Accounting
Outcomes
- Accountant — A.A.S. Degree 72 credits
- Accountant — Diploma 64 credits
- Accounting Clerk — Diploma 32 credits
Accountant — A.A.S. Degree
First Year – First Semester
| Course# | Course Title | Credits |
| ACCT1000 | Principles of Accounting I | 4 |
This course covers the fundamental accounting concepts and principles that are used in a business environment. It serves as the introductory course to financial accounting as it relates to accrual accounting. Prerequisites: None. Offered: Fall, Spring Credit Breakout: 3.00 lecture, 1.00 lab, 0.00 other. Student Expectations: Each student will spend at least 7 hours per week preparing for class. Attendance is critical in this class. | ||
| ACCT1100 | Business Law and Ethics | 3 |
This course is an introductory course in the principles of law as they apply to citizens and business. Prerequisites: None. Offered: Fall Credit Breakout: 3.00 lecture, 0.00 lab, 0.00 other. Student Expectations: Each student will spend at least 6 hours per week preparing for class. Attendance is critical in this class. | ||
| ACCT1106 | Accounting Mathematics | 3 |
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. Prerequisites: None. Offered: Fall, Spring Credit Breakout: 3.00 lecture, 0.00 lab, 0.00 other. Student Expectations: Each student will spend at least 6 hours per week preparing for class. Attendance is critical in this class. | ||
| COML1400 | Introduction to Computers | 3 |
This online-enhanced course covers the basics of using Personal Computers (PC's) and the Microsoft Office Professional suite of programs, including Word, Excel, Access and PowerPoint to create documents, spreadsheets, databases and presentations. Students will also be introduced to the Internet, e-mail and the history of computers. Prerequisites: Offered: Fall, Spring, Summer Credit Breakout: 2.00 lecture, 1.00 lab, 0.00 other. | ||
| General Education Elective** | 4 | |
We're Sorry. But the information for course NONE1234 is not available. Please check back later. Thank-you. | ||
| Total Credits | 17 | |
First Year – Second Semester
| Course# | Course Title | Credits |
| ACCT1003 | Principles of Accounting II | 4 |
This course provides instruction for the analysis and recording of transactions relating to partnerships and corporations in both merchandising and manufacturing environments. Prerequisites: ACCT1000. Offered: Fall, Spring Credit Breakout: 3.00 lecture, 1.00 lab, 0.00 other. Student Expectations: Each student will spend at least 5 hours per week preparing for class. Attendance is critical in this class. | ||
| ACCT1226 | Payroll Accounting | 3 |
This course covers the various state and federal laws pertaining to the computation and payment of salaries and wages. Topics include preparation of employment records, payroll registers, employee earnings records, and state and federal reports. Prerequisites: ACCT1000. Credit Breakout: 3.00 lecture, 0.00 lab, 0.00 other. Student Expectations: The student will attend all classes and spend a minimum of 4 hours per week preparing for class. Attendance is critical. | ||
| ACCT1306 | Spreadsheets | 3 |
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: COML1400. Offered: Fall, Spring Credit Breakout: 2.00 lecture, 1.00 lab, 0.00 other. Student Expectations: Each student will spend at least 5 hours per week preparing for class. Attendance is critical in this class. | ||
| ACCT1406 | Income Tax | 4 |
This course provides a practical explanation of the Internal Revenue Code as it applies to individuals and businesses. Tax forms are an integral part of this course. Prerequisites: None. Offered: Fall, Spring Credit Breakout: 4.00 lecture, 0.00 lab, 0.00 other. Student Expectations: Each student will spend at least 8 hours per week preparing for class. Attendance is critical in this class. | ||
| Technical Elective* | 3 | |
We're Sorry. But the information for course NONE1234 is not available. Please check back later. Thank-you. | ||
| SPEE1020 | Interpersonal Communications | 3 |
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, verbal and non-verbal expressions and conflict resolution. Prerequisites: None. Offered: Fall, Spring, Summer Credit Breakout: 3.00 lecture, 0.00 lab, 0.00 other. Student Expectations: Each student will spend at least 6 hours per week preparing for class. Attendance is critical in this class. | ||
