Accountant - Diploma

Recommended Course Sequence

Core Courses

Course Title Credits
ACCT 1000 Principles of Accounting I
Description
ACCT 1000 This introductory course covers the fundamental accounting concepts and principles which are used in a business environment. These concepts are consistent with generally accepted accounting principles. The phrase "generally accepted accounting principles" (or "GAAP" consists of three important sets of rules: (1) the basic accounting principles and guidelines, (2) rules and standards issued by FASB and (3) the generally accepted industry practices. The course explores the role of accounting as a primary business information system.

Credits: 4

Effective Dates: 02/20/1998 - 12/31/9999

Course Outline: ACCT1000

4
ACCT 1003 Principles of Accounting II
Description
ACCT 1003 This course continues to explore fundamental accounting concepts and principles. Topics include current and fixed assets, and current and long-term liabilities. Corporations and partnership business types are also explained and defined.

Credits: 4

Effective Dates: 02/20/1998 - 12/31/9999

Course Outline: ACCT1003

4
ACCT 1100 Business Law and Ethics
Description
ACCT 1100 This course is an introductory course in the principles of law as they apply to citizens and business.

Credits: 3

Effective Dates: 02/20/1998 - 12/31/9999

Course Outline: ACCT1100

3
ACCT 1106 Accounting Mathematics
Description
ACCT 1106 This course includes a review of the basics of arithmetic and algebra. The focus is on business and financial operations concepts with a strong emphasis on problem solving.

Credits: 3

Effective Dates: 04/01/1998 - 12/31/9999

Course Outline: ACCT1106

3
ACCT 1206 Payroll Accounting
Description
ACCT 1206 This course covers the various state and federal laws pertaining to computation and payment of salaries and wages. Topics include preparation of employment records, payroll registers, employee earnings records, and state and federal reports. Prerequisite: ACCT1000 Principles of Accounting I

Credits: 2

Effective Dates: 08/24/2014 - 12/31/9999

Course Outline: ACCT1206

2
ACCT 1306 Spreadsheets
Description
ACCT 1306 This course covers the use of a computer spreadsheet program for accounting applications. Topics include managing multiple-sheet spreadsheets, creating and using charts and graphs, creating complex formulas, and creating and printing reports. Prerequisites: COMC1400

Credits: 3

Effective Dates: 02/20/1998 - 12/31/9999

Course Outline: ACCT1306

3
ACCT 1406 Income Tax
Description
ACCT 1406 This course covers the major Internal Revenue Code sections that apply to the filing of individual and business income tax returns. Major topics covered include a history of income tax law, the tax formula, gross income and exclusions, business and personal deductions, and tax credits. Income tax form preparation is an integral part of this course.

Credits: 4

Effective Dates: 02/20/1998 - 12/31/9999

Course Outline: ACCT1406

4
ACCT 2000 Intermediate Accounting I
Description
ACCT 2000 This course is a comprehensive study of accounting theory and concepts with an analysis of the influence on financial accounting by various boards, associations, and governmental agencies. Topics include the income statement, balance sheet, cash, marketable securities, notes and accounts receivable, plant and intangible assets, and bonds and leases. Prerequisites: ACCT1003

Credits: 4

Effective Dates: 02/20/1998 - 12/31/9999

Course Outline: ACCT2000

4
ACCT 2003 Intermediate Accounting II
Description
ACCT 2003 This course is part two of a two-part course of study of accounting theory and concepts. Topics include long-term investments, current and contingent liabilities, bonds payable, leases, pension plans, owner's equity, and accounting for income taxes and earnings per share. Prerequisites: ACCT 2000

Credits: 4

Effective Dates: 02/20/1998 - 12/31/9999

Course Outline: ACCT2003

4
ACCT 2100 Cost Accounting I
Description
ACCT 2100 This course covers accounting for materials, labor, and factory overhead for a manufacturing entity. Other topics include the job order cost system, the process cost system, and accounting for scrap, spoiled goods, by-products, and joint products. Prerequisites: ACCT1000

Credits: 4

Effective Dates: 02/20/1998 - 12/31/9999

Course Outline: ACCT2100

4
ACCT 2103 Cost Accounting II
Description
ACCT 2103 Topics include cost-volume-profit relationships, differential costs and revenues, budgeting, standard costing, and cost analysis. Also included are quantitative techniques used for inventory control. Prerequisites: ACCT2100

Credits: 4

Effective Dates: 02/20/1998 - 12/31/9999

Course Outline: ACCT2103

4
ACCT 2200 Accounting Computer Applications I
Description
ACCT 2200 This course is an introduction to computerized applications. Students will learn to prepare financial statements, setup both service and merchandise companies, analyze transactions, make payroll entries, reconcile bank accounts, journalize and post adjusting and closing entries. Prerequisites: ACCT 1000

Credits: 3

Effective Dates: 02/20/1998 - 12/31/9999

Course Outline: ACCT2200

3
ACCT 2206 Fund/Nonprofit Accounting
Description
ACCT 2206 This course covers the application of generally accepted accounting principles for state and local governmental units. Topics include accounting for states, municipalities, and not-for-profit organizations with some federal government accounting. Prerequisites: ACCT1003

Credits: 3

Effective Dates: 02/20/1998 - 12/31/9999

Course Outline: ACCT2206

3
ADTC 1018 Basic Computer Applications
Description
ADTC 1018 This course covers basic information on the history of computers and their impact on society, computer hardware and desk application software. Students will learn the fundamentals of word processing, database, spreadsheet, and presentation applications. Students will also be introduced to use of the Internet and e-mail. This course meets the Dakota County Technical College's computer literacy requirement.

Credits: 3

Effective Dates: 05/21/2014 - 12/31/9999

Course Outline: ADTC1018

3
Technical Elective(s)* 3
Total Core Credits: 51

General Education Courses

Course Title Credits
ENGL 1150 Composition I
Description
ENGL 1150 This course emphasizes the process of writing expository and persuasive essays using effective writing skills and a variety of research techniques. Also included in the course content are critical reading and logical reasoning. Meets MnTC Goal 1 - PREREQUISITES: Student must score an 86 or above on the Accuplacer Sentence Skills assessment OR complete developmental courses through English Essentials AND score a 78 or higher on the Accuplacer Reading Comprehension Assessment OR complete College Reading I or II.

Credits: 3

Effective Dates: 08/24/2009 - 12/31/9999

MNTC Goals: 1

Course Outline: ENGL1150

3
SPEE 1020 Interpersonal Communication
Description
SPEE 1020 This course focuses on the practical and theoretical concepts of human communications and the styles used in personal, social and professional environments. Students will also acquire skills in critical thinking, perception, listening, emotional communication, verbal and non-verbal expressions and conflict resolution. Meets MnTC Goal 7

Credits: 3

Effective Dates: 03/26/1999 - 12/31/9999

MNTC Goals: 7

Course Outline: SPEE1020

3
General Education Elective(s) (MnTC Goal 3 or Goal 4 )*** 3
Total General Education Credits: 9
Total Program Credits: 60
* Select Technical electives from the following subject areas: ACCT , ISTC , ADTC .
*** Select General Education electives from MnTC goal area.