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

Accounting, Degree

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	AC03-02-02
Program Course Consistency and Sequence	AC03-02-03
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, Degree 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 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 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 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, 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 the Technical College System of Georgia.

Program Structure

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

Standard Statement

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

Explanatory Comment

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

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

Each degree/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.

Degree/diploma/certificate programs having multiple specializations are assigned a Specialization Major Code and Specialization CIP 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 Science Degree.

Course Code	General Core Course Title	Class Hours	D. Lab Hours	P. Lab/OBI Hours	Weekly Contact Hours	Credit Hours
ENG 1101	Composition and Rhetoric [P] Program admission level language competency or ENG 098 and RDG 098	5	0	0	5	5
ENG 1102	Literature and Composition [P] ENG 1101 with grade of C or better	5	0	0	5	5
OR
HUM 1101	Introduction to Humanities [P] ENG 1101 with grade of C or better	(5)	(0)	(0)	(5)	(5)
ENG 1105	Technical Communications [P] ENG 1101	5	0	0	5	5
OR
SPC 1101	Public Speaking [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	5	0	0	5	5
XXX xxx	Associate Degree Level General Core Elective	5	0	0	5	5
Minimum Required Hours:		30	0	0	30	30

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 [C] SCT 100	2	8	0	10	6
SCT 100	Introduction to Microcomputers [P] Provisional admission	1	4	0	5	3
ACC xxx	Accounting Electives	10	0+	0+	10	10
XXX xxx	Advisor Approved Specific Occupational-Guided Electives	0+	0+	0+	15+	15
Minimum Required Hours:		35+	36+	0+	86+	68

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 Spreadsheet 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
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 (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

*Program Advisor may recommend other specialization-related courses

Program Final Exit Point

Accounting, Degree

98 minimum quarter hours credit 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 are various accounting certifications that are available in the Accounting profession that Accounting assistants may wish to pursue:

ABA – Accredited Business Accountant – Accreditation Council for Accountancy and Taxation

ATP – Accredited Tax Preparer – Accreditation Council for Accountancy and Taxation

Web site:  www.acatcredentials.org

CPB – Certified Public Bookkeeper – National Association of Certified Public Bookkeepers

Web site:  www.nacpb.org

CPP – Certified Payroll Professional – American Payroll Association

Web site:  www.americanpayroll.org

Appendix B

General Information

Accounting, Degree Program Curriculum Model

Suggested Course Sequence

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

Suggested Sequence

First Quarter

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
ENG 1101	Composition and Rhetoric	5	0	0	5	5
SCT 100	Introduction to Microcomputers	1	4	0	5	3
	Total	12	16	0	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 xxx	Accounting Elective	0+	0+	0+	5+	5
XXX xxx	Natural Sciences/Mathematics	5	0	0	5	5
	Total	9	4+	0+	18+	16

Third Quarter

Course Code	Course Name	Class Hours	D. Lab Hours	P. Lab/ OBI Hours	Weekly Contact Hours	Credit Hours
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
ENG 1102	Literature and Composition	5	0	0	5	5
or
HUM 1101	Introduction to Humanities	(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 1151	Individual Tax Accounting	4	2	0	6	5
ACC 1152	Payroll Accounting	4	2	0	6	5
ENG 1105	Technical Communications	5	0	0	5	5
or
SPC 1101	Public Speaking	(5)	(0)	(0)	(5)	(5)
	Total	13	4	0	17	15

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	Advisor Approved Specific Occupational-Guided Elective	0+	0+	0+	5+	5
ACC xxx	Accounting Elective	0+	0+	0+	5+	5
	Total	5+	0+	0+	15+	15

Sixth Quarter

Course Code	Course Name	Class Hours	D. Lab Hours	P. Lab/ OBI Hours	Weekly Contact Hours	Credit Hours
XXX xxx	Advisor Approved Specific Occupational-Guided Electives	0+	0+	0+	10+	10
XXX xxx	Associate Degree Level General Core Elective	5	0	0	5	5
	Total	5+	0+	0+	15+	15

Appendix C

Accounting, Degree

Suggested Equipment List

Atomic Clocks

CD Burner

Computer (keyboard, screen, CPU, mouse)

Computer paper

Copy machine

Copy stands

Document camera

DVD Player/Burner

Electronic calculator

E-mail server

Ergonomic furniture

Fax machine

Filing equipment, cabinets/shelves, index, folders, tabs

Jump drives

Label Maker

Laptop

Mounted projector

Overhead projector

Paper cutter

Paper punch

Paper shredder

Pencil sharpener

Printer

Scanner (multipage, high speed)

Software:

Accounting software

Spreadsheet software

Word processing software

E-mail software

Presentation software

Scanning/Imaging/Editing software

Staple remover

Stapler, electric

Stapler, hand

Toner

White erase board

White erase markers, erasers

Zip drives

Posted: 09/08/08

Updated: 11/17/08; 03/31/2010