Austin Community College

FY 2000 Degree Plan

This associate degree plan is designed to prepare the student to fulfill the accounting and business requirements of the CPA exam as of August 31, 1997. 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 305­7870) 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.

Semester I

	ENGL	1301	1,3,4,5	English Composition I	3
	SPCH			Speech1	3
	ECON	2302	2,4	Principles of Microeconomics OR	3
	ECON	2301	3,6	Principles of Macroeconomics
	COSC	1301		Personal Computing	3
	ACCT	2301		Principles of Financial Accounting	3
					------- 15

Semester II

	GEN			General Education Elective2	3
	MATH	1324	2,4,6	Mathematics for Business and Economics	3
+	ACCT	2302		Principles of Managerial Accounting3	3
+	ACNT	2303		Intermediate Financial Accounting I	3
+	ACNT	1331		Income Tax (Individual)	3
					------- 15

Semester III

+	ACNT	2304		Intermediate Financial Accounting II	3
+	ACNT	2309		Cost Accounting	3
+	ACNT	2373		Accounting Information Systems	3
+	BUSI	2301		Business Law I	3
	BUSI	2371		%% COURSE NOT FOUND OR
	MATH	1342	2,4,6	Elementary Statistics	3
	ACNT			Accounting Elective4	3
					------- 18

Semester IV

+	ACNT	2331		Internal Control and Auditing	3
+	ACNT	2374		Advanced Financial Accounting	3
	ACNT			Accounting Elective4	3
+	BUSI	2302		Business Law II	3
				Business Elective5	3
	ACNT	2375		Advanced Theory and Problems in Accounting OR
+	ACNT	2388		Internship - Accounting6,7	3
					------- 18
				TOTALS	------- 66

+ Prerequisites: See Course Descriptions
¹ SPCH 1311, SPCH 1315, or SPCH 1318
² To be selected from approved General Education Core Curriculum. Departmental approval required.
³ In order to enroll in Principles of Managerial Accounting (ACCT 2302), student must have earned a grade of C or better in Principles of Financial Accounting (ACCT 2301).
⁴ Accounting electives should reflect student's area of concentration in accounting subject to departmental approval.
⁵ Business elective 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 ACNT 2375 and ACNT 2388 are capstone courses.

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 become either a Certified Public Accountant, or 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.

Semester I

+	ENGL	1301	1,3,4,5	English Composition I	3
	MATH	1324	2,4,6	Mathematics for Business and Economics	3
+	ECON	2302	2,4	Principles of Microeconomics	3
	COSC	1301		Personal Computing	3
	ACCT	2301		Principles of Financial Accounting	3
					------- 15

Semester II

	SPCH			Speech1	3
	GEN			General Education Elective2	3
	ACCT	2302		Principles of Managerial Accounting3	3
+	ACNT	2303		Intermediate Financial Accounting I	3
	BUSI			Business Law Elective4	3
					------- 15

Semester III

+	ACNT	2304		Intermediate Financial Accounting II	3
+	ACNT	2309		Cost Accounting	3
	ACNT			Accounting Elective5	3
+	ECON	2301	3,6	Principles of Macroeconomics	3
				Business Elective4	3
					------- 15

Semester IV

	ACNT			Accounting Elective5	3
	ACNT			Accounting Elective5	3
				Business Elective4	3
				Business Elective4	3
	ACNT	2375		Advanced Theory and Problems in Accounting OR
+	ACNT	2388		Internship - Accounting6	3
					------- 15
				TOTALS	------- 60

+ Prerequisites: See Course Descriptions
¹ SPCH 1311 , SPCH 1315 , or SPCH 1318
² To be selected from approved General Education Core Curriculum. Department approval required.
³ In order to enroll in Principles of Managerial Accounting (ACCT 2302), student must have earned a grade of C or better in Principles of Financial Accounting (ACCT 2301).
⁴ Business elective subject to departmental approval.
⁵ Accounting electives should reflect student's area of concentration in accounting subject to departmental approval.
⁶ ACNT 2375 and ACNT 2388 are capstone courses.

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	1,3,4,5	English Composition I	3
	MATH	1342	2,4,6	Elementary Statistics	3
+	OST	1013		Keyboarding/MS® Word I	3
	COSC	1301		Personal Computing	3
	ACNT	1403		Introduction to Accounting I	4
					------- 16

Semester II

	SPCH			Speech1	3
	OST	1083		Office Procedures	3
	ACNT	2371		Small Business Accounting	3
+	ACNT	1311		Computerized Accounting Applications	3
+	ACNT	1404		Introduction to Accounting II	4
					------- 16

Semester III

+	ACNT	1475		Industry Accounting	4
+	CIS	1043		Spreadsheet Design and Applications	3
+	ACNT	1329		Payroll and Business Tax Accounting	3
+	ACNT	1392		Special Topics in Accounting Technician	3
+	BMGT	2370		Business Ethics	3
					------- 16

Semester IV

	ACNT	2386		Internship - Accounting Technician2	3
+	ECON	2302	2,4	Principles of Microeconomics	3
	OST	2053		Office Management OR
	BUSI	2301		Business Law I OR
	BUSI	2302		Business Law II	3
				Unrestricted Elective	3
					------- 12
				TOTALS	------- 60

+ Prerequisites: See Course Descriptions
¹ SPCH 1311, SPCH 1315 , or SPCH 1318
² ACNT 2386 is the capstone course.

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

	OST	1033		Business Writing Skills	3
	BUSG	1391		Special Topic: Business Mathematics	3
	OST	1013		Keyboarding/MS® Word I	3
	COSC	1301		Personal Computing	3
	ACNT	1403		Introduction to Accounting I	4
					------- 16

Semester II

	SPCH			Speech1	3
	OST	1083		Office Procedures	3
	ACNT	1311		Computerized Accounting Applications	3
+	ACNT	1404		Introduction to Accounting II	4
					------- 13

Semester III

+	ACNT	2386		Internship - Accounting Technician2	3
					------- 3
				TOTALS	------- 32

+ Prerequisites: See Course Descriptions
¹ SPCH 1311 , SPCH 1315 , or SPCH 1318
² ACNT 2386 is the Capstone course