Accounting (AC12) Diploma
Purpose: The Accounting Diploma 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, 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.
- 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.
|General Core Courses||8|
|ENGL 1010Fundamentals of English I
Weekly Contact Hours: Lecture - 3 Lab 2 - 0 Lab 3 - 0 Pre-requisite(s): Diploma Level Reading and Writing Scores OR READ 0090 and/or ENGL 0090 w/ a “C” or better Co-requisite(s): None Emphasizes the development and improvement of written and oral communication abilities. Topics include analysis of writing, applied grammar and writing skills, editing and proofreading skills, research skills, and oral communication skills.
|Choose One of the Following (3 Hours)||3|
|MATH 1011Business Mathematics
Weekly Contact Hours: Lecture - 3 Lab 2 - 0 Lab 3 - 0 Pre-requisite(s): Diploma Level Math Scores OR MATH 0090 w/ a “C” or better Co-requisite(s): None Emphasizes mathematical concepts found in business situations. Topics include basic mathematical skills, mathematical skills in business related problem solving, mathematical information for documents, graphs, and mathematical problems.
|MATH 1012Foundations of Mathematics
Weekly Contact Hours: Lecture - 3 Lab 2 - 0 Lab 3 - 0 Pre-requisite(s): Diploma Level Math Scores or MATH 0090 w/ a “C” or better Co-requisite(s): None Emphasizes the application of basic mathematical skills used in the solution of occupational and technical problems. Topics include fractions, decimals, percents, ratios and proportions, measurement and conversion, geometric concepts, technical applications, and basic statistics.
|Choose One of the Following (2 Hours)||2|
|EMPL 1000Interpersonal Relations & Professional Development
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.
|PSYC 1010Basic Psychology
Weekly Contact Hours: Lecture - 3 Lab 2 - 0 Lab 3 - 0 Pre-requisite(s): None Co-requisite(s): None Presents basic concepts within the field of psychology and their application to everyday human behavior, thinking, and emotion. Emphasis is placed on students understanding basic psychological principles and their application within the context of family, work and social interactions. Topics include an overview of psychology as a science, the nervous and sensory systems, learning and memory, motivation and emotion, intelligence, lifespan development, personality, psychological disorders and their treatment, stress and health, and social psychology.
|BUSN 1440Document Production
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.
|ACCT 1100Financial Accounting I
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.
|ACCT 1105Financial Accounting II
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.
|ACCT 1115Computerized Accounting
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.
|ACCT 1120Spreadsheet Applications
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.
|ACCT 1125Individual Tax Accounting
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.
|ACCT 1130Payroll Accounting
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.
|COMP 2000Intro. to Technology and Computer Application
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.
|XXXX xxxx Occupational Elective||3|
|XXXX xxxx Accounting Elective||3|
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The information in this College Catalog and Student Handbook accurately reflects current policies and procedures at the time of publication. Students are admitted to the College under and are subject to the provisions of the WGTC Catalog and Student Handbooks for the term they initially enroll. Students in all programs are admitted under and are subject to the provisions of the College Catalog and Student Handbook and applicable addendums for the term they are admitted to the program at Wiregrass Georgia Technical College. If for any reason a break in enrollment occurs, students must reapply and satisfy the College Catalog and Student Handbook requirements for the term of their re-entry to any program. The provisions of this catalog are not to be regarded as an irrevocable contract between Wiregrass Georgia Technical College and the student. The College reserves the right to change any provision or requirement at any time.