Proposed Term Year Standards Revisions - teched.tcsg.edu Probe.080808… · Web viewAccounting...

Updated: 04/03/08; 04/08/08; 08/12/08

Proposed 2008 Standards RevisionsAccounting Program

Diploma and Degree(s)

Proposed Revisions:The Accounting Program Working Committee, in collaboration with the Accounting Program State Technical Committee, recommends the revisions to standards stated in the attached Accounting Program Probe Report.

Recommended Action – DTAE Staff:It is recommended that the proposed revisions to standards be approved as listed.

Recommended Action – VPI Council:It is recommended that the proposed revisions to standards be approved as listed.

Recommended Action – Presidents Council:It is recommended that the proposed revisions to standards be approved as listed.

Recommended Action – DTAE Board:It is recommended that the proposed revisions to standards be approved as listed.

Summary of Credit Hour Changes: Accounting Program, Diploma Hours Current Proposed Difference

Total Credit 73 71 -2Recommended:

DTAE VPI Council Presidents Council State Board

Summary of Credit Hour Changes: Accounting Program, DegreeHours Current Proposed Difference

Total Credit 102 98 -4Recommended:


Summary of Credit Hour Changes: NAHours Current Proposed Difference

Total Credit current proposed differenceRecommended:


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Updated: 04/03/08; 04/08/08; 08/12/08

2008

Standards Revision ProjectAn Industry-Driven Report of Standardized Programs

InGeorgia Technical Colleges

Accounting Program

Probe Report

March 2008

Georgia Department of Technical and Adult Education

Facilitator(s):Dr. Frances Roberson


Updated: 04/03/08; 04/08/08; 08/12/08

Quality Improvement Initiative

The program standards and guides materials, which form the basis for instruction in Georgia’s technical colleges, are developed to support industry driven needs. Faculty and local program advisory committees review programs, each year, to ensure the latest technology and employment needs are addressed for the program.

Through the Instructional Faculty Consortium Committee (IFCC) process, programs are reviewed and, if needed, recommendations are made to update competencies found in the program. Given the accelerating changes in technology and the workplace, a major systematic updating of all standardized programs in the technical colleges, with business and industry involvements, is needed.

A joint IFCC Executive Board and State Technical Committee (STC) meeting was held in May 2005 and May 2006 and May 2007and February 2008 to examine the Accounting , Diploma and Degree , program. A working committee composed of instructors and state technical committee members met in May 2005 and May 2006 and May 2007and February 2008 to discuss and respond to recommendations made by the IFCC Executive Board and STC members.

Currently, the Probe process is being initiated for program revisions recommended by the working committee . The following sections are included in this Probe document:

a listing of the IFCC Executive Board a listing of the State Technical Committee members a list of the Working Committee members and recommendations made by the IFCC Executive Board and STC

The recommended changes/revisions made in this document apply to the Accounting , Diploma and Degree program(s). The deleted items are reflected with a strikethrough while new material is boldfaced. Course number and course title changes are recommended to more accurately describe the course level and content of the affected courses and enhance transferability.

The appropriate sections from the program standards are included, showing recommended revisions, and a revised curriculum sequence illustrates the impact of revisions on scheduling.


Updated: 04/03/08; 04/08/08; 08/12/08

IFCC Executive Board

Cindi Mills Ogeechee Technical CollegeSheryl Rogers Ogeechee Technical CollegeDavid Payne North Metro Technical CollegeMary Ann Whitehurst Griffin Technical CollegePennie Eddy Appalachian Technical CollegeBill Parsons Flint River Technical CollegeRay Ingram Southwest GA Technical CollegeLanny Nelms Gwinnett Technical CollegeMike Palma Gwinnett Technical CollegeTim Green North GA Technical CollegeLori Sweat Swainsboro Technical CollegeStan Lawson Sandersville Technical CollegeMark Reddick Chattahoochee Technical CollegeLynn Bennett Valdosta Technical College

Working Committee

Cindi Mills Ogeechee Technical CollegeSheryl Rogers Ogeechee Technical CollegeDavid Payne North Metro Technical CollegeMary Ann Whitehurst Griffin Technical CollegePennie Eddy Appalachian Technical CollegeBill Parsons Flint River Technical CollegeRay Ingram Southwest GA Technical CollegeLanny Nelms Gwinnett Technical CollegeMike Palma Gwinnett Technical CollegeTim Green North GA Technical CollegeLori Sweat Swainsboro Technical CollegeStan Lawson Sandersville Technical CollegeMark Reddick Chattahoochee Technical CollegeLynn Bennett Valdosta Technical College


Updated: 04/03/08; 04/08/08; 08/12/08

State Board Approved Accounting Program CurriculumCurrent and Proposed Changes

Accounting Diploma

Program TitleAccounting, Diploma

Program DescriptionThe Accounting program is a sequence of courses designed to prepare students for careers in the accounting profession. Learning opportunities develop academic, technical, and professional knowledge and skills required for job acquisition, retention, and advancement. The program emphasizes a combination of accounting theory and practical application necessary for successful employment using both manual and computerized accounting systems. Program graduates receive an Accounting diploma which qualifies them as accounting technicians.

