Accounting

Program Overview

The Accounting associate degree program is a sequence of courses that prepares students for careers in accounting in today's technology-driven workplaces.  Learning opportunities develop academic, technical, and professional knowledge and skills required for job acquisition, retention, and advancement.  Program graduates receive an Associate of Applied Science Degree in Accounting.

Areas covered in this program include maintaining a set of books for business entities, account classifications, subsidiary record accounting, corporate accounting, cost accounting, payroll, computerized accounting, spreadsheet and database fundamentals, tax preparation, and word processing. The program emphasizes a combination of accounting theory and practical application necessary for successful employment using both manual and computerized accounting systems.

Students may enter the Accounting degree program every semester. A full-time student can complete this program in 5 semesters. To graduate, students must earn a minimum of 64 semester credit hours.

Career Traits/Requirements

Individuals wanting to enroll in the Accounting degree program must be able to work in an office environment, work with numbers, be able to solve problems, work with people, multi-task, display a professional appearance, and work with computers.  They should also have a strong work ethic, be responsible, discreet and trustworthy.

View Advisement Guide Sheet

Offered at the Following Campuses

  • North Campus (Sandersville)
  • South Campus (Dublin)

Salary Potential

$26,000.00 - $29,000.00

Program Costs

Tuition & Fees: $6,025.00
Books & Supplies: $2,400.00

(Costs are estimated and are subject to change.)

Employment Opportunities

Graduates of the Accounting Associate of Applied Science degree program are prepared for employment as bookkeepers, accounting technicians, data entry clerks, payroll technicians, accounts payable clerks, and accounts receivable clerks. Instruction and practical application of learned skills provide a broad occupational background which appeals to prospective employers.

Admission Requirements

  • Submit a completed application and application fee;
  • Be at least 16 years of age;
  • Submit official high school transcript or GED transcript;
  • Submit official college transcripts, if applicable;
  • Meet assessment requirements by taking the ASSET or COMPASS placement test. In lieu of the placement test, official scores on the SAT, CPE, or ACT may be substituted.
The College may accept transfer credit for other courses according to the College’s transfer policy in general education requirements.

