Accountant - Diploma - Dakota County Technical College | DCTC - a 2-Year Minnesota School Offering Associate Degree, Certificate and Diploma Programs to the Twin Cities, MN

Accountant - Diploma

The Accountant Diploma provides basic and intermediate skills to enter the workforce as an accountant.

This is a sample course sequence. Please contact your program advisor regarding your academic plans.

If starting in the spring, please contact advisor due to course availability.

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2024-2025 Required Courses

First Year - Fall Semester

Course Title	Credits
ACCT 1010 Principles of Financial Accounting I ACCT - 1010: Principles of Financial Accounting I Description ACCT 1010 This course covers the fundamental accounting concepts and principles which are used in a business environment to provide reports on the economic condition of a sole proprietor organization. The focus will be on the accrual method of accounting, utilizing Generally Accepted Accounting Principles (GAAP) to analyze and record transactions. The ultimate objective is to understand the effects of these transactions in order to provide timely and relevant information in the form of financial statements. This course provides detailed information on topics of the accounting cycle, journalizing, posting, trial balances, adjusting entries, financial statements, cash reconciliations and internal control. Credits: 4 Prerequisites: None Corequisites: None Future Offering: Spring 2025 Course Outline: ACCT1010 — PDF	4
ACCT 1100 Business Law and Ethics 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 and emphasizes the importance of ethics in business. This course is intended to give students a basic knowledge of business law and the decisions required which affect how business is conducted. Focus is given to the sources of law, legal reasoning, legal procedures, torts, contracts and e-contracts, the sale of goods under the uniform Commercial Code, unfair competition, consumer protection sales and lease contracts, and negotiable instruments. Credits: 3 Prerequisites: None Corequisites: None Future Offering: Spring 2025 Course Outline: ACCT1100 — PDF	3
ACCT 1106 Accounting Mathematics ACCT - 1106: Accounting Mathematics Description ACCT 1106 This course introduces students to the mathematical concepts and applications necessary for successful accounting careers. The focus is on business and financial operations with a strong emphasis on problem solving. Topics will include basic algebra, cash and trade discounts, markups and markdowns, simple and compound interest, present values and future values of annuities. Credits: 3 Prerequisites: None Corequisites: None Future Offering: Spring 2025 Course Outline: ACCT1106 — PDF	3
Total Semester Credits:	10

