Austin Community College

FY 2005 Degree Plan

This associate degree plan is designed to prepare the student to fulfill the accounting and business requirements of the CPA exam. The Texas State Board of Public Accountancy requires candidates for the exam to meet eligibility requirements, which include the completion of a bachelor's degree. Contact the State Board (512-305-7870) for complete information.

Note: In order to be granted the Associate of Applied Science Degree in Accounting, the student must maintain a 2.0 or better average for all accounting courses taken. Basic computer skills utilizing word processing, spreadsheet, and presentation software are recommended for all accounting courses.

Upon implementation of the Professional Accountant Advanced Technical Certificate in Spring 2005, the Professional Accountant Associate of Applied Science Degree will be discontinued effective 2005. Students who are pursuing the PRofessional Accountant Associate of Applied Science Degree will have until August 2007 to complete it. Contact an accounting advisor for more information.

Semester I

				Oral Communication1	3
	ENGL	1301		English Composition I	3
	ECON	2302		Principles of Microeconomics OR	3
	ECON	2301		Principles of Macroeconomics
	COSC	1301		Personal Computing	3
	ACCT	2301		Principles of Financial Accounting	3
+				Humanities/Fine Arts2	3
					------- 18

Semester II

	BUSI	2301		Business Law I	3
+	MATH	1324		Mathematics for Business and Economics	3
+	ACCT	2302		Principles of Managerial Accounting3	3
+	ACNT	1171		Fundamentals of Intermediate Accounting	1
+	ACNT	1331		Federal Income Tax: Individual	3
+				Business Elective4	3
					------- 16

Semester III

+	ACNT	2303		Intermediate Accounting I	4
+	ACNT	2309		Cost Accounting	3
+	ACNT	2332		Accounting Information Systems	3
+	BUSG	2371		Business Statistics	3
+				Accounting Elective5	3
					------- 16

Semester IV

+	ACNT	2331		Internal Control and Auditing	3
+	ACNT	2304		Intermediate Accounting II	3
+				Accounting Elective5	3
	BUSI	2302		Business Law II	3
+				Accounting Elective5	3
+#	ACNT	2375		Advanced Theory and Problems in Accounting6 OR	3
+#	ACNT	2388		Internship -- Accounting6/7
					------- 18
				TOTALS	------- 68

¹ Select from Oral Communications in the General Education Course List.
² Select from Humanities/Fine Arts in the General Education Course List.
³ Successful completion of ACCT 2301 (or equivalent) is required in order to enroll in ACCT 2302.
⁴ Accounting electives are subject to departmental approval.
⁵ Business electives are subject to departmental approval.
⁶ In most cases, ACNT 2388 will not count as accounting hours for the CPA requirements. Contact an accounting advisor if you are considering taking ACNT 2388.
⁷ Students may also satisfy the capstone requirement by passing a departmental challenge exam.

This program is designed to provide an accounting curriculum for those students whose primary interests lie in the area of accounting, but who do not plan to work towards a four-year degree or become an accounting technician. This will be accomplished through providing a core curriculum of courses designed to impart a general theoretical and practical knowledge of accounting, and allowing the student discretion in selecting additional accounting and related courses.

Note: In order to be granted the Associate of Applied Science Degree in Accounting, the student must maintain a 2.0 or better average for all accounting courses taken. Basic computer skills utilizing word processing, spreadsheet, and presentation software are recommended for all accounting courses.

Semester I

	ENGL	1301		English Composition I	3
+	MATH	1324		Mathematics for Business and Economics	3
	ECON	2302		Principles of Microeconomics	3
	COSC	1301		Personal Computing	3
	ACCT	2301		Principles of Financial Accounting	3
					------- 15

Semester II

				Oral Communication1	3
+				Humanities/Fine Arts2	3
+	ACCT	2302		Principles of Managerial Accounting3	3
+	ACNT	1171		Fundamentals of Intermediate Accounting	1
+				Business Law Elective4	3
	ECON	2301		Principles of Macroeconomics	3
					------- 16

Semester III

+	ACNT	2303		Intermediate Accounting I	3
+	ACNT	2309		Cost Accounting	3
+	ACNT			Accounting Elective5	3
+				Business Elective4	3
+				Business Elective4	3
					------- 15

Semester IV

+				Accounting Elective5	3
+				Accounting Elective5	3
+				Business Elective4	3
+	ACNT	2304		Intermediate Accounting II	3
+#	ACNT	2375		Advanced Theory and Problems in Accounting6 OR	3
+#	ACNT	2388		Internship -- Accounting6
					------- 15
				TOTALS	------- 61

¹ Select from Oral Communications in the General Education Course List.
² Select from Humanities/Fine Arts in the General Education Course List.
³ Successful completion of ACCT 2301 (or equivalent) is required in order to enroll in ACCT 2302.
⁴ Business elective subject to departmental approval.
⁵ Accounting electives should reflect student's area of concentration in accounting subject to departmental approval.
⁶ Students may also satisfy the capstone requirement by passing a departmental challenge exam.

