State Board Approval Date:

May 2, 2002

Implementation Date:

Fall, 2002

Last Updated:

10/14/05

Accounting, Degree

Fall 2002

Program Standard and Course Guide

Table of Contents

General Program Standards

SPECIFIC PROGRAM STANDARDS

Admission Requirements

AC03-02-01

Provisional Program Admissions

AC03-02-04

Program Numbering

AC03-03-02

Program Course Consistency and Sequence

AC03-03-03

Program Course List

Accreditation (Guide)

Appendix A

Suggested Course Sequence (Guide)

Appendix B

Suggested Equipment List (Guide)

Appendix C

ADMISSIONS

Standard Number: AC03-02-01 (Admission Requirements)

Standard Statement

Statewide admission requirements are implemented for the Accounting, Degree program.

Explanatory Comment

Admission refers to regular admission into a degree program.

Statewide program admission requirements consider state and national occupational licensing and certifying requirements, where applicable. The institution develops and implements clearly stated degree program admissions policies and procedures.

Admission requirements are related to the functions of the Accounting profession.

Evaluative Criteria

The institution develops, implements, and publishes clearly stated Accounting, Degree program admission and advanced placement policies and procedures.

The requirements for admission to the Accounting, Degree program are:

a)       attainment of 16 years of age;

b)       documentation of high school graduation or satisfaction of High School Equivalency Certificate requirements;

c)       achievement of minimum regular admission scores on tests of reading, language, and math as specified in GDTAE document Minimum Program Entrance Scores; and

d)       completion of application and related procedures.

 

Admission of transfer students to the Accounting program is contingent upon their meeting the following requirements:

a)       regular admission and good standing at a regionally accredited degree granting institution; and

b)       proper completion of application and related procedures.

         

Standard Number: AC03-02-04 (Provisional Admission Requirements)

Standard Statement

Statewide provisional admission requirements are implemented for the Accounting, Degree program.

Explanatory Comment

Provisional admission is granted to qualified students who do not meet the regular admission requirements of the program.

Provisionally admitted students are allowed to take developmental studies courses and/or certain occupational courses as designated in the course sequence standard.

The institution develops, implements, and publishes clearly stated policies and procedures for entry into programs on a provisional basis.

Evaluative Criteria

Provisional admission to the Accounting, Degree program is afforded those students who do not meet program requirements but do meet provisional admission requirements.

The requirements for provisional admission to the Accounting, Degree program are:

a)       attainment of 16 years of age;

b)       achievement of minimum provisional admission scores on tests of reading, language, and math as specified in GDTAE document Minimum Program Entrance Scores; or recommendation by program faculty and designated admissions personnel on the basis of interview and assessment of student potential; and

c)       completion of application and related procedures.

 

All Accounting, Degree program students initially admitted on a provisional basis meet regular admission requirements prior to graduation.

Provisionally admitted students whose English, math, and/or reading achievement levels do not meet regular program admission requirements are required to enroll in developmental studies courses approved by the State Board of Technical and Adult Education.

PROGRAM STRUCTURE

Standard Number:  AC03-03-02 (Program Numbering System)

Standard Statement

A Major Code of AC03 and a CIP Code of 52.0302 are applied to the Accounting, Degree program.

Explanatory Comment

Assignment of a statewide Major Code AC03 and CIP Code 52.0302 to the degree program is the basis from which statewide programmatic consistency is developed.

Each degree/diploma/certificate program complies with the assigned Major Code(s) established in the relevant program-specific standards of the State Board of Technical and Adult Education.

Evaluative Criteria

Each authorized degree/diploma/certificate program is assigned a Major Code and CIP Code.

Each degree/diploma/certificate program having a given Major Code is consistent with all other programs throughout the state that have the same Major Code.

Degree/diploma/certificate programs having multiple specializations are assigned a specialization Major Code for each option.

Standard Number: AC03-03-03 (Program Consistency and Sequence)

Standard Statement

The Accounting, Degree program utilizes essential course components consistent with statewide program requirements.  Specific course alphanumeric identification Codes are assigned to each course.  Students are required to progress through two course categories in a developmentally valid sequence.

Explanatory Comment

Programs are assigned an identical Major Code AC03 and are consistent statewide.  Each specific course is assigned an alphanumeric descriptor that serves as a statewide course identification code.

Evaluative Criteria

The Accounting, Degree program is assigned a Major Code of AC03, and utilizes essential components designated for that program number statewide.  Program components include, but are not limited to:

Program Title

Accounting, Degree

Program Description

The 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 Degree, which qualifies them as accounting technicians.

Course Code

General Core Courses

Class Hours

D. Lab Hours

P. Lab/

OBI Hours

Weekly Contact Hours

Credit Hours

ENG 191

Composition and Rhetoric I

[P] Program admission level language competency or ENG 098

5

0

0

5

5

AND

ENG 193

Composition and Rhetoric II

[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

5

XXX xxx

Social/Behavioral Sciences

10

0

0

10

10

Course Code

Occupational Courses

Class Hours

D. Lab Hours

P. Lab/
OBI Hours

Weekly Contact 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 106

Accounting Spreadsheet Fundamentals

[P] SCT 100

1

4

0

5

3

ACC 151

Individual Tax Accounting

[P] None

3

2

0

5

4

ACC 152

Payroll Accounting

[P] ACC 101

3

2

0

5

4

BUS 101

Beginning Document Processing

[P] Provisional admission

1

9

0

10

5

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

Course Code

Occupational Elective Courses

Class Hours

D. Lab Hours

P. Lab/

 OBI Hours

Weekly Contact Hours

Credit  Hours

(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

[P] SCT 100

1

4

0

5

3

ACC 107

Full-Time Internship

[P] All non-elective courses required for completion

0

0

36

36

12

ACC 108

Half-Time Internship

[P] All non-elective courses required for completion

0

0

18

18

6

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

2

0