Core Courses

(a) General Core Courses

Course Code

General Core Courses ClassHours

D. Lab Hours

P. Lab/OBI

Hours

Weekly Contact Hours

Credit Hours

EMP 100Interpersonal Relations and Professional Development[P] Provisional admission

3 0 0 3 3

ENG 111

Business English[P] Program admission competency levels or ENG 097 and RDG 097

5 0 0 5 5

ENG 112 Business Communications[P] BUS 101, ENG 111 5 0 0 5 5

MAT 111Business Math[P] Program admission competency level or MAT 097

5 0 0 5 5

Minimum Required Hours 18 0 0 18 18

(b) Occupational Courses

Course Code Occupational Courses Class

HoursD. LabHours

P. Lab/OBI

Hours

WeeklyContactHours

CreditHours

ACC 101 Principles of Accounting I[P] Program admission 4 4 0 8 6

ACC 102 Principles of Accounting II[P] ACC 101 4 4 0 8 6

ACC 103 Principles of Accounting III[P] ACC 102 4 4 0 8 6

ACC 104 Computerized Accounting[P] ACC 102, SCT 100 1 4 0 5 3

ACC 106 Accounting Spreadsheet Fundamentals Applications 1 4 0 5 3


http://www.dtae.org/TECHED/standards/courses/EMP100.html

http://www.dtae.org/teched/standards/courses/acc106.2002.html





http://www.dtae.org/TECHED/standards/courses/MAT111.html

http://www.dtae.org/TECHED/standards/courses/ENG112.html

http://www.dtae.org/TECHED/standards/courses/ENG111.html

Updated: 04/03/08; 04/08/08; 08/12/08

[P] SCT 100

ACC 151 Individual Tax Accounting[P] None 3 4 2 0 5 6 4 5

ACC 152 Payroll Accounting[P] ACC 101 3 4 2 0 5 6 4 5

BUS 101

Document Processing[P] Ability to key at least 25 wpm or BUS 100 [C] SCT 100

2 8 0 10 6

BUS 108 Word Processing[P] Program admission, BUS 101 4 6 0 10 7

SCT 100 Introduction to Microcomputers[P] Provisional admission 1 4 0 5 3

XXX xxx Advisor approved specific Occupational-Guided Electives 0+ 0+ 0+ 12+ 10+ 12 10

Minimum Required Hours 25+ 36+ 0+ 71+ 53

(c) Occupational ElectivesCourse Code Occupational Elective Courses* Class

HoursD. LabHours

P. Lab/OBI

Hours

WeeklyContactHours

CreditHours

ACC 105 Accounting Database Fundamentals Applications[P] SCT 100

1 4 0 5 3

ACC 108 167

Half-Time Accounting Internship I[P] All non-elective courses required for completion

0 0 18 18 6

ACC 107 168

Full-Time Accounting Internship II[P] All non-elective courses required for completion

0 0 36 36 12

ACC 120 Principles of Auditing[P] ACC 103 5 0 0 5 5

ACC 122 Introduction to Governmental and Nonprofit Accounting[P] ACC 103 5 0 0 5 5

ACC 150 Cost Accounting[P] ACC 103 4 4 0 8 6

ACC 154 Personal Finance[P] None 5 0 0 5 5

ACC 155 Legal Environment of Business[P] Program admission 5 0 0 5 5

ACC 156 Business Tax Accounting[P] ACC 101, ACC 151 3 4 2 0 5 6 4 5

ACC 157

Integrated Accounting Management Systems[P] ACC 103, ACC 104, ACC 106, SCT 100

2 8 0 10 6

ACC 158 Managerial Accounting[P] ACC 103 4 4 0 8 6

ACC 159 Accounting Simulation[P] ACC 104, ACC 106, SCT 100 1 9 0 10 5

ACC 160 Advanced Accounting 4 2 0 6 5









http://www.dtae.org/TECHED/standards/courses/SCT100.html

http://www.dtae.org/TECHED/standards/courses/BUS108.html



Updated: 04/03/08; 04/08/08; 08/12/08

Spreadsheets Applications[P] ACC 106

ACC 164Bookkeeper Certification Review[P] Program admission or Instructor approval 3 4 2 4 0 5 8 4 6

ACC 165

Capstone Review Course of Accounting Principles[P] ACC 101, ACC 102, ACC 103, ACC 150, ACC 152, ACC 151 ACC 156, or 2 years Associate Degree in Accounting

4 4 0 8 6

ACC 207 Principles of Fraud Examination[P] Program admission 5 0 0 5 5

BAF 100Introduction To Banking and Finance[P] Program admission 5 0 0 5 5

BUS 105 Database Applications[P] SCT 100 1 4 0 5 3

BUS 106 Office Procedures[P] SCT 100 [C] BUS 101 2 6 0 8 5

BUS 108 Word Processing[P] SCT 100 2 6 0 8 5

BUS 151Introduction to Business[P] Program admission 5 0 0 5 5

BUS 164 Introduction to Business Culture[P] SCT 100 5 0 0 5 5

CIS 106 Computer Concepts[P] Program admission 5 0 0 5 5

FIN 191 Introduction to Finance[P] None 5 0 0 5 5

MKT 100 Introduction to Marketing[P] Provisional admission 5 0 0 5 5

MKT 101Principles of Management[P] Eng 111 (diploma) or ENG 191 (degree)

