ACCT 2301 Principles of Financial Accounting * # 3
ACNT 1311 Introduction to Computerized Accounting * 3
ENGL 1301 Composition I 3
Elective1 Mathematics Elective 3
Elective2 General Elective 3
Elective2 General Elective 3
18

SEMESTER II

ACCT 2302 Principles of Managerial Accounting * 3
ACNT 1313 Computerized Accounting Applications * 3
Elective3 Speech Elective 3
Elective4 Humanities/Fine Arts Elective 3
12
Minimum Hours Required 30

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:

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.

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 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 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.

CREDIT HOURS

SEMESTER I

ACCT 2301 Principles of Financial Accounting * # 3
ACNT 1311 Introduction to Computerized Accounting * 3
ENGL 1301 Composition I 3
Elective1 Mathematics Elective 3
Elective2 General Elective 3
Elective2 General Elective 3
18

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.

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