Accounting, Diploma, 2008

State Board Approval Date:	08/07/08
Implementation Date:	Fall 2009
Last Updated:	03/31/2010

Accounting, Diploma

Program Standard and Course Guide

General Program Standards
SPECIFIC PROGRAM STANDARDS
Admission Requirements	AC02-02-01
Provisional Program Admissions	AC02-02-04
Program Numbering	AC02-02-02
Program Course Consistency and Sequence	AC02-02-03
Program Course List
Accreditation (Guide)	Appendix A
Suggested Course Sequence (Guide)	Appendix B
Suggested Equipment List (Guide)	Appendix C

Admissions

Standard Number: AC02-02-01 (Admission Requirements)

Standard Statement

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

Explanatory Comment

Admission refers to regular admission into a Diploma program.

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

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

Evaluative Criteria

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

The requirements for admission to the Accounting, diploma 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 TCSG 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 diploma granting institution; and

b) proper completion of application and related procedures.

Standard Number: AC02-02-04 (Provisional Admission Requirements)

Standard Statement

Statewide provisional admission requirements are implemented for the Accounting, Diploma 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, Diploma 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, Diploma 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 TCSG 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, Diploma 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 the Technical System of Georgia.

Program Structure

Standard Number: AC02-03-02 (Program Numbering System)

Standard Statement

A Program Major Code of AC02 and a Program CIP Code of 52.0302 are applied to the Accounting, Diploma program.

Explanatory Comment

Assignment of a statewide Program Major Code AC02 and Program CIP Code 52.0302 to the Program Title, Diploma program is the basis from which statewide programmatic consistency is developed.

Each diploma/diploma/certificate program complies with the assigned Program Major Code(s) established in the relevant program-specific standards of the State Board of the Technical System of Georgia.

Evaluative Criteria

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

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

Diploma/diploma/certificate programs having multiple specializations are assigned a Specialization Major Code and Specialization CIP Code for each option.

Standard Number: AC02-03-03 (Program Consistency and Sequence)

Standard Statement

The Accounting, Diploma 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 AC02 and are consistent statewide. Each specific course is assigned an alphanumeric descriptor that serves as a statewide course identification code.

Evaluative Criteria

The Accounting, Diploma program is assigned a Major Code of AC02, and utilizes essential components designated for that program number statewide. Program components include, but are not limited to:

Program Title

Accounting, Diploma

Program Description

The 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.

Course Code	General Core Course Title	Class Hours	D. Lab Hours	P. Lab/OBI Hours	Weekly Contact Hours	Credit Hours
EMP 1000	Interpersonal Relations and Professional Development [P] Provisional admission	3	0	0	3	3
ENG 1010	Fundamentals of English I [P] ENG 097 or English entrance English score in accordance with approved TCSG admission score levels; and RDG 097 or entrance reading score in accordance with approved TCSG admission score levels	5	0	0	5	5
ENG 1012	Fundamentals of English II [P] ENG 1010	5	0	0	5	5
MAT 1011	Business Mathematics [P] MAT 097 or entrance arithmetic score in accordance with approved TCSG admission score levels	5	0	0	5	5
Minimum Required Hours:		18	0	0	18	18

Course Code	Occupational Course Title	Class Hours	D. Lab Hours	P. Lab/OBI Hours	Weekly Contact Hours	Credit Hours
ACC 1101	Principles of Accounting I [P] Program admission	4	4	0	8	6
ACC 1102	Principles of Accounting II [P] ACC 1101	4	4	0	8	6
ACC 1103	Principles of Accounting III [P] ACC 1102	4	4	0	8	6
ACC 1104	Computerized Accounting [P] ACC 1102, SCT 100	1	4	0	5	3
ACC 1106	Spreadsheet Applications [P] SCT 100	1	4	0	5	3
ACC 1151	Individual Tax Accounting [P] None	4	2	0	6	5
ACC 1152	Payroll Accounting [P] ACC 1101	4	2	0	6	5

BUS 1130	Document Processing [P] Ability to key at least 25 wpm or BUS 100 [C] SCT 100	2	8	0	10	6
SCT 100	Introduction to Microcomputers [P] Provisional admission	1	4	0	5	3
XXX xxx	Advisor approved specific Occupational-Guided Electives	0+	0+	0+	10+	10
Minimum Required Hours:		25+	36+		71+	53