5 0 0 5 5

MKT 103 Business Law[P] Provisional admission 5 0 0 5 5

MKT 110Entrepreneurship[P] Program admission level math achievement

6 4 0 10 8

MSD 100Management Principles[P] Provisional admission 5 0 0 5 5

MSD 101Organizational Behavior[P] Provisional admission 5 0 0 5 5

MSD 102Employment Law[P] Provisional admission 5 0 0 5 5

MSD 103Leadership [P] Provisional admission 5 0 0 5 5

MSD 104Human Resource Management[P] Provisional admission 5 0 0 5 5

MSD 112Introduction to Business [P] Provisional admission 5 0 0 5 5

MSD 113Business Ethics[P] Provisional admission 5 0 0 5 5

*Program Advisor may recommend other specialization-related courses


http://www.dtae.org/teched/standards/courses/mkt110.html







http://www.dtae.org/teched/standards/courses/FIN191.2002.html


http://www.dtae.org/teched/standards/courses/bus151.html



Updated: 04/03/08; 04/08/08; 08/12/08

( d) Program Final Exit Point

Accounting Diploma

(e) Credits Required for Graduation: 73 71

(f) Accreditation and Certification

The Accounting Diploma program must conform to the institutional accreditation requirements of the Council on Occupational Education (COE) or the Southern Association of Colleges and Schools Commission on Colleges (COC).

There is no certification for accounting assistants, although accountants in public practice are certified by the American Institute of Certified Public Accountants (AICPA). There are various accounting certifications that are available in the Accounting profession that Accounting assistants may wish to pursue:

ABA – Accredited Business Accountant – Accreditation Council for Accountancy and TaxationATP – Accredited Tax Preparer – Accreditation Council for Accountancy and TaxationWeb site: www.acatcredentials.org

CPB – Certified Public Bookkeeper – National Association of Certified Public BookkeepersWeb site: www.nacpb.org

CPP – Certified Payroll Professional – American Payroll AssociationWeb site: www.americanpayroll.org

APPENDIX A

Suggested Equipment List:

Accounting Oriented Data Processing

Accounting Clerk/Data Processing – Accounting Functions

Accounting softwareBursterCompany procedures manualDiskettesElectronic or electric calculatorEquipment manualsMicrocomputer, terminal, and computer mainframe or minicomputerPayroll softwarePenPinfeed, fanfold, or single-sheet paperPrinterSoftware reference materials

Source documents

Purchase invoicesSales invoices


http://www.americanpayroll.org/

http://www.nacpb.org/

http://www.acatcredentials.org/

Updated: 04/03/08; 04/08/08; 08/12/08

Diskettes

Accounts payable filesAccounts payable input formsAccounts payable recordsAccounts receivable filesAccounts receivable input formsAccounts to be adjustedGeneral ledger filesGeneral ledger input formsPayroll records

Accounting Clerk/Bookkeeping--Office Maintenance

Cleaning suppliesEquipment manualsForms for documenting equipment repairsForms to document cleaning activitiesPaperPenPhotocopierPrinter manualsProcedures manual for malfunction reportingTonerTools for repairing equipmentTroubleshooting manual

Forms

Blank business expense forms

Atomic ClocksCD BurnerComputer (keyboard, screen, CPU, mouse)Computer paper Copy machineCopy standsDocument cameraDVD Player/BurnerElectronic calculatorE-mail serverErgonomic furnitureFax machineFiling equipment, cabinets/shelves, index, folders, tabsJump drivesLabel MakerLaptopMounted projectorOverhead projectorPaper cutterPaper punchPaper shredderPencil sharpenerPrinter Scanner (multipage, high speed)Software:

Accounting softwareSpreadsheet softwareWord processing software


Updated: 04/03/08; 04/08/08; 08/12/08

E-mail softwarePresentation softwareScanning/Imaging/Editing software

Staple removerStapler, electricStapler, handTonerWhite erase boardWhite erase markers, erasersZip drives

State Board Approved Accounting Program CurriculumCurrent and Proposed Changes

Accounting Degree

Program TitleAccounting Degree

Program DescriptionThe Accounting Associate Degree program is a sequence of courses that prepares students for careers in the accounting profession. Learning opportunities develop academic, technical, and professional knowledge and skills required for job acquisition, retention, and advancement. Areas covered in this program include maintaining a set of books for business entities, account classifications, subsidiary record accounting, corporate accounting, cost accounting, payroll, computerized accounting, spreadsheet and database fundamentals, tax preparation, and word processing. The program emphasizes a combination of accounting theory and practical application necessary for successful employment using both manual and computerized accounting systems. Program graduates receive an Accounting Associate of Applied Technology Science Degree, which qualifies them as accounting technicians.

(a) General Core Courses

Course Code

General Core Courses Class Hours

D. Lab Hours

P. Lab/OBI

Hours


Credit Hours

ENG 191Composition and Rhetoric[P] Program admission level language competency

5 0 0 5 5

AND

ENG 193 Literature and Composition [P] ENG 191 with C or better 5 0 0 5 5

OR

HUM 191 Introduction to Humanities[P] ENG 191 with C or better (5) (0) (0) (5) (5)

AND

ENG 195 Technical Communications[P] ENG 191 with C or better 5 0 0 5 5

OR

SPC 191

Fundamentals of Speech[P] Program admission level language competency or ENG 098

(5) (0) (0) (5) (5)

XXX xxx Natural Sciences/Mathematics 5 0 0 5 5ProbeTemplate.081105.Dot

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http://www.dtae.org/teched/standards/courses/spc191.html

http://www.dtae.org/teched/standards/courses/eng195.html

http://www.dtae.org/teched/standards/courses/hum191.html



Updated: 04/03/08; 04/08/08; 08/12/08

XXX xxx Social/Behavioral Sciences 10 5 0 0 10 5 10 5

XXX xxx Associate Degree Level General Core Elective 5 0 0 5 5


(b) Occupational Courses

Course Code Occupational Courses Class

HoursD. Lab Hours

P. Lab/OBI

Hours


Credit Hours

ACC 101 Principles of Accounting I[P] Program admission 4 4 0 8 6

ACC 102 Principles of Accounting II[P] ACC 101 4 4 0 8 6

ACC 103 Principles of Accounting III[P] ACC 102 4 4 0 8 6

ACC 104 Computerized Accounting[P] ACC 102, SCT 100 1 4 0 5 3

ACC 106Accounting Spreadsheet Fundamentals Applications [P] SCT 100

1 4 0 5 3

ACC 151 Individual Tax Accounting[P] None 3 4 2 0 5 6 4 5

ACC 152 Payroll Accounting[P] ACC 101 3 4 2 0 5 6 4 5

BUS 101 Document Processing [C] SCT 100 2 8 0 10 6

BUS 108 Word Processing[P] Program admission, BUS 101 4 6 0 10 7

SCT 100 Introduction to Microcomputers[P] Provisional admission 1 4 0 5 3

ACC xxx Accounting Electives 10 0+ 0+ 10 10

XXX xxx Advisor Approved Specific Occupational-Guided Electives 0+ 0+ 0+ 20+ 15+ 20 15

XXX xxx Elective 0+ 0+ 0+ 5+ 5

Minimum Required Hours 35+ 36 0+ 86+ 68

(c) Occupational Electives

Course Code Occupational Elective Courses* Class

HoursD. LabHours

P. Lab/OBI

Hours

WeeklyContactHours

CreditHours

(Students must complete a minimum of twenty hours from the Occupational Elective Courses listed below) *

OR(complete a minimum of ten hours from the Occupational Elective Courses listed below and an additional ten

hours of other occupationally related courses approved by the advisor)

ACC 105 Accounting Database Fundamentals Applications[P] SCT 100

1 4 0 5 3

ACC 108 167

Half-Time Accounting Internship I[P] All non-elective courses required for completion

0 0 18 18 6

ACC 107 Full-Time Accounting Internship II 0 0 36 36 12


http://www.dtae.org/teched/standards/courses/sct100.html










Updated: 04/03/08; 04/08/08; 08/12/08

168 [P] All non-elective courses required for completion

ACC 120 Principles of Auditing[P] ACC 103 5 0 0 5 5

ACC 122 Introduction to Governmental and Nonprofit Accounting[P] ACC 103 5 0 0 5 5

ACC 150 Cost Accounting[P] ACC 103 4 4 0 8 6

ACC 154 Personal Finance[P] None 5 0 0 5 5

ACC 155 Legal Environment of Business[P] Program admission 5 0 0 5 5

ACC 156 Business Tax Accounting[P] ACC 101, ACC 151 3 4 2 0 5 6 4 5

ACC 157

Integrated Accounting Management Systems[P] ACC 103, ACC 104, ACC 106, SCT 100

2 8 0 10 6

ACC 158 Managerial Accounting[P] ACC 103 4 4 0 8 6

ACC 159 Accounting Simulation[P] ACC 104, ACC 106, SCT 100 1 9 0 10 5

ACC 160Advanced Accounting Spreadsheets Applications [P] ACC 106

4 2 0 6 5

ACC 164Bookkeeper Certification Review[P] Program admission or Instructor approval 3 4 2 4 0 5 8 4 6

ACC 165

Capstone Review Course of Accounting Principles[P] ACC 101, ACC 102, ACC 103, ACC 150, ACC 152, ACC 151 ACC 156, or 2 years Associate Degree in Accounting

