General Catalog 2009-2010

Programs and Courses

Accounting

• General Information
• Accounting - Associate in Applied Science (AAS)
• Accounting Certificate
• 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:

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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Accounting - Associate in Applied Science
AAS 3149 / 60-65 credits

Program Description:

The Associate in Applied Science (AAS) in Accounting is one of several options for students seeking to gain skills and knowledge in the field of accounting. Possible entry-level jobs for this program include accounting clerk, accounts payable/receivable clerk, claims clerk, credit clerk, full-charge bookkeeper, accounting intern, or comparable positions. A Certificate of Completion (CCL) is also available.

Students must earn a grade of "C" or better in all courses required within the program.

Consultation with an Academic Advisor is recommended for course selection.

+	CRE101	Critical and Evaluative Reading I (3) or
		Equivalent as indicated by assessment	3

+ + +	ACC105 ACC115 ACC121 ACC221 BPC/CIS114DE CIS105 GBS151 GBS205 GBS233	Payroll, Sales and Property Taxes Computerized Accounting Income Tax Preparation (3) or Tax Accounting (3) Excel Spreadsheet Survey of Computer Information Systems Introduction to Business Legal, Ethical and Regulatory Issues in     Business Business Communication	3 2 3 3 3 3 3 3
Students must choose one of the following options for 6-9 credits:
+ +	ACC111 ACC230 ACC240	Accounting Principles I (3) and Uses of Accounting Information I (3) and Microeconomic Principles Uses of Accounting Information II (3)
	or
+ +	ACC230 ACC240 ACC250	Uses of Accounting Information I (3) and Uses of Accounting Information II (3) and Introductory Accounting Lab (1)
	or
+ +	ACC111 ACC112 ACC212	Accounting Principles I (3) and Accounting Principles II (3) and Managerial Accounting (3)
	or
+	ACC211 ACC212	Financial Accounting (3) and Managerial Accounting (3)	6-9

+

ACC___ BPC/CIS117DM GBS131 GBS207 GBS220

Any ACC Accounting course(s) except courses used to satisfy Required Courses area. Microsoft Access: Database Management Business Calculations Business Law (General Corporate) Quantitative Methods in Business

9 3 3 3 3

Core: First-Year Composition:			15 credits 6
+ + + +	ENG101 ENG102 ENG107 ENG108	First-Year Composition (3) and First-Year Composition (3) or First-Year Composition for ESL (3) and First-Year Composition for ESL (3)
Oral Communication:			3
	Any approved course, see here.
Critