General Catalog 2005-2006

Programs and Courses

Accounting

• General Information
• Associate in Transfer Partnership Degree - Accountancy
• Paraprofessional Accounting - Associate in Applied Science (AAS)
• Course Descriptions

General Information

For Information: Scott Stroher
Phone: 623.845.3453
www.gc.maricopa.edu/business/accounting

Student Goals: Transfer to a University or Career Related

Accountants function in different ways. They offer their services to the public on a fee basis (public accounting), or are employed by individual profit or nonprofit organizations (private accounting), or work for governmental units (governmental accounting). Accountants provide financial information about an organization to its owners, managers, and creditors, as well as to appropriate governmental authorities. They also design, install, manage, and maintain information systems which produce this important information.

There is considerable demand for accountants and demand should increase. Pay is relatively high, and the accounting field offers many opportunities for professional growth and advancement.

Students take Accounting courses to:

• Prepare for Employment. An associate degree (AAS) program is available to prepare students for immediate employment as a paraprofessional accountant.
• Prepare for a Major in accounting at a four-year institution. Students may complete most or all of their lower division requirements at Glendale, depending on the transfer institution. They should consult with a business department advisor to plan for transfer. ACC111, ACC230 and ACC240 are recommended for students who wish to transfer to a state university.

Note: Students should consult with a department advisor in planning their academic schedule in order to complete degree requirements in an expedient manner.

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Associate in Transfer Partnership Degree - Accountancy

The Associate in Transfer Partnership Degree (ATP) is specifically developed for students who have identified Accountancy as a major and are planning to transfer to Arizona State University Main (ASUM) or Arizona State University west campus (ASUW).

The ATP degree requires a core of general education credits in the following general education categories: First-Year Composition (6 credits); Mathematics (3 credits); Natural Sciences (4 credits); and Humanities and Fine Arts/Social and Behavioral Sciences or related area general education requirements (6 credits). Also included in the ATP degree are the general education and major requirements to meet the lower division requirements of the major at the baccalaureate degree-granting institution. The ATP degree must consist of at least a minimum of 60 credit hours but no more than 64 credit hours.

The ATP in Accountancy does not assure admission to the specific program at the baccalaureate degree-granting institution. Students participating in the ATP degree will be treated as “native” students by the upper division institution in terms of course evaluation and course changes.

Frequent communication with community college and university advisors is the best safeguard when selecting first and second year courses. Requirements may change from year to year. Upon completion of 36 credit hours, including the 19 credit hour general education core, students are strongly encouraged to meet with an ASU west campus School of Management advisor or a MCCCD academic advisor regarding the selection of course work to meet the 60 credit minimum.

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Paraprofessional Accounting - Associate in Applied Science (AAS)

Program Description

This program provides a sound background in accounting skills for students who choose to enter the work force at the end of two academic years of study. Following the "career ladder" concept, as a foundation for a more advanced degree it also provides a route toward professionalism in the accounting field. Some of the goals of this program are to develop students' abilities (1) to critically and constructively analyze the function of accounting systems in relation to the organization, its management, and its goals (2) to understand accounting management and, in particular, how these roles affect various profiles of the company.

Required Courses: 28-31 (credits)

Students must earn a grade of "C" or better for each course listed in the Required Courses category. (+) indicates course prerequisities.

+ ACC115 Computerized Accounting + ACC125 Understanding Financial Statements ACC211 Financial Accounting (3) or ACC111 Accounting Principles I (3) and + ACC112 Accounting Principles II (3) + ACC212 Managerial Accounting + ACC219 Intermediate Accounting I + ACC221 Tax Accounting BPC111AA Computer Keyboarding I (1) or OAS101AA Computer Typing I: Keyboard Mastery (1) BPC114 Spreadsheet Software CIS105 Survey of Computer Information Systems (3) or A higher numbered CIS course GBS151 Introduction to Business GBS205 Legal, Ethical, and Regulatory Issues in Business

2 credits 3 3-6 3 3 3 1 1 3 3 3

Restricted Electives: (11 credits)

Students should select from the following in consultation with a department advisor.

+ ACC223 Cost Accounting + ACC270 Accounting Internship CIS121AB MS-DOS Operating System ECN112 Microeconomic Principles + GBS233 Business Communication GBS261 Investments I MGT175 Business Organization and Management MGT251 Human Relations in Business MKT271 Principles of Marketing

3 credits 3 1 3 3 3 3 3 3

 

“Free” Electives: (0-6 credits)

General Education Requirements: 25 (credits)

Core: (15 credits) First-Year Composition: + ENG101 First-Year Composition (3) and + ENG111 Technical Writing (3) or + ENG102 First-Year Composition (3) Oral Communication: COM100 Introduction to Human Communication (3) or + COM230 Small Group Communication (3) Critical Reading: + CRE101 Critical and Evaluative Reading I (3) Mathematics: + MAT122 Intermediate Algebra (3) or A higher level math course Distribution: (10 credits) Humanities and Fine Arts: Any approved course, see here. Social and Behavioral Sciences*: ECN100 Economics in American Society (3) or ECN111 Macroeconomic Principles (3) Natural Sciences: Any approved course, see here.