4 4 0 8 6

ACC 207 Principles of Fraud Examination[P] Program admission 5 0 0 5 5

BAF 100Introduction to Banking and Finance[P] Program admission 5 0 0 5 5

BUS 105 Database Applications[P] SCT 100 1 4 0 5 3

BUS 106 Office Procedures[P] SCT 100 [C] BUS 101 2 6 0 8 5

BUS 108 Word Processing[P] SCT 100 4 6 0 8 5

BUS 151 Introduction to Business[P] Program admission 5 0 0 5 5

BUS 164 Introduction to Business Culture[P] SCT 100 5 0 0 5 5

CIS 106 Computer Concepts[P] Program admission 5 0 0 5 5

ECO 191 Principles of economics[P] Program administration 5 0 0 5 5

ECO 192Microeconomics[P] Program administration 5 0 0 5 5


http://www.dtae.org/teched/standards/courses/eco192.html















Updated: 04/03/08; 04/08/08; 08/12/08

ECO 193 Macroeconomics[P] Program administration 5 0 0 5 5

FIN 191 Introduction to Finance[P] None 5 0 0 5 5

MKT 100 Introduction to Marketing[P] Provisional admission 5 0 0 5 5

MKT 101Principles of Management[P] Eng 111 (diploma) or ENG 191 (degree)

5 0 0 5 5

MKT 103 Business Law[P] Provisional admission 5 0 0 5 5

MKT 110Entrepreneurship[P] Program admission level math achievement

6 4 0 10 8

MSD 100Management Principles[P] Provisional admission 5 0 0 5 5

MSD 101Organizational Behavior[P] Provisional admission 5 0 0 5 5

MSD 102Employment Law[P] Provisional admission 5 0 0 5 5

MSD 103Leadership [P] Provisional admission 5 0 0 5 5

MSD 104Human Resource Management[P] Provisional admission 5 0 0 5 5

MSD 112Introduction to Business [P] Provisional admission 5 0 0 5 5

MSD 113Business Ethics[P] Provisional admission 5 0 0 5 5

AND

XXX xxx Electives (from outside the area of specialization) 0+ 0+ 0+ 0+ 5

*Program Advisor may recommend other specialization-related courses

* (Each college may choose from the above list of program elective courses as necessary to meet local requirements and program accreditation requirements. Colleges seeking program accreditation should consult the appropriate program standards prior to selecting from the list. Note: The electives should be selected on the basis of program and college accreditation requirements as well as DTAE State Board policies; however, students must complete a minimum of twenty hours.)

(d) Program Final Exit Point

Accounting Degree

(e) Credits Required for Graduation: 102 98 minimum quarter hour credits required for graduation

Accreditation and CertificationThe Accounting Degree program must conform to the institutional accreditation requirements of the Council on Occupational Education (COE) or the Southern Association of Colleges and Schools Commission on Colleges (COC).

There is no certification for accounting assistants, although accountants in public practice are certified by the American Institute of Certified Public Accountants (AICPA). There are various accounting certifications that are available in the Accounting profession that Accounting assistants may wish to pursue:

ABA – Accredited Business Accountant – Accreditation Council for Accountancy and TaxationATP – Accredited Tax Preparer – Accreditation Council for Accountancy and TaxationWeb site: www.acatcredentials.org


http://www.acatcredentials.org/










Updated: 04/03/08; 04/08/08; 08/12/08

CPB – Certified Public Bookkeeper – National Association of Certified Public BookkeepersWeb site: www.nacpb.org

CPP – Certified Payroll Professional – American Payroll AssociationWeb site: www.americanpayroll.org

APPENDIX A

Suggested Equipment List:

Accounting Oriented Data Processing

Accounting Clerk/Data Processing – Accounting Functions

Accounting softwareBursterCompany procedures manualDiskettesElectronic or electric calculatorEquipment manualsMicrocomputer, terminal, and computer mainframe or minicomputerPayroll softwarePenPinfeed, fanfold, or single-sheet paperPrinterSoftware reference materials

Source documents

Purchase invoicesSales invoices

Diskettes

Accounts payable filesAccounts payable input formsAccounts payable recordsAccounts receivable filesAccounts receivable input formsAccounts to be adjustedGeneral ledger filesGeneral ledger input formsPayroll records

Accounting Clerk/Bookkeeping--Office Maintenance

Cleaning suppliesEquipment manualsForms for documenting equipment repairsProbeTemplate.081105.Dot

of 24

http://www.americanpayroll.org/

http://www.nacpb.org/

Updated: 04/03/08; 04/08/08; 08/12/08

Forms to document cleaning activitiesPaperPenPhotocopierPrinter manualsProcedures manual for malfunction reportingTonerTools for repairing equipmentTroubleshooting manual

Forms

Blank business expense forms

Atomic ClocksCD BurnerComputer (keyboard, screen, CPU, mouse)Computer paper Copy machineCopy standsDocument cameraDVD Player/BurnerElectronic calculatorE-mail serverErgonomic furnitureFax machineFiling equipment, cabinets/shelves, index, folders, tabsJump drivesLabel MakerLaptopMounted projectorOverhead projectorPaper cutterPaper punchPaper shredderPencil sharpenerPrinter Scanner (multipage, high speed)Software:

