ACCOUNTING: GENERAL

A.A.S. DEGREE

Description
This program prepares students for a position as an accounting clerk able to keep records of daily financial transactions; create financial statements; analyze financial data; and communicate information through both oral and written reports. The required courses develop knowledge of general accounting procedures, automated accounting systems and spreadsheet programs, as well as general knowledge of business management.

This program is NOT designed as a transfer program. Students who plan to become accountants require at least a bachelors degree and should enroll in MCC's Business Administration AS degree program.
(Housed in the Business Administration & Economics Department)


Program Learning Outcomes
1) Complete all steps of the accounting cycle.
2) Create information such as budgets or variance analyses in support of the planning and control functions.
3) Apply appropriate principles to stakeholder issues such as valuation or ownership for various business assets and equities.
4) Apply appropriate quantitative reasoning skills in performing job duties such as ratio analysis or cost-volume-profit computations.
5) Prepare basic tax forms such as payroll taxes or income tax.
6) Use computer software such as spreadsheet or general ledger as an aid in performing business and accounting functions.
7) Apply economic principles to costing and pricing decisions.
8) Describe the relationship between managers and employees and their respective obligations to each other.
9) Utilize effective communication skills in a variety of situations.


Requirements for Program Entrance
MCC Level 2 Mathematics Placement.




    Distribution Requirements Credit Hours
      FIRST SEMESTER: 15 Credit Hours

      ENG 101 College Composition OR
      ENG 200 Advanced Composition
      3
    MTH 130 Modern Business Mathematics (recommended) OR
    MTH 104 Intermediate Algebra or higher (NOT MTH 150 Survey of Mathematics)*
    3
    BUS 104 Introduction to Business 3
    ACC 101 Principles of Accounting I OR
    ACC 110 Fundamentals of Accounting I AND
    ACC 111 Fundamentals of Accounting II
    4
    OFT 121 Introduction to Keyboarding*** 1
    PHYSICAL/HEALTH EDUCATION ELECTIVE 1
      Total
      15
      SECOND SEMESTER: 16-17 Credit Hours

      ECO 101 Introduction to Economics OR
      ECO 111 Principles of Microeconomics
      3
      SPC 140 Introduction to Speech Communication OR
      SPC 141 Interpersonal Speech Communication OR
      SPC 142 Public Speaking OR
      SPC 143 Small Group Communication
      3
      ACC 202 Payroll Accounting
      2
    ACC 102 Principles of Accounting II 4
    BUS 220 Business Applications OR
    CRC 125 Computer Applications Software**
    3-4
    PHYSICAL/HEALTH EDUCATION ELECTIVE 1
      Total
      16-17
      THIRD SEMESTER: 16 Credit Hours

      ECO 103 Personal Money Management OR ECO 112 Principles of Macroeconomics
      3
      NATURAL SCIENCE ELECTIVE
      3
      ACC 201 Accounting Applications
      3
      ACC 210 Intermediate Accounting I
      4
      ELECTIVE ****
      3
    Total16
    FOURTH SEMESTER: 16 Credit Hours
    ENG 250 Professional Communication 3
    ACC 204 Tax Procedures 3
      ACC 220 Cost Accounting
      3
      ACC 230 Accounting Systems and Applications
      3
      BUS 275 Business Cooperative Education
      4
      Total
      16
      TOTAL CREDITS
      63-64
    * Students with strong math skills should consult with their advisor to select the appropriate math course.
    ** CRC 125 or the combination of CRC 113, CRC 115, CRC 116, CRC 117
    *** May be waived
    **** Recommended BUS 200 or BUS 201