What's New
Home
General Information
Admissions
&
Registration
Educational Programs
Contact us!
Index
ASSOCIATE OF SCIENCE IN ACCOUNTING
The Accounting program prepares students for entry level positions in the accounting profession. Upon completion of the Associate of Science Degree program, students will have developed the necessary competencies for positions such as bookkeepers and semiprofessional accountants.
For more information about the Business Department, or to contact instructors, click here.
A. General Education Requirements
|
|
|
|
|
Windows Applications |
3 |
|
|
Principles of Economics |
3 |
|
|
Freshman English |
3 |
|
|
MA___ |
Any Math above MA100 |
3 |
|
Interpersonal Relations |
3 |
|
|
______ |
Any Social Science/Humanities course |
3 |
|
|
|
|
B. Technical Requirements
|
|
|
|
|
Accounting Principles I |
|
|
|
Accounting Principles II |
|
|
|
Accounting Principles III |
|
|
|
Payroll Accounting & Related Taxes |
|
|
|
Federal Income Tax I |
|
|
|
Accounting on the Computer |
|
|
|
______ |
Any AC200 level course |
|
|
|
|
|
C. Related General Education & Technical Requirements
|
|
|
|
|
Business Mathematics/Calculating Machines |
|
|
|
Introduction to Business |
|
|
|
Business Correspondence |
|
|
|
Spreadsheet Systems |
|
|
|
Business Law Application |
|
|
|
______ |
OA200 or SM200 level course |
|
|
|
|
|
|
Total Credits Required |
60 |
CERTIFICATE IN ACCOUNTING CLERK
The one-year Certificate in Accounting Clerk program is designed to prepare students for employment in positions such as assistant bookkeeper, accounts receivable bookkeeper, accounts payable bookkeeper, payroll clerk, ledger clerk and accounting clerk.
The Accounting Clerk Certificate program is competency-based; students will be evaluated in terms of performance criteria that meet the competency requirements of all technical required courses and related technical required courses.
A. General Education Requirements
|
COURSE# |
|
|
|
|
none required |
|
|
|
|
|
B. Technical Requirements
|
|
|
|
|
Accounting Principles I |
3 |
|
|
Accounting Principles II |
3 |
|
|
Payroll Accounting and Related Taxes |
2 |
|
|
Federal Income Tax 1 |
3 |
|
|
|
|
|
C. Related General Education& Technical Requirements
|
COURSE# |
|
|
|
Bus.Math/Calculating Machines |
|
|
|
Keyboarding |
|
|
|
Interpersonal Relations |
|
|
|
Windows Applications |
|
|
|
|
OA220 or SM200 level course |
|
|
|
|
|
|
Total Credits Required |
|
|
Course
Descriptions
Top of
page
|
MICROCOMPUTER CONCEPTS & APPLICATIONS (3) This course will familiarize the student with the broad concepts, techniques, and business applications of microcomputers. The course is designed to give hands-on working understanding of Data Base, Electronic Spreadsheet, Word Processing, Disk Operating System, and may be Graphic Software. Additional lab time is needed for completion of assignments. Prerequisite: OA101 or permission. |
|
|
|
|
WINDOWS APPLICATIONS (3) The purpose of the course is to teach students the fundamental nature of microcomputers: the hardware devices that make up the physical machine, the operating systems, and the major types of application software. Students are exposed to the concepts and applications of the word processing, graphics, desktop publishing, spreadsheet, database, and communications software. They are shown the far-reaching effects of computers and technology, and the applications that computers have to their own lives. Finally, the course provides students hands-on experience with "real-world" applications using the Windows environment and the application software for Windows: Word Processing, Spreadsheet, and Database. Prerequisite: OA101, or OA120, or permission. |
|
|
|
|
PRINCIPLES OF ECONOMICS (3) This course is designed to give the student an understanding of the basic principles of economics, how to apply these principles, and how these principles relate to the American free enterprise system. |
|
|
|
|
FRESHMAN ENGLISH (3) A course involves extensive writing of sentences, paragraphs, and essays and an in-depth study of nonfiction prose at the college level of comprehension. Prerequisite: Completion of EN100 Fundamentals of English Reading and Writing or passing score on English Placement Test. |
|
|
|
|
INTERPERSONAL RELATIONS (3) This course provides students with the opportunities to develop interpersonal skills that are necessary for professional and personal growth, and for managing conflicts with coworkers and supervisors. Employers have found that successful employees need people skills, such as the ability to cooperate with others, to communicate effectively, and to manage conflicts with coworkers and supervisors as well as technical skills. Interpersonal Relations develops the people skills necessary to increase productivity and advance in one's career. |
|
|
|
|
ACCOUNTING PRINCIPLES I (3) Upon successful completion of this course, the
student should be able to demonstrate knowledge of
procedures to record and report accounting data for
sole proprietorship and merchandise business;
maintain special journals, and subsidiary ledger;
demonstrate knowledge of internal control
principles, notes and receivables, plant assets and
intangible asset accounting. |
|
|
|
|
|
ACCOUNTING PRINCIPLES II (3) Payroll accounting, accounting for partnership
and corporations, installment notes payable/bonds,
and liabilities are major topics of this course.