Accounting softwareSpreadsheet softwareWord processing softwareE-mail softwarePresentation softwareScanning/Imaging/Editing software

Staple removerStapler, electricStapler, handTonerWhite erase boardWhite erase markers, erasersZip drives


Updated: 04/03/08; 04/08/08; 08/12/08

ACC 105 – Accounting Database Fundamentals Applications

Course Description

Emphasizes use of database management software packages for program-related database applications to access, manipulate, and create file data. Topics include: planning and designing a database; database creation; data entry; database access, manipulation, and updating; sort, index, and query functions; database program-related applications; and database management applications. Laboratory work includes theoretical and technical application. database concepts, data entry, structuring databases, data access, entering data, data manipulation, organizing data, database creation, and file documentation managing databases.

Competencies Areas HoursPlanning and Designing a DatabaseDatabase Creation Database Concepts Class 1Data Entry Structuring Databases D.Lab 4Database Access, Manipulation, and Updating Data Access P.Lab/O.B.I. 0Sort, Index, and Query Functions Organizing Data Credit 3Database Program-Related Applications Database Management Applications Managing DatabasesPrerequisite: Program admission, SCT 100

ACC 106 – Accounting Spreadsheet Fundamentals Applications

Course DescriptionProvides instruction in the use of electronic spreadsheet software in business applications. packages for program-related spreadsheet applications. Students become proficient in creating and modifying spreadsheets in a business environment and in printing files that meet business standards. creation, modification, and combination of spreadsheet. Topics include: spreadsheet concepts; creation, data entry and, data entry modification;, computation using functions, and program-related spreadsheet applications. Laboratory work includes theoretical and technical application. analyzing data, charts and graphs; formatting data and content and managing workbooks.

Competencies Areas HoursSpreadsheet Creation Concepts Class 1Data Entry and Modification D.Lab 4Data Entry Modification P.Lab/O.B.I. 0Computation Using Functions Analyzing Data Credit 3Charts and Graphs Formatting Data and ContentManaging WorkbooksProgram-Related Spreadsheet ApplicationsPrerequisite: SCT 100Corequisite:

ACC 107 168 – Full-Time Accounting Internship II

Course DescriptionProvides in-depth application and reinforcement of accounting and employability principles in an actual job setting. Allows the student to become involved in intensive on-the-job accounting applications that require full-time concentration, practice, and follow through. Topics include: appropriate work habits, acceptable job performance, application of accounting knowledge and skills, interpersonal relations, and progressive


Updated: 04/03/08; 04/08/08; 08/12/08

productivity. The full-time accounting internship is implemented through the use of written individualized training plans, written performance evaluation, weekly documentation or seminars and/or other projects as required by the instructor.

Competencies Areas HoursAppropriate Work Habits Class 0Acceptable Job Performance D.Lab 0Application of Accounting Knowledge and Skills P.Lab/O.B.I. 36Interpersonal Relations Credit 12Progressive ProductivityPrerequisite: All non-elective courses required for program completion

ACC 108 167 – Half-Time Accounting Internship I

Course DescriptionIntroduces the application and reinforcement of accounting and employability principles in an actual job setting. Acquaints the student with realistic work situations and provides insights into accounting applications on the job. Topics include: appropriate work habits, acceptable job performance, application of accounting knowledge and skills, interpersonal relations, and development of productivity. The half-time accounting internship is implemented through the use of written individualized training plans, written performance evaluation, and weekly documentation or seminars and/or other projects as required by the instructor.

Competencies Areas HoursAppropriate Work Habits Class 0Acceptable Job Performance D.Lab 0Application of Accounting Knowledge and Skills P.Lab/O.B.I. 18Interpersonal Relations Credit 6Development of ProductivityPrerequisite: All non-elective courses required for program completion.

ACC 122 – Introduction to Governmental and Nonprofit Accounting

Course DescriptionProvides an introduction to financial report and accounting principles for state/local governments and nonprofit entities.

Competencies Areas HoursThe Governmental Accounting Environment Class 5Financial Reporting for Governmental Entities D.Lab 0Generally Accepted Accounting Principles for Governmental Entities P.Lab/O.B.I. 0Accounting for Nonprofit Organizations Credit 5Prerequisite: ACC 101, ACC102, ACC103

ACC 151 – Individual Tax Accounting

Course DescriptionProvides instruction for preparation of both state and federal income tax. Topics include: taxable income, income adjustments, schedules, standard deductions, itemized deductions, exemptions, tax credits, and tax calculations.


Updated: 04/03/08; 04/08/08; 08/12/08

Competencies Areas HoursTaxable IncomeIncome Adjustments Class 3 4Schedules D.Lab 2Standard Deductions P.Lab/O.B.I. 0Itemized Deductions Credit 4 5ExemptionsTax CreditsTax CalculationsPrerequisite: None

ACC 152 – Payroll Accounting

Course DescriptionProvides 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.