6 3 3 3 3 3 4

 

* Students should consult with a department advisor before selecting from these courses, so that future educational/career plans are appropriately considered.

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Course Descriptions

Course Availability: (F) Fall, (S) Spring, (D) Day, (E) Evening, (Su1) Summer 1, (Su2) Summer 2, (O) Occasionally, (+) indicates course prerequisities

Accounting (ACC)

ACC107
Bookkeeping Theory and Practice / 4 credits / 5 periods
Fundamental accounting practices; application to retail stores, professional firms, and personal service operations. Prerequisites: None. (F,S,D,E)

ACC111
Accounting Principles I / 3 credits / 3 periods
Fundamental theory of accounting principles and procedures. Prerequisites: None. (F,S,Su1,Su2,D,E)

ACC112
Accounting Principles II / 3 credits / 3 periods
Continuation of the fundamental theory of accounting principles and procedures, including interpretation of general purpose financial statements. Prerequisites: ACC111 with a grade of “C” or better, or permission of department/division. (F,S,Su1,Su2,D,E)

ACC115
Computerized Accounting / 2 credits / 3 periods
Mastery of a microcomputer accounting system including the general ledger, accounts receivable, accounts payable and payroll. Prerequisites: ACC107, or higher level accounting course, or permission of instructor. (F,S,Su1,D,E)

ACC115AA
Computerized Accounting: Quicken–Level I / 1 credit / 2 periods
Introduction to using Quicken to automate an accounting system. Prerequisites: ACC107, or higher level accounting course, or permission of instructor.

ACC115BA
Computerized Accounting: Quicken–Level II / 1 credit / 2 periods
Additional applications using Quicken to automate an accounting system. Prerequisites: ACC115AA.

ACC121
Income Tax Preparation / 2 credits / 3 periods
Preparation of and practical experience in preparing returns. Prerequisites: None. (O)

ACC125
Understanding Financial Statements / 3 credits / 3 periods
Interpretation and utilization of financial data. Prerequisites: ACC112 or ACC211 or permission of department/division. (S,E)

ACC211
Financial Accounting / 3 credits / 3 periods
Introduction to theory and practice in the preparation and interpretation of general purpose financial statements. Prerequisites: None. (F,S,Su1,Su2,D,E)

ACC212
Managerial Accounting / 3 credits / 3 periods
Development and analysis of accounting information for managerial planning and control. Prerequisites: A grade of “C” or better in (ACC111 and ACC112), or ACC211, and (CIS105 or permission of department/division). (F,S,Su1,Su2,D,E)

ACC219
Intermediate Accounting I / 3 credits / 3 periods
Theory and practice applicable to determination of asset values, liabilities, and related problems of income determination. Prerequisites: ACC212 or ACC240 with a grade of "C" or better, or permission of Department/Division. (F,E)

ACC221
Tax Accounting / 3 credits / 3 periods
Preparation of and accounting procedures for individuals; introduction to partnerships and corporate tax structures. Prerequisites: ACC111 or ACC211 or permission of department/division. (S,E)

ACC222
Payroll Accounting / 3 credits / 3 periods
Payroll records for businesses required by federal and state laws. Prerequisites: ACC111 or ACC211 or permission of Department/Division. (O)

ACC223
Cost Accounting / 3 credits / 3 periods
Cost accumulation systems and relationships to managerial decision making. Prerequisites: ACC212 with a grade of "C" or better, or permission of Department/Division. (O)

ACC230
Uses of Accounting Information I / 3 credits / 3 periods
Introduction to the uses of accounting information for internal and external purposes with emphasis on financial statement analysis. Prerequisites: Grade of "C" or better in ACC111 or ACC211, or a grade of "C" or better in (ENG101 and MAT151 and CRE101), or equivalent, or satisfactory score on District placement exam. (F,S,Su1,Su2,D,E)

ACC240
Uses of Accounting Information II / 3 credits / 3 periods
Introduction to the uses of accounting information for internal and external purposes with emphasis on analysis for use by management. Prerequisites: ACC230. (F,S,Su1,Su2,D,E)

ACC270AA Accounting Internship / 1 credit / 1 period
ACC270AB Accounting Internship / 2 credits / 2 periods
ACC270AC Accounting Internship / 3 credits / 3 periods
Accounting work experience in a business or industry. 80 hours of designated work per credit per semester. Maximum of 3 credits allowed. Prerequisites: Departmental approval. (O)

ACC298
Special Projects 1-3 credits
Organized and tailored around the interests and needs of the individual student. Structured to provide an atmosphere of individualized research and study paralleled by professional expertise and guidance. Professional-type facilities and equipment available for student use. Allows the best aspects of independent study and individualized learning to be combined to maximize student development. Prerequisites: Permission of Program Director or instructor. (O)

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