First Year - Spring Semester

Course Title	Credits
ACCT 1013 Principles of Financial Accounting II ACCT - 1013: Principles of Financial Accounting II Description ACCT 1013 This course covers the accounting concepts and principles which are used in a business environment to provide reports on the economic condition of a partnership and corporate organization. The focus will be on the accrual method of accounting, utilizing Generally Accepted Accounting Principles (GAAP) to analyze and record transactions. This course provides detailed information on topics of fixed assets, liabilities, forms of organization, investments, cash flow statements, and financial statement analysis. Prerequisite: ACCT1010 Credits: 4 Prerequisites: ACCT 1010 Principles of Financial Accounting I Corequisites: None Future Offering: Spring 2025 Course Outline: ACCT1013 — PDF	4
ACCT 1206 Payroll Accounting ACCT - 1206: Payroll Accounting Description ACCT 1206 This course covers the various payroll procedures of federal laws pertaining to computation and payment of salaries and wages, and the reporting requirements for various state and federal agencies. Topics include coverage of the Federal Fair Labor Standards Act and other federal laws, preparation of journal entries, payroll registers, and employee earnings records, calculation of social security and federal income tax withholding, coverage of state and federal unemployment compensation taxes, preparation of federal and state payroll tax forms and reports, and knowledge of federal payroll tax deposit requirements. Prerequisite: ACCT1010 Credits: 2 Prerequisites: ACCT 1010 Principles of Financial Accounting I Corequisites: None Future Offering: Spring 2025 Course Outline: ACCT1206 — PDF	2
ACCT 1306 Spreadsheets ACCT - 1306: Spreadsheets Description ACCT 1306 This course provides instruction in the concepts, procedures, and application of electronic spreadsheets for accounting application. Topics include managing multiple-sheet spreadsheets, creating and using charts and graphs, creating complex formulas, and creating and printing reports. Course will prepare students for the Microsoft Specialist Certification exam. Prerequisites: None Credits: 3 Prerequisites: None Corequisites: None Future Offering: Spring 2025 Course Outline: ACCT1306 — PDF	3
ACCT 1406 Income Tax ACCT - 1406: Income Tax Description ACCT 1406 This course focuses of the Internal Revenue Code as it applies to individuals and businesses. Topics include foundations and concepts of tax law, income and deductions, calculating taxable income and income tax, and business income and deductions including depreciation. Preparation of tax forms on income tax software is an integral part of this course. Prerequisites: None Credits: 4 Prerequisites: None Corequisites: None Future Offering: Spring 2025 Course Outline: ACCT1406 — PDF	4
COMS 1020 Interpersonal Communication COMS - 1020: Interpersonal Communication Description COMS 1020 This course is intended to increase student's awareness of the processes, models, and theories of interpersonal communication relative to relationships that impact people's personal and professional lives. Through self-analysis and reflection, case studies, practical application, and critical thinking, students will examine the influence of communicative behaviors on themselves, their personal relationships, groups, and society. Concepts include self-esteem, self-fulfilling prophecies, perception, ethics, emotion, conflict, cultural awareness, language, nonverbal communication, social media, and listening. Meets Goal 7. Meets MNTC Goal 1 Fall 2016 and after. Credits: 3 Prerequisites: None Corequisites: None Future Offering: Spring 2025 Summer 2025 MNTC Goals: 1,7 Course Outline: COMS1020 — PDF	3
Total Semester Credits:	16

Second Year - Fall Semester

Course Title	Credits
ACCT 2000 Intermediate Accounting I ACCT - 2000: Intermediate Accounting I Description ACCT 2000 This course is part one of a two-part comprehensive study of accounting theory and concepts from the point of view of the Financial Accounting Standards Board (FASB) Statements of Financial Accounting Concepts, and the Statements of Financial Accounting Standards and generally accepted accounting principles (GAAP). Emphasis is placed on student understanding of the accounting cycle and complex accounting principles. Topics include creation and use of journal entries, end of period adjusting entries, completion of the accounting cycle and production of income statements, changes in owners? equity, balance sheets and cash flow statements. Other topics include cash and receivables, measurement and timing of revenues and expenses, and inventory cost measurement, methods and special valuation issues. Prerequisite: ACCT 1013 Credits: 4 Prerequisites: ACCT 1003 Principles of Accounting II ACCT 1013 Principles of Financial Accounting II Corequisites: None Future Offering: None Course Outline: ACCT2000 — PDF	4
ACCT 2110 Managerial Accounting I ACCT - 2110: Managerial Accounting I Description ACCT 2110 This course is an introduction to the fundamental concepts of planning, controlling, and decision making used by managers. Included are the principles and concepts used to account for materials, labor, and overhead in a manufacturing or service entity. Topics include job order costing, process costing, cost behaviors, and flexible budgets and performance analysis. Prerequisite: ACCT1010 Credits: 4 Prerequisites: ACCT 1010 Principles of Financial Accounting I Corequisites: None Future Offering: Spring 2025 Course Outline: ACCT2110 — PDF	4
ACCT 2200 Accounting Computer Applications I ACCT - 2200: Accounting Computer Applications I Description ACCT 2200 This course is an introduction to computerized accounting applications. Emphasis is placed on entering business transactions, the effect of generally accepted accounting principles (GAAP) on these transactions, and the formation of financial statements. Students will learn to prepare financial statements, setup both service and merchandise companies, update a chart of accounts, analyze transactions, make payroll entries, reconcile bank accounts, journalize and post adjusting and closing entries. At the end of this course, a certification exam is offered. After passing the exam, the student will achieve the designation of QuickBooks Certified User. Prerequisite: ACCT 1010 Credits: 3 Prerequisites: ACCT 1010 Principles of Financial Accounting I Corequisites: None Future Offering: Spring 2025 Course Outline: ACCT2200 — PDF	3
ENGL 1150 Composition I 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. Prerequisite: placement into writing college level. Credits: 3 Prerequisites: Corequisites: None Future Offering: Spring 2025 Summer 2025 MNTC Goals: 1 Course Outline: ENGL1150 — PDF	3
Total Semester Credits:	14

