Course Catalog

Accounting - AC13 Degree


Campus Locations: Valdosta, Online

Purpose: The Accounting Degree program prepares individuals to practice the profession of accounting and is a sequence of courses that prepares students for a variety of Entry-Level positions in accounting in today's technology-driven workplaces.

Curriculum: The curriculum includes instruction in accounting principles and theory, financial accounting, managerial accounting, budget control, tax accounting, legal aspects of accounting, ethics of business, and financial statement analysis.

Careers: Accounting Technicians, Bookkeepers, Billing Clerks, Payroll Technicians, and Entry-Level Tax Preparers Some assignments may require students to attend face-to-face sessions.

Requirements:

  • Submit a completed application and application fee
  • Be at least 16 years of age
  • Submit official high school transcript or High School Equivalency transcript or college transcripts showing successful completion of 60+ semester credits or 72+ quarter credits
  • Submit official college transcripts, if applicable
  • Present acceptable ACCUPLACER, ACT, ASSET, COMPASS, PSAT, or SAT scores or GED score of 145 or higher or have one of the following: an associate degree or higher or have a HOPE GPA of 2.6 after the completion of 10th grade. Documentation on a college transcript of successful completion of appropriate courses from a regionally accredited college or university may be accepted in lieu of test scores.
Curriculum Outline (64 hours)
General Core Courses 15
Area I - Language Arts/Communication 3
ENGL 1101

Weekly Contact Hours: Lecture - 3 Lab 2 - 0 Lab 3 - 0 Pre-requisite(s): Degree Level Reading and Writing Scores Co-requisite(s): 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.

3
Area II - Social/Behavior Science - Complete 3 Hours 3
Area III - Natural Sciences/Mathematics - Complete 3 Hours 3
MATH 1100

Weekly Contact Hours: Lecture - 3 Lab 2 - 0 Lab 3 - 0 Pre-requisite(s): Degree Level Math Scores Co-requisite(s): None Emphasizes algebra, statistics, and mathematics of finance. Topics include fundamental operations of algebra, sets and logic, probability and statistics, geometry, mathematics of voting and districting, and mathematics of finance.

3
MATH 1101

Weekly Contact Hours: Lecture - 3 Lab 2 - 0 Lab 3 - 0 Pre-requisite(s): Degree Level Math Scores Co-requisite(s): None 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

Weekly Contact Hours: Lecture - 3 Lab 2 - 0 Lab 3 - 0 Pre-requisite(s): Degree Level Math Scores Co-requisite(s): 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.

3
Area IV - Humanities/Fine Arts - Complete 3 Hours 3
General Education Core Elective - Complete 3 Hours 3
Occupational Courses 49
BUSN 1440

Weekly Contact Hours: Lecture - 1 Lab 2 - 6 Lab 3 - 0 Pre-requisite(s): BUSN 1100 or ability to key 25 gross words a minute on 3-minute timings with no more than 3 errors; COMP 2000 or COLL 1010 Co-requisite(s): NONE 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
ACCT 1100

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.

4
ACCT 1105

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.

4
ACCT 1115

Weekly Contact Hours: Lecture - 1 Lab 2 - 4 Lab - 0 Pre-requisite(s): ACCT 1100, COMP 2000 OR COLL 1010 Co-requisite(s): 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.

3
ACCT 1120

Weekly Contact Hours: Lecture - 2 Lab 2 - 4 Lab 3 - 0 Pre-requisite(s): COMP 2000 OR COLL 1010 Co-requisite(s): 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.

4
ACCT 1125

Weekly Contact Hours: Lecture - 2 Lab 2 - 2 Lab 3 - 0 Pre-requisite(s): None Co-requisite(s): 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.

3
ACCT 1130

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

3
ACCT 2000

Weekly Contact Hours: Lecture - 2 Lab 2 - 2 Lab 3 - 0 Pre-requisite(s): ACCT 1105 Co-requisite(s): 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
COMP 2000

Weekly Contact Hours: Lecture-3 Lab 2 - 0 Lab 3 - 0 Pre-Requisites: Program Admission Co-Requisite: None This course provides an introduction to computer applications for the development of analytical and problem-solving workplace skills. The course introduces the fundamental concepts, terminology, and operations necessary to use computers. Topics include file management, word processing software, database software, spreadsheet software, and presentation software skill development. The course also introduces terminology related to computer hardware, computer networks, and social and ethical concepts.

3
XXXX xxxx Occupational Electives 6
XXXX xxxx Accounting Electives 9
XXXX xxxx Open Elective 3
Faculty
Advisor

Accounting Program Coordinator

Advisor

Customer Service/Marketing Management Program Coordinator
Coffee Campus

Up one level
Programs of Study