Accounting Degree (AC13) Degree


Campus Locations: Vidalia, Swainsboro

The Accounting Associate Degree program is a sequence of courses that prepares students for careers in today's technology-driven workplaces. Learning opportunities develop academic, technical, and professional knowledge and skills required for job acquisition, retention, and advancement. Students obtaining an accounting associates degree will be able to enter the workforce as accountants with the skills necessary to handle financial accounting tasks such as maintaining a set of books for business entities, account classifications, subsidiary record accounting, fixed and intangible assets, current and long-term liabilities, partnerships, corporations, long-term liabilities. They will also be able to handle managerial accounting tasks such as financial statement analysis, job costing, cost behavior and cost-volume-profit analysis budgets, capital investment analysis, accounting for payroll, using computerized accounting systems, using spreadsheets for accounting applications, and income tax preparation.

The standard curriculum for the Accounting degree program is designed for the semester system. Students are accepted into the Accounting degree program each semester. Full time degree students beginning Fall semester can complete the degree within approximately five (5) semesters. To graduate, students must earn a minimum of 67 credit hours.

*TCSG courses are acceptable for full credit toward the elective hours for this Associate Degree.

Requirements

  • Submit a completed application;
  • Be at least 16 years of age;
  • Submit official high school/high school equivalent transcripts;
  • Submit official college transcripts, if applicable;
  • Satisfy Placement Testing requirements.

Program Costs

Costs are estimates and are subject to change.

  • Tuition/Fees: $7,788
  • Books/Supplies: $4,100
Curriculum Outline (67 hours)
General Core (18 hours) 18
COLL 1040

(Prerequisite: None) This course is designed to provide tools to assist students to acquire skills necessary to achieve academic and professional success in their chosen occupational/technical program of study. Topics include: Computer Applications/Technology Skills, Getting off to a Good Start, Learning and Personality Styles, Time and Money Management, Study and Test Taking Skills, Stress Management and Wellness, Communication Skills, and Career Exploration.

3
ENGL 1101

(Prerequisite: Appropriate English Placement Test Score AND Appropriate Reading Placement Test Score) 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.

3
ENGL 2130

(Prerequisite: ENGL 1101) 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.

3
PSYC 1101

(Prerequisite: Appropriate Degree Level Writing (English) and Reading Placement Test Scores) Introduces the major fields of contemporary psychology. Emphasis is on critical thinking and 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, psychological disorders and treatment, stress and health, and social psychology.

3
Choose One (3 hours) 3
MATH 1101

(Prerequisites:  Appropriate algebra placement test score)  Emphasizes functions using real-world applications as models.  Topics include fundamental concepts of algebra; functions and graphs; linear, quadratic, polynomial, exponential, and logarithmic functions and models; systems of equations; and optional topics in algebra.

3
MATH 1111

(Prerequisites: Appropriate algebra placement test score) 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.

3
Choose One (3 hours) 3
ECON 1101

(Prerequisites: Regular Admission) Provides a description and analysis of economic operations in contemporary society. Emphasis is placed on developing an understanding of economic concepts and policies as they apply to everyday life. Topics include basic economic principles; economic forces and indicators; capital and labor; price, competition, and monopoly; money and banking; government expenditures, federal and local; fluctuations in production, employment, and income; and United States economy in perspective.

3
SPCH 1101

(Prerequisites: ENGL 1101- Institutional Requirement) Introduces the student to the fundamentals of oral communication. L Topics include selection and organization of materials, preparation and delivery of individual and group presentations, analysis of ideas presented by others, and professionalism.

3
SOCI 1101

(Prerequisite: Appropriate Degree Level Writing (English) and Reading Placement 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.

3
Occupational Courses (49 hours) 49
COMP 1000

This course introduces the fundamental concepts, terminology, and operations necessary to use computers. Emphasis is placed on basic functions and familiarity with computer use. Topics include introductions to computer and digital terminology and usage, operating systems, Internet and digital communication, word processing applications, spreadsheet applications, database applications, and presentation applications.

3
ACCT 1100

(Prerequisite: Program admission) 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
ACCT 1105

(Prerequisite: ACCT 1100) 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 Corporation, Statement of Cash Flows, and Financial Statement Analysis. Laboratory work demonstrates theory presented in class

4
ACCT 2000

(Prerequisite: ACCT 1105) 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 Analysis, 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
ACCT 1115

(Prerequisite: ACCT 1100, COMP 1000) 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.

3
ACCT 1125

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.

3
ACCT 1130

(Prerequisite: ACCT 1100) 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.

3
BUSN 1440

(Prerequisites: The ability to key 25 gross words a minute on 3-minute timings with no more than 3 errors, COMP 1000 or guided elective) (Co-requisites: COMP 1000 or guided elective) 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.

4
XXX xxxAccounting Elective (9 hours) 9
XXX xxxFree Elective (9 hours) 9
Choose One (4 hours) 4
ACCT 1120

(Prerequisite: COMP 1000) 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.

4
BUSN 1410

(Prerequisite: COMP 1000 or Guided Elective) This course covers the knowledge and skills required 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.

4
Accounting Electives: ACCT 2140, ACCT 2100, ACCT 2105, ACCT 2110, ACCT 2115, ACCT 2120, ACCT 2135, ACCT 2130, ACCT 2145, ACCT 2150, ACCT 2155
Faculty
Advisor

Accounting Instructor
Swainsboro Campus - Building 2, Office 2113/2114

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