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	5	4
ACC 157	Integrated Accounting Management Systems [P] ACC 103, ACC 104, ACC 106, SCT 100	2	8	0	10	6
ACC 158	Managerial Accounting [P] ACC 103	4	4	0	8	6
ACC 159	Accounting Simulation [P] ACC 104, ACC 106, SCT 100	1	9	0	10	5
ACC 160	Advanced Accounting Spreadsheet Applications [P] ACC 106	4	2	0	6	5
ACC 165	Capstone Review Course of Accounting Principles [P] ACC 101, ACC 102, ACC 103, ACC 150, ACC 152, ACC 156, or 2 years Associate degree in Accounting	4	4	0	8	6
BUS 105	Database Fundamentals [P] SCT 100	1	4	0	5	3
BUS 151	Introduction to Business [P] Program admission	5	0	0	5	5
ECO 191	Principles of economics [P] Program administration	5	0	0	5	5
ECO 192	Microeconomics [P] Program administration	5	0	0	5	5
ECO 193	Macroeconomics [P] Program administration	5	0	0	5	5
FIN 191	Introduction to Finance [P] None	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	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
AND
XXX xxx	Electives (from outside the area of specialization)	0+	0+	0+	0+	5

*

(Each college may choose from the above list of program elective courses as necessary to meet local requirements and program accreditation requirements. Colleges seeking program accreditation should consult the appropriate program standards prior to selecting from the list. Note: The electives should be selected on the basis of program and college accreditation requirements as well as DTAE State Board policies; however, students must complete a minimum of twenty hours.)

Program Final Exit Point

Accounting, Degree

102 minimum quarter-hours credits required for graduation

APPENDIX A

Accreditation and Certification

The Accounting, Degree program must conform to the institutional accreditation requirements of the Council on Occupational Education (COE) or the Southern Association of Colleges and Schools Commission on Colleges (COC).

There is no certification for accounting assistants, although accountants in public practice are certified by the American Institute of Certified Public Accountants (AICPA).

APPENDIX B

General Information

Accounting, Degree Program Curriculum Model

Suggested Course Sequence

The standard curriculum for the Accounting, Degree program is set up on the quarter system. A suggested sequence for the program is given below with area of specialization. Technical colleges may implement the Accounting, Degree program by using the sequence listed below or by using a locally developed sequence designed to reflect course prerequisites and/or corequisites.

First Quarter

Course Code	Course Name	Class Hours	D. Lab Hours	P. Lab/ OBI Hours	Weekly Contact Hours	Credit Hours
ACC 101	Principles of Accounting I	4	4	0	8	6
BUS 101	Beginning Document Processing	1	9	0	10	5
ENG 191	Composition and Rhetoric I	5	0	0	5	5
SCT 100	Introduction to Microcomputers	1	4	0	5	3
	Total	11	17	0	28	19

Second Quarter

Course Code	Course Name	Class Hours	D. Lab Hours	P. Lab/ OBI Hours	Weekly Contact Hours	Credit Hours
ACC 102	Principles of Accounting II	4	4	0	8	6
BUS 108	Word Processing	4	6	0	10	7
XXX xxx	Natural Sciences/Mathematics	5	0	0	5	5
Total		13	10	0	23	18

Third Quarter

Course Code	Course Name	Class Hours	D. Lab Hours	P. Lab/ OBI Hours	Weekly Contact Hours	Credit Hours
ACC 103	Principles of Accounting III	4	4	0	8	6
ACC 104	Computerized Accounting	1	4	0	5	3
ACC 106	Accounting Spreadsheet Fundamentals	1	4	0	5	3
ENG 193	Composition and Rhetoric II	5	0	0	5	5
Total		11	12	0	23	17

Fourth Quarter

Course Code	Course Name	Class Hours	D. Lab Hours	P. Lab/ OBI Hours	Weekly Contact Hours	Credit Hours
ACC 151	Individual Tax Accounting	3	2	0	5	4
ACC 152	Payroll Accounting	3	2	0	5	4
ENG 195	Technical Communications	5	0	0	5	5
Total		11	4	0	15	13

Fifth Quarter

Course Code	Course Name	Class Hours	D. Lab Hours	P. Lab/ OBI Hours	Weekly Contact Hours	Credit Hours
XXX xxx	Social/Behavioral Science	5	0	0	5	5
XXX xxx	Occupational Electives	0+	0+	0+	0+	8
XXX xxx	Electives (from outside the area of specialization)	0+	0+	0+	0+	5
	Total	5+	0+	0+	5+	18

Sixth Quarter

Course Code	Course Name		Class Hours		D. Lab Hours		P. Lab/ OBI Hours		Weekly Contact Hours		Credit Hours
XXX xxx	Occupational Electives		0+		0+		0+		0+		12
XXX xxx	Social/Behavioral Science	10		0		0		10		10
	Total		0+		0+		0+		0+		22

APPENDIX C

Accounting, Degree

Suggested Equipment List

Accounting Oriented Data Processing

Accounting Clerk/Data Processing – Accounting Functions

Accounting software

Burster

Company procedures manual

Diskettes

Electronic or electric calculator

Equipment manuals

Microcomputer, terminal, and computer mainframe or minicomputer

Payroll software

Pen

Pinfeed, fanfold, or single-sheet paper

Printer

Software reference materials

Source documents

Purchase invoices

Sales invoices

Diskettes

Accounts payable files

Accounts payable input forms

Accounts payable records

Accounts receivable files

Accounts receivable input forms

Accounts to be adjusted

General ledger files

General ledger input forms

Payroll records

Accounting Clerk/Bookkeeping--Office Maintenance

Cleaning supplies

Equipment manuals

Forms for documenting equipment repairs

Forms to document cleaning activities

Paper

Pen

Photocopier

Printer manuals

Procedures manual for malfunction reporting

Toner

Tools for repairing equipment

Troubleshooting manual

Forms

Blank business expense forms

Posted: 11/22/05