This program is designed to prepare the student for entry level accounting positions in accounting firms, industry or government. This will be accomplished by training students in those skills necessary for successful performance as accounting technicians, with heavy emphasis on hands-on applications. Admission to the program is subject to departmental approval. See an accounting advisor.

Semester I

	ENGL	1301		English Composition I	3
+	MATH	1342		Elementary Statistics	3
				Oral Communication1	3
	POFT	1127		Introduction to Keyboarding	1
	ACNT	1403		Introduction to Accounting I	4
					------- 14

Semester II

+	POFT	1231		Business Machine Applications -- Data Entry	2
+	POFI	1449		Spreadsheets -- Excel	4
+	ACNT	2371		Small Business Accounting	3
+	ACNT	1311		Introduction to Computerized Accounting	3
+	ACNT	1404		Introduction to Accounting II	4
					------- 16

Semester III

+	ACNT	1475		Industry Accounting	4
+	POFI	1371		Access	3
+	ACNT	1329		Payroll and Business Tax Accounting	3
+	ACNT	1392		Special Topics in Accounting Technician	3
	BMGT	1341		Business Ethics	3
					------- 16

Semester IV

+#	ACNT	2386		Internship -- Accounting Technician	3
	ECON	2302		Principles of Microeconomics	3
	HRPO	2307		Organizational Behavior	3
	BUSI	2302		Business Law II	3
+				Humanities/Fine Arts2	3
					------- 15
				TOTALS	------- 61

¹ Select from Oral Communications in the General Education Course List.
² Select from Humanities/Fine Arts in the General Education Course List.

This certificate is designed to give students short-term workforce training in accounting. This program will provide the minimum training to obtain work as an entry level accounting technician.

Semester I

+	POFT	1301		Business English	3
+	POFT	1321		Business Math	3
	POFT	1127		Introduction to Keyboarding	1
	COSC	1301		Personal Computing	3
	ACNT	1403		Introduction to Accounting I	4
					------- 14

Semester II

+	POFT	1231		Business Machine Applications -- Data Entry	2
				Oral Communication1	3
	PSYT	1303		Dynamics of Human Relations	3
+	ACNT	1311		Introduction to Computerized Accounting	3
+	ACNT	1404		Introduction to Accounting II	4
					------- 15

Semester III

+#	ACNT	2386		Internship -- Accounting Technician	3
					------- 3
				TOTALS	------- 32

¹ Select from Oral Communications in the General Education Course List.

Semester I

+	ACNT	2303		Intermediate Accounting I	3
+	ACNT	2304		Intermediate Accounting II	3
+	ACNT	1347		Federal Income Tax for Partnerships and Corporations	3
					------- 9
				TOTALS	------- 9

This award recognizes attainment of basic skills necessary for employment in the accounting area. All courses may be applied toward the Accounting Clerk certificate and the Accounting Technician degree.

Semester I

	ACNT	1403		Introduction to Accounting I	4
+	ACNT	1404		Introduction to Accounting II	4
+	ACNT	1311		Introduction to Computerized Accounting	3
					------- 11
				TOTALS	------- 11

This award recognizes attainment of enhanced skills for those students employed in the accounting or related areas. All courses may be applied toward the Accounting Specialist or the Professional Accountant degree.

Semester I

+	ACNT	2303		Intermediate Accounting I	3
+	ACNT	2309		Cost Accounting	3
+	ACNT	2331		Internal Control and Auditing	3
					------- 9
				TOTALS	------- 9

Pending approval by the Texas Higher Education Coordinating Board, this award will be implemented in Spring 2005.

ADMISSION PREREQUISITES: Bachelor's degree that includes the equivalent of ACCT 2301, ACCT 2302, ECON 2301 and ECON 2302. If these courses were not included in the bachelor's degree curriculum, they must be completed in order to be admitted into the certificate program.