Competencies Areas HoursPayroll Tax LawsPayroll Tax Forms Class 3 4Payroll and Personnel Records D.Lab 2Computing Wages and Salaries P.Lab/O.B.I. 0Taxes Affecting Employees and Employers Credit 4 5Analyzing and Journalizing Payroll Transactions

Prerequisite: ACC 101

ACC 156 – Business Tax Accounting

Course DescriptionProvides instruction for preparation of both state and federal partnership, corporation and other business tax returns. Topics include: organization form, overview of taxation of partnership, special partnership issues, corporate tax elections, adjustments to income and expenses, tax elections, forms and schedules, tax credits, reconciliation of book and tax income, tax depreciation methods, and tax calculations

Competencies Areas HoursOrganization formPartnership income and deductions Class 3 4Corporate income and deductions D.Lab 2Income and expense adjustments P.Lab/O.B.I. 0Tax elections Credit 4 5Forms and schedulesTax depreciation methodsReconciliation of book and tax incomeTax CreditsTax Calculations:


Updated: 04/03/08; 04/08/08; 08/12/08

Prerequisite ACC 101; ACC 151

ACC 157 – Integrated Accounting Management Systems

Course DescriptionEmphasizes use of database management packages, electronic spreadsheet packages, and accounting software packages for accounting/financial applications with more advanced systems. Topics include: creation and management of database applications, creation and management of spreadsheet applications, and creation and management of accounting integrated software systems.

Competencies Areas HoursDatabase Management Applications Class 2Spreadsheet Management Applications D.Lab 8Accounting Integrated Systems Applications P.Lab/O.B.I. 0

Credit 6Prerequisite: ACC 106, ACC 103, ACC 104, SCT 100

ACC 159 – Accounting Simulation

Course DescriptionDevelops skills for the potential accountant to effectively prepare financial statements for presentations and income tax returns. Emphasis is placed on providing students with opportunities for application and demonstration of skills associated with automated accounting. Topics include: financial statement preparation, accounting system installation, automated accounting work sheet preparation, automated accounting income tax return preparation, and job search planning.

Competencies Areas HoursFinancial Statement Preparation Class 1Accounting System Installation D.Lab 9Automated Accounting Worksheet Preparation P.Lab/O.B.I. 0Automated Accounting Income Tax Return Preparation Credit 5Job Search PlanningPrerequisite: ACC 104, ACC 106, SCT 100

ACC 160 – Advanced Accounting Spreadsheet Applications

Course DescriptionProvide the fundamental, intermediate and advanced Microsoft Excel competencies to provide user with the skills necessary to obtain the expert user certification. Topics include spreadsheet creation, financial statements, forecast, amortization schedules, workgroup editing and advanced features such as macros, using charts, importing and exporting data, HTML creation, formulas, Web queries, built-in function, templates, and trends and relationships.

Competencies Areas Hours

Importing and exporting data Class 4

Use templates D.Lab 2Use multiple workbooks P.Lab/O.B.I. 0Formatting numbers Credit 5


Updated: 04/03/08; 04/08/08; 08/12/08

Work with named rangesCollaborating with workgroups Using macros and analysis toolsPrinting workbooks and using toolbarsAuditing a worksheetPrerequisite: ACC 106

ACC 164 – Bookkeeper Certification Review

Course DescriptionReviews the topics of adjusting entries, correction of accounting errors, payroll, depreciation and inventory. Prepares the students to take certification testing.

Competencies Areas HoursAdjusting EntriesCorrection of Errors Class 3 4Payroll D.Lab 2 4Depreciation P.Lab/O.B.I. 0Inventory Credit 4 6

Prerequisite: Program admission or Instructor Approval

ACC 165 – Capstone Review Course of Accounting Principles

Course DescriptionGuides the student in dealing with ethics, internal control, fraud and financial statement analysis in the accounting environment which will require students to confront and resolve accounting problems by integrating and applying skills and techniques acquired from previous courses. Will prepare students in developing a personal code of ethics by exploring ethical dilemmas and pressures they will face as accountants. Will help the student understand financial statement analysis and the relation to fraud, and fraud detection. Will prepare the student for the ACAT Comprehensive Examination for Accreditation in Accountancy.

Competencies Areas HoursFinancial Accounting and Financial Statement Preparation, Presentation and Reporting

Class 4

Business Consulting Services D.Lab 4Taxation P.Lab/O.B.I. 0Business Law Credit 6Ethics and Professional ConductPrerequisite: ACC 101, ACC 102, ACC 103, ACC 150, ACC 152, ACC 156 or 2 year Associate degree

in Accounting

ACC 207 – Principles of Fraud Examination

Course DescriptionStudents will learn the basic principles and theories of occupational fraud. The concepts taught will include how opportunity, pressure, and rationalization link together to create the necessary elements present when fraudulent acts are committed and how fraudulent behavior can be prevented and/or detected. There will be videos and short case studies, produced by the Association of Certified Fraud Examiners (ACFE) will be utilized in the course. Topics covered include: fraud warning signals, identifying ways that firms can implement preventative measures,


Updated: 04/03/08; 04/08/08; 08/12/08

understanding schemes, identifying ways that firms can detect fraudulent activities.