Curriculum

Credit Hours
Contact Hours
 
AREA I - Language/Arts Communication (successful completion of ENGL 1101 is required)
3
45
Prerequisites: Appropriate Degree Level Writing (English) Placement Test Score and Appropriate Degree Level Reading Placement Test Score; Corequisites: None
Explores the analysis of literature and articles about issues in the humanities and in society. Students practice various modes of writing, ranging from exposition to argumentation and persuasion. The course includes a review of standard grammatical and stylistic usage in proofreading and editing. An introduction to library resources lays the foundation for research. Topics include writing analysis and practice, revision, and research. Students write a research paper using library resources and using a formatting and documentation style appropriate to the purpose and audience.
AREA II - Social/Behavioral Sciences
3
45
Prerequisites: Appropriate Degree Level Writing (English) and Reading Placement Test Scores; Corequisites: None
Introduces the major fields of contemporary psychology. Emphasis is on fundamental principles of psychology as a science. Topics include research design, the organization and operation of the nervous system, sensation and perception, learning and memory, motivation and emotion, thinking and intelligence, lifespan development, personality, psychopathology and interventions, stress and health, and social psychology.
AREA III - Natural Sciences/Mathematics
Choose one of the following:
MATH
1111
3
45
Prerequisites: Appropriate Degree Level Math Placement Test Score AND Appropriate Degree Reading Placement Test Score; Corequisites: None
Emphasizes techniques of problem solving using algebraic concepts. Topics include fundamental concepts of algebra, equations and inequalities, functions and graphs, and systems of equations; optional topics include sequences, series, and probability or analytic geometry.
AREA IV - Humanities/Fine Arts
3
45
Prerequisites: ENGL 1101; Corequisites: None
Emphasizes American literature as a reflection of culture and ideas. A survey of important works in American literature. Includes a variety of literary genres: short stories, poetry, drama, nonfiction, and novels. Topics include literature and culture, essential themes and ideas, literature and history, and research skills.
Program-Specific General Education Core Requirements
To meet the minimum required 15 semester credit hours in General Core Courses, students must take an additional 3 semester credit hours.
3
45
Prerequisites: ENGL 1101; Corequisites: None
Emphasizes the student's ability to read literature analytically and meaningfully and to communicate clearly. Students analyze the form and content of literature in historical and philosophical contexts. Topics include reading and analysis of fiction, poetry, and drama; research; and writing about literature.
HIST
2111
3
45
Prerequisites: Degree Level Writing (English) and Reading Placement Test Scores
Emphasizes the study of U. S. History to 1877 to include the post-Civil War period. The course focuses on the period from the Age of Discovery through the Civil War to include geographical, intellectual, political, economic and cultural development of the American people. It includes the history of Georgia and its constitutional development. Topics include colonization and expansion; the Revolutionary Era; the New Nation; nationalism, sectionalism, and reform; the Era of Expansion; and crisis, Civil War, and reconstruction.
3
45
Prerequisites: federalism; Corequisites: civil liberties and civil rights
Emphasizes study of government and politics in the United States. The focus of the course will provide an overview of the Constitutional foundations of the American political processes with a focus on government institutions and political procedures. The course will examine the constitutional framework.
3
45
Prerequisites: Appropriate Degree Level Writing (English) and Reading Placement Test Scores
Explores the sociological analysis of society, its culture, and structure.  Sociology is presented as a science with emphasis placed on its methodology and theoretical foundations.  Topics include basic sociological concepts, socialization, social interaction and culture, social groups and institutions, deviance and social control, social stratification, social change, and marriage and family.
Occupational Courses
4
75
Prerequisites: Program Admission; Corequisites: None
Introduces the basic financial accounting concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts, the accounting cycle for a personal service business, the accounting cycle for a merchandising business, inventory, cash control and receivables. Laboratory work demonstrates theory presented in class.
4
75
Prerequisites: Instructor approval for Provisional Students and ACCT 1100; Corequisites: None
Introduces the intermediate financial accounting concepts that provide the student with the necessary skills to maintain a set of books for a partnership and corporation. Topics include: Fixed and Intangible Assets, Current and Long-Term Liabilities (Notes Payable), Payroll, Accounting for a Partnership, Accounting for a Corporation, Statement of Cash Flows, and Financial Statement Analysis, Laboratory work demonstrates theory presented in class.
3
60
Prerequisites: ACCT 1105; Corequisites: None
Emphasizes the interpretation of data by management in planning and controlling business activities. Topics include Managerial Accounting Concepts, Manufacturing Accounting using a Job Order Cost System, Manufacturing Accounting using a Process Cost System, Cost Behavior and Cost-Volume-Profit, Budgeting and Standard Cost Accounting, Flexible Budgets, Standard Costs and Variances, and Capital Investment Analysis and Budgeting. Laboratory work demonstrates theory presented in class.
3
75
Prerequisites: ACCT 1100, COMP 1000; Corequisites: None
Emphasizes operation of computerized accounting systems from manual input forms. Topics include: company creation (service and merchandising), chart of accounts, customers transactions, vendors transactions, banking activities, merchandise inventory, employees and payroll, and financial reports. Laboratory work includes theoretical and technical application.
4
90
Prerequisites: COMP 1000; Corequisites: None
This course covers the knowledge and skills to use spreadsheet software through course demonstrations, laboratory exercises and projects. Topics and assignments will include: spreadsheet concepts, creating and manipulating data, formatting data and content, creating and modifying formulas, presenting data visually and collaborating and securing data.
3
60
Prerequisites: None; Corequisites: None
Provides instruction for the preparation of individual federal income tax returns. Topics include: taxable income, income adjustments, schedules, standard deductions, itemized deductions, exemptions, tax credits, and tax calculations.
ACCT
1130
3
60
Prerequisites: ACCT 1100; Corequisites: None
Provides an understanding of the laws that affect a company's payroll structure and practical application skills in maintaining payroll records. Topics include: payroll tax laws, payroll tax forms, payroll and personnel records, computing wages and salaries, taxes affecting employees and employers, and analyzing and journalizing payroll transactions.
4
105
Prerequisites: BUSN 1100 or the ability to key 25 gross words a minute on 3-minute timings with no more than 3 errors; Corequisites: COMP 1000
Reinforces the touch system of keyboarding placing emphasis on correct techniques with adequate speed and accuracy and producing properly formatted business documents. Topics include: reinforcing correct keyboarding technique, building speed and accuracy, formatting business documents, language arts, proofreading, and work area management.
3
75
Prerequisites: Provisional Admission; Corequisites: Provisional Admission
Introduces the fundamental concepts, terminology, and operations necessary to use computers. Emphasis is placed on basic functions and familiarity with computer use. Topics include an introduction to computer terminology, the Windows environment, Internet and email, word processing software, spreadsheet software, database software, and presentation software.
XXX
xxx
Accounting Electives
9
0
XXX
xxx
Elective
9
0
Credit Hours: 64
Contact Hours: 900
Designations indicate course delivery method in selected term: Online=OL, Web Enhanced=W, Hybrid=H, Traditional=T.