Accounting Clerk Assistant, TCC (AZ71)  Technical Certificate of Credit

Weekly Contact Hours: Lecture - 3 Lab 2 - 2 Lab 3 - 0 Pre-requisite(s): Program Admission Co-requisite(s): 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.

Weekly Contact Hours: Lecture - 3 Lab 2 - 2 Lab 3 - 0 Pre-requisite(s): ACCT 1100 Co-requisite(s): 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.

Weekly Contact Hours: Lecture - 2 Lab 2 - 0 Lab 3 - 0 Pre-requisite(s): None Co-requisite(s): None Emphasizes human relations and professional development in today's rapidly changing world that prepares students for living and working in a complex society. Topics include human relations skills, job acquisition skills and communication, job retention skills, job advancement skills, and professional image skills.