Competencies Areas HoursFraud Class 5Skimming D. Lab 0Cash Larceny P. Lab/O.B.I. 0Billing Schemes Credit 5Check TamperingPayroll SchemesExpense Reimbursement SchemesRegister Disbursement SchemesNon-Cash Assets FraudCorruptionAccounting Principles and Fraud

Prerequisite: Program admission


Updated: 04/03/08; 04/08/08; 08/12/08

Curriculum ModelSuggested Course Sequence

The standard curriculum for Accounting Diploma program is set up on the quarter system. A suggested sequence for the program is given below with area of specialization. Technical colleges may implement the Accounting, Diploma program by using the sequences listed below or by using a locally developed sequence designed to reflect course prerequisites and/or corequisites.

First Quarter

Course Code

Course Name Class Hours

D. Lab Hours

P. Lab/OBI

Hours


Credit Hours

ACC 101 Principles of Accounting I 4 4 0 8 6BUS 101 Document Processing 2 8 0 10 6MAT 111 Business Math 5 0 0 5 5SCT 100 Introduction to Microcomputers 1 4 0 5 3


Second Quarter

Course Code


D. Lab Hours

P. Lab/OBI

Hours


Credit Hours

ACC 102 Principles of Accounting II 4 4 0 8 6ACC 152 Payroll Accounting 4 2 0 6 5

EMP 100 Interpersonal Relations and Professional Development

3 0 0 3 3

ENG 111 Business English 5 0 0 5 5Minimum Required Hours 16 6 0 22 19

Third Quarter

Course Code


D. Lab Hours

P. Lab/OBI

Hours


Credit Hours

ACC 151 Individual Tax Accounting 4 2 0 6 5ACC 103 Principles of Accounting III 4 4 0 8 6ACC 104 Computerized Accounting 1 4 0 5 3

ACC 106 Spreadsheet Fundamentals Applications 1 4 0 5 3


Fourth Quarter

Course Code


D. Lab Hours

P. Lab/OBI

Hours


Credit Hours

ENG 112 Business Communications 5 0 0 5 5

XXX xxx Advisor approved specific Occupational-Guided Electives 0+ 0+ 0+ 10+ 10




Updated: 04/03/08; 04/08/08; 08/12/08

Curriculum ModelSuggested Course Sequence

The standard curriculum for the Accounting Degree program is set up on the quarter system. A suggested sequence for the program is given below with area of specialization. Technical colleges may implement the Accounting, Degree program by using the sequence listed below or by using a locally developed sequence designed to reflect course prerequisites and/or corequisites.

First Quarter

Course Code Course Name Class Hours

D. Lab Hours

P. Lab/OBI

Hours


Credit Hours

ACC 101 Principles of Accounting I 4 4 0 8 6BUS 101 Document Processing 2 8 0 10 6ENG 191 Composition and Rhetoric 5 0 0 5 5SCT 100 Introduction to Microcomputers 1 4 0 5 3


Second Quarter

Course Code


D. Lab Hours

P. Lab/OBI

Hours


Credit Hours

ACC 102 Principles of Accounting II 4 4 0 8 6ACC xxx Accounting Elective 0+ 0+ 0+ 5+ 5XXX xxx Natural Sciences/Mathematics 5 0 0 5 5

Minimum Required Hours 9 4+ 0+ 18+ 16 Third Quarter


D. Lab Hours

P. Lab/OBI

Hours


Credit Hours

ACC 103 Principles of Accounting III 4 4 0 8 6ACC 104 Computerized Accounting 1 4 0 5 3ACC 106 Spreadsheet Fundamentals Applications 1 4 0 5 3ENG 193 Literature and Composition 5 0 0 5 5

Minimum Required Hours 11 12 0 23 17 Fourth Quarter


D. Lab Hours

P. Lab/OBI

Hours


Credit Hours

ACC 151 Individual Tax Accounting 4 2 0 6 5ACC 152 Payroll Accounting 4 2 0 6 5ENG 195 Technical Communications 5 0 0 5 5


Fifth Quarter


D. Lab Hours

P. Lab/OBI

Hours


Credit Hours

XXX xxx Social/Behavioral Science 5 0 0 5 5

XXX xxx Advisor Approved Specific Occupational-Guided Elective 0+ 0+ 0+ 5+ 5

ACC xxx Accounting Elective 0+ 0+ 0+ 5+ 5Minimum Required Hours 5+ 0+ 0+ 15+ 15


Updated: 04/03/08; 04/08/08; 08/12/08

Sixth Quarter


D. Lab Hours

P. Lab/OBI

Hours


Credit Hours

XXX xxx Advisor Approved Specific Occupational-Guided Electives 0+ 0+ 0+ 10+ 10

XXX xxx Associate Degree Level General Core Elective 5 0 0 5 5



Proposed Term Year Standards Revisions - teched.tcsg.edu Probe.080808… · Web viewAccounting...

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