Course Code	Occupational Electives Course Title*	Class Hours	D. Lab Hours	P. Lab/OBI Hours	Weekly Contact Hours	Credit Hours
ACC 2105	Database Applications [P] SCT 100	1	4	0	5	3
ACC 2167	Accounting Internship I [P] All non-elective courses required for completion	0	0	18	18	6
ACC 2168	Accounting Internship II [P] All non-elective courses required for completion	0	0	36	36	12
ACC 2120	Principles of Auditing [P] ACC 1103	5	0	0	5	5
ACC 2122	Introduction to Governmental and Nonprofit Accounting [P] ACC 1103	5	0	0	5	5
ACC 2150	Cost Accounting [P] ACC 1103	4	4	0	8	6
ACC 2154	Personal Finance [P] None	5	0	0	5	5
ACC 2155	Legal Environment of Business [P] Program admission	5	0	0	5	5
ACC 2156	Business Tax Accounting [P] ACC 1101, ACC 1151	4	2	0	6	5
ACC 2157	Integrated Accounting Management Systems [P] ACC 1103, ACC 1104, ACC 1106	2	8	0	10	6
ACC 2158	Managerial Accounting [P] ACC 1103	4	4	0	8	6
ACC 2159	Accounting Simulation [P] ACC 1104, ACC 1106	1	9	0	10	5
ACC 2160	Advanced Spreadsheets Applications [P] ACC 1106	4	2	0	6	5
ACC 2164	Bookkeeper Certification Review [P] Program admission or Instructor approval	4	4	0	8	6
ACC 2165	Capstone Review Course of Accounting Principles [P] ACC 1103, ACC 2150, ACC 1152, ACC 1151 ACC 2156, or 2 years Associate Degree in Accounting	4	4	0	8	6
ACC 2207	Principles of Fraud Examination [P] Program admission	5	0	0	5	5
BAF 100	Introduction To Banking and Finance [P] Program admission	5	0	0	5	5
BUS 1150	Database Applications [P] SCT 100	1	4	0	5	3
BUS 1240	Office Procedures [P] SCT 100 [C] BUS 1130	2	6	0	8	5
BUS 1140	Word Processing [P] SCT 100	2	6	0	8	5
BUS 1300	Introduction to Business [P] Program admission	5	0	0	5	5
BUS 1310	Introduction to Business Culture [P] SCT 100	5	0	0	5	5
CIS 106	Computer Concepts [P] Program admission	5	0	0	5	5
MKT 100	Introduction to Marketing [P] Provisional admission	5	0	0	5	5
MKT 101	Principles 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 110	Entrepreneurship [P] Program admission level math achievement	6	4	0	10	8
MSD 100	Management Principles [P] Provisional admission	5	0	0	5	5
MSD 101	Organizational Behavior [P] Provisional admission	5	0	0	5	5
MSD 102	Employment Law [P] Provisional admission	5	0	0	5	5
MSD 103	Leadership [P] Provisional admission	5	0	0	5	5
MSD 104	Human Resource Management [P] Provisional admission	5	0	0	5	5
MSD 112	Introduction to Business [P] Provisional admission	5	0	0	5	5
MSD 113	Business Ethics [P] Provisional admission	5	0	0	5	5

Course Code	Course Name	Class Hours	D. Lab Hours	P. Lab/ OBI Hours	Weekly Contact Hours	Credit Hours
ACC 1101	Principles of Accounting I	4	4	0	8	6
BUS 1130	Document Processing	2	8	0	10	6
MAT 1011	Business Mathematics	5	0	0	5	5
SCT 100	Introduction to Microcomputers	1	4	0	5	3
	Total	12	16		28	20

Second Quarter

Course Code	Course Name	Class Hours	D. Lab Hours	P. Lab/ OBI Hours	Weekly Contact Hours	Credit Hours
ACC 1102	Principles of Accounting II	4	4	0	8	6
ACC 1152	Payroll Accounting	4	2	0	6	5
EMP 100	Interpersonal Relations and Professional Development	3	0	0	3	3
ENG 1010	Fundamentals of English I	5	0	0	5	5
	Total	16	6	0	22	19

Third Quarter

Course Code	Course Name	Class Hours	D. Lab Hours	P. Lab/ OBI Hours	Weekly Contact Hours	Credit Hours
ACC 1151	Individual Tax Accounting	4	2	0	6	5
ACC 1103	Principles of Accounting III	4	4	0	8	6
ACC 1104	Computerized Accounting	1	4	0	5	3
ACC 1106	Spreadsheet Applications	1	4	0	5	3
	Total	10	14	0	24	17

Fourth Quarter

Course Code	Course Name	Class Hours	D. Lab Hours	P. Lab/ OBI Hours	Weekly Contact Hours	Credit Hours
ENG 1012	Fundamentals of English II	5	0	0	5	5
XXX xxx	Advisor approved specific Occupational-Guided Electives	0+	0+	0+	10+	10
	Total	5+	0+	0+	15+	15