Upon the successful completion of this course, the
student should be able to demonstrate understanding
of the basic differences in the characteristics of
the partnership and corporate form of business
organization, and relate such differences in the
accounting for and the reporting of owner's equity;
prepare payroll procedure manually and
computerized; prepare the statement of cash
flows. |
|
|
|
|
|
ACCOUNTING PRINCIPLES III (3) A study of cost accounting, departmental
accounting, standard cost, capital budgeting, and
statement analysis. Upon successful completion of
this course the student should be able to
demonstrate an understanding of accounting
reporting for manufacturing activities, prepare
financial statements using the concepts of
segmental reporting for departmental operations,
prepare common size and percentage financial
statements. |
|
|
|
|
|
PAYROLL ACCOUNTING AND RELATED TAXES (2) This course covers the most current methods and
procedures of calculating payroll and payroll
taxes. It includes the latest developments in
payroll tax law, covering information on wages,
payroll operations, employment practices, and
voluntary employee deductions; differences between
the USA and the Territory of Guam payroll
accounting systems are examined. |
|
|
|
|
|
FEDERAL INCOME TAX I (3) A study of the basic forms and structures of
federal taxation, particularly aspects which affect
individual taxpayers, to include: components of the
tax formula, the use of the standard deduction,
personal exemption qualifications, filing statuses,
tax tables, exclusions from income, various
categories of deductions, investment losses and
passive activity losses, net operating losses, and
tax credits. |
|
|
|
|
|
ACCOUNTING ON THE COMPUTER (3) Perform accounting cycle tasks on the computer
using accounting software. Students will create
system data files; process setup procedures;
perform routine daily, weekly, and period-end
processing activities; produce audit trail reports
of journal entries; analyze various types of
computer generated reports. Computerized accounting
tasks, such as data backup, aging accounts
receivables, processing budget scenarios, and
calculating financial ratios provide realistic
computer environment experiences. (Formerly
AC230). |
|
|
|
|
|
KEYBOARDING APPLICATIONS (3) An introductory course in keyboarding. Focuses on the mastery of keyboarding and using correct typing techniques. Correct procedures in formatting simple centering, business letters and short reports will be emphasized. |
|
|
|
|
|
BUSINESS MATHEMATICS/CALCULATING MACHINES (4) The student has an opportunity to develop skills in the fundamental operations of the ten-key electronic calculator and perform business applications such as discounting, percentage, proration, depreciation, inventory, commissions, markup and payroll. |
|
|
|
|
|
INTRODUCTION TO BUSINESS (3) This course presents a contemporary view of the major elements in business today, such as international competition, marketing management, product pricing and distribution, labor management, and the role of service industries and small businesses. The student will gain knowledge to compete in today's business world. |
|
|
|
|
|
BUSINESS CORRESPONDENCE (3) Current trends in business correspondence with
emphasis on writing various types of business
letters and reports and improving listening skills,
reading skills, and dictating skills. Letters of
appreciation, resumes and interviewing will be
covered. |
|
|
|
|
|
SPREADSHEET SYSTEMS (3) Spreadsheets, their roles, advantages, and limitations will be explained. Microcomputer usage and standard spreadsheet software will be utilized to provide hands-on applications experience with creating, designing, setting up, utilizing, and integrating spreadsheets. |
|
|
|
|
|
ADVANCED INFORMATION PROCESSING (3) This course provides the student with a review
of basic word processing skills and introduces
advanced word processing skills, such as macros,
merging techniques, graphic capabilities, sorting,
fonts, page numbering, headers and footers, tables
footnotes, newspaper and column formats. |
|
|
|
|
|
BUSINESS LAW APPLICATION (3) This course is an introduction to the substantive law that governs American commerce. Specific legal disciplines presented include: contracts, agency, partnership, corporations, real and personal property, sales, commercial paper, and secured transactions. The traditional form of the law as well as the modern statutory modifications are presented. This course is for people studying business related disciplines and anyone interested in the legal underpinning of business activities. |
|
|
|