| Total Credits | 20 | |
Second Year – First Semester
| Course# | Course Title | Credits |
| ACCT2000 | Intermediate Accounting I | 4 |
This course is part one of a two-part course of 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, statement of cash flows, and the study of cash, marketable securities, notes and accounts receivable and plant and intangible assets. Prerequisites: ACCT1003. Offered: Fall, Spring Credit Breakout: 3.00 lecture, 1.00 lab, 0.00 other. Student Expectations: Each student will spend at least 8 hours per week preparing for class. Attendance is critical in this class. | ||
| ACCT2100 | Cost Accounting I | 4 |
This course covers accounting for materials, labor and factory overhead in 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. Offered: Fall, Spring Credit Breakout: 4.00 lecture, 0.00 lab, 0.00 other. Student Expectations: Each student will spend at least 8 hours per week preparing for class. Attendance is critical in this class. | ||
| ACCT2200 | Accounting Computer Application I | 3 |
This course is an introduction to computerized accounting applications. Topics include general ledger, payroll, accounts receivable, accounts payable and inventory. Prerequisites: ACCT1000 and COML1400. Credit Breakout: 2.00 lecture, 1.00 lab, 0.00 other. Student Expectations: Each student is expected to spend at least five hours per week preparing for class. Attendance is crucial in this class. Students will use microcomputers to demonstrate skill in applying accounting principles. | ||
| ENGL1150 | Composition I | 3 |
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. Prerequisites: Must pass Accuplacer test or successfully complete ENGL0130 - English Essentials or receive instructor approval. Offered: Fall, Spring, Summer Credit Breakout: 3.00 lecture, 0.00 lab, 0.00 other. Student Expectations: Each student will spend at least 6 hours per week preparing for class. Attendance is critical in this class. | ||
| General Education Elective** | 3 | |
We're Sorry. But the information for course NONE1234 is not available. Please check back later. Thank-you. | ||
| Total Credits | 17 | |
Second Year – Second Semester
| Course# | Course Title | Credits |
| ACCT2003 | Intermediate Accounting II | 4 |
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: ACCT2000. Offered: Fall, Spring Credit Breakout: 3.00 lecture, 1.00 lab, 0.00 other. Student Expectations: The student will attend all classes and spend a minimum of 8 hours per week preparing for class. Attendance is critical. | ||
| ACCT2103 | Cost Accounting II | 4 |
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. Offered: Fall, Spring Credit Breakout: 4.00 lecture, 0.00 lab, 0.00 other. Student Expectations: Each student is expected to spend at least 5 hours per week preparing for class. Attendance is crucial in this class. | ||
| ACCT2203 | Accounting Computer Application II | 3 |
This course involves the use of a commercial accounting software package to complete an accounting simulation. Topics include depreciation and fixed assets. Prerequisites: ACCT2200. Credit Breakout: 2.00 lecture, 1.00 lab, 0.00 other. Student Expectations: Each student is expected to spend at least three hours per week preparing for class. Attendance is crucial in this class. | ||
| ACCT2306 | Auditing | 3 |
This course is the fundamental course in external auditing. The course will be a practical application of external auditing as it applies to public accounting. Prerequisites: ACCT1000. Credit Breakout: 3.00 lecture, 0.00 lab, 0.00 other. Student Expectations: Each student will spend at least 7 hours per week preparing for class. Attendance is critical in this class. | ||
| General Education Elective (MnTC Goal 3 or 4)** | 4 | |
We're Sorry. But the information for course NONE1234 is not available. Please check back later. Thank-you. | ||
| Total Credits | 18 | |
| Total Program Requirements | 72 |
This is a sample course sequence resulting in an A.A.S. degree.
Please consult your program advisor regarding your academic plans.
* Technical electives may be selected from course subject areas: ACCT, ISTC or OFFC
** Select General Education electives from any MnTC goal area.
