The average length of time for a student taking a full course load is 2 semesters (8 months), but the program can be completed in 1½ semesters (6 months). A minimum of 24 semester credit hours is required for graduation.
REQUIRED COURSES* *All courses, 22 semester credit hours, are required.
AC 103 Accounting I
60 Hours
4 Credits
This introductory accounting course provides the practical application of the concepts and principles of the accounting cycle for service and merchandising businesses. Topics include an overview of accounting concepts and procedures; analyzing and recording transactions; beginning the accounting cycle by journalizing, posting, and working with the trial balance; using worksheets, financial statements, and adjusting entries; completing the accounting cycle with adjusting, closing, and post-closing trial balance; working with cash and its control; working with accounting systems, journals, and internal controls; and payroll concepts and procedures.
AC 110 Payroll Accounting
45 Hours
3.0 Credits
This is a comprehensive payroll accounting course providing practical application of the concepts and principles of payroll accounting including payroll law. Payroll law topics include the Fair Labor Standards Act, FUTA and SUTA tax, FICA, SECA, and the Civil Rights Act of 1964. Payroll accounting transaction topics include payroll record keeping and payroll law; computing payroll; computing payroll taxes, social security taxes, self-employment, FUTA and SUTA taxes and completing government forms (941); income tax withholding (employer and employee); and analyzing and journalizing payroll transactions as well as comprehensive hands-on project to reinforce practical application of these concepts. This course also provides a tutorial in ADP payroll. Upon completing this tutorial, the student will gain a certificate in ADP Payroll.
AC 205 Accounting II
60 Hours
4 Credits
This accounting course provides instruction in the concepts and principles of accounting for partnerships and corporations and the analysis of financial statements. Topics include accounting for partnerships, corporate accounting, earnings, distribution, and paid-in capital; accounting for long-term liabilities, capital assets, investments, and international operations; preparing and using cash flow statements; and the analysis and interpretation of financial statements.
IS 102 Computers and Application Software
75 Hours
4 Credits
This course provides an introduction to Microsoft Windows operating system, Internet Explorer browser, and Outlook information manager as well as word processing, presentation, spreadsheets, and database applications through Microsoft Office.
IS 160 Spreadsheets
75 Hours
4 Credits
This course presents the practical application of the concepts and features of a spreadsheet package using Microsoft Excel. Topics include using and managing worksheets and workbooks; applying formatting and style features; working with data, formulas, and functions; managing charts and graphics; working with outlines, views, and reports; automating tasks with the macro feature; using auditing tools, collaborative tools, and hyperlinks; and integrating with other programs.
MA 175 Business Mathematics
45 Hours
3 Credits
This course provides instruction in the mathematical operations associated with the retail, banking, and accounting industries. Topics include decimals, fractions, and percentages; bank services; interest and payment plans; purchase orders and invoices; selling prices and mark-up; and payroll and inventory produces.