Second Year - Spring Semester

Course Title	Credits
ACCT 2003 Intermediate Accounting II ACCT - 2003: Intermediate Accounting II Description ACCT 2003 This course is part two of a two-part comprehensive study of accounting theory and concepts from the point of view of the Financial Accounting Standards Board (FASB) Statements of Financial Accounting Concepts, and the Statements of Financial Accounting Standards and generally accepted accounting principles (GAAP). This course continues to place emphasis on student understanding of the accounting cycle and complex accounting principles. Topics include financial analysis tools; cost of acquisition, subsequent expenditures, depreciation, depletion, impairment, and disposal of property, plant and equipment; investments and long-term receivables; bonds and long-term liabilities; contributed capital; retained earnings and earnings per share (EPS); income taxes; postretirement benefits; and accounting for leases. Students will acquire practice in using the concept of the time value of money to determine the value of financial assets and liabilities. Prerequisite: ACCT 2000 Credits: 4 Prerequisites: ACCT 2000 Intermediate Accounting I Corequisites: None Future Offering: Spring 2025 Course Outline: ACCT2003 — PDF	4
ACCT 2113 Managerial Accounting II ACCT - 2113: Managerial Accounting II Description ACCT 2113 This course enables managers to use quantitative tools and techniques from an internal perspective to make accurate management decisions. Primary topics include cost-volume-profit analysis, differential cost analysis, master budgeting techniques, standard cost and variance analysis, and activity-based costing. Prerequisite: ACCT 2110 Credits: 4 Prerequisites: ACCT 2110 Managerial Accounting I Corequisites: None Future Offering: Spring 2025 Course Outline: ACCT2113 — PDF	4
ACCT 2206 Fund/Nonprofit Accounting ACCT - 2206: Fund/Nonprofit Accounting Description ACCT 2206 This course covers the application of generally accepted accounting principles for non-profit organizations, with emphasis on state and local governmental agencies. Topics include accounting for states, municipalities, and not-for-profit organizations with some federal government accounting. Additional focus includes accounting for private not-for-profit organizations such as colleges, universities, hospitals, and other health care providers.Prerequisite: ACCT1013 Credits: 3 Prerequisites: ACCT 1013 Principles of Financial Accounting II Corequisites: None Future Offering: Spring 2025 Course Outline: ACCT2206 — PDF	3
General Education Credits (MnTC Goal 3) ‡ MNTC - 3: General Education Credits (MnTC Goal 3) Description MNTC 3 Credits: Prerequisites: None Corequisites: None Future Offering: None Course Outline: MNTC3 — PDF OR General Education Credits (MnTC Goal 4) ‡ MNTC - 4: General Education Credits (MnTC Goal 4) Description MNTC 4 Credits: Prerequisites: None Corequisites: None Future Offering: None Course Outline: MNTC4 — PDF	3
Total Semester Credits:	14

Total Credits:	54

‡ Select General Education electives from specified MnTC goal area or from any MnTC goals if none specified.

Accountant - Diploma

2024-2025 Required Courses

First Year - Fall Semester

First Year - Spring Semester

Second Year - Fall Semester

Second Year - Spring Semester

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Rosemount Campus