The Certificate of Accounting Clerkship was developed in 2012 to meet the workforce needs of businesses in this area. The certificate program focuses on examining theories, methods, and concepts of an inclusive approach to accounting work. It introduces methods used in lower level accounting work. The program also focuses on business related issues for personnel engaged in today’s accounting office.
Associate of Arts Degree in Business Program Sheet
(Approved by Curriculum Committee, May 20, 2015)
Program Learning Outcomes
Upon completion of the Certification in Accounting Clerkship Program, student will be able to:
- Use proper accounting terminology.
- Communicate ideas clearly in both written and oral communications.
- Demonstrate use of technology effectively in an accounting setting:
- MS Office programs
- Basic Computer Accounting procedures
- Perform typical accounting transactions and calculations.
- Demonstrate the audit mechanisms employed in a sound accounting system.
- Explain the ethical responsibilities imposed on those engaged in business.
Sample Course Sequencing
| First Semester | 16 Credits | |
|---|---|---|
|
ENG 111 |
English Composition |
4 Credits |
|
ENG 105 |
Fundamentals of Speech |
3 Credits |
|
ICS 101 |
Introduction to Microsoft Office |
3 Credits |
|
BUS 101 |
Introduction to Business |
3 Credits |
|
ACC 133 |
Basic Accounting |
3 Credits |
| Second Semester | 15 Credits | |
|---|---|---|
|
BUS 106 |
Business Math |
3 Credits |
|
ACC 250 |
Financial Accounting |
3 Credits |
|
ACC 251 |
Managerial Accounting |
3 Credits |
|
ETH 101 |
Ethics |
3 Credits |
|
BUS 200 |
Accounting Clerkship Internship |
3 Credits |
Courses Offered
ACC 133 - Basic Accounting
Provides an orientation in the field of accounting and basic accounting fundamentals and a preparatory for Financial and Management Accounting.
ACC 250 - Financial Accounting
Prerequisites:
C or Better in ACC 133 or BUS 131 and BUS 101
Examines the theory and practice of accounting applicable recording, summarizing, and reporting business transactions for external uses. Topics includes assets valuation, revenue and expense recognition, and appropriate accounting for various asset, liability, and capital accounts.
ACC 251 - Managerial Accounting
Prerequisites:
C or Better in ENG 101, ENG 105 and ICS 101
Introduces students to accounting for corporations methods for evaluating financial performance, including cost accounting, budgeting, break-even analysis, ratio analysis, and the sources and uses of cash.
BUS 101 - Introduction to Business
Prerequisites:
C or Better in Math 102 or BUS 106 and BUS101
Examines the role of business in a modern economy; its growth, structure, organization and relationship to the changing environment. Surveys types of business, production, marketing, management, accounting, human resources and government requirements.
BUS 106 - Business Math
Prerequisites:
C or Better in BUS 101, ACC 133, and MATH 102
Introduces basic theories and concepts in the modern field of economics which combines the macro and micro perspectives and application of basic economic principles to analysis of public policy.
BUS 251 - Entrepreneurship
Prerequisites:
C or Better in ACC 133
Surveys the entrepreneurial environment, establishing business, decision-making processes, marketing assessments, financing, operations considerations, and governmental regulations. Examines opportunities and problems of entrepreneurship. Provides the opportunity for students to understand and apply entrepreneurial concepts, and develop skills necessary for the success of a business. Includes the development of a business plan and business field work experience.
BUS 296 - Internship
Prerequisites:
C or Better in 24 credits of Business courses
Provides the student with a supervised, real-world and practical field experience in a governmental department or a private business.
MGT 261 - Principles of Management
Prerequisites:
C or Better in BUS 101
Covers management theory and concepts providing practice tools for planning, organizing, controlling, coordinating and decision making within organizations.
MKT 241 - Principles of Marketing
Prerequisites:
C or Better in BUS 101
Covers business activities with planning, pricing, promoting and distributing goods and services. Provides an understanding of the role of marketing in the economy and the processes used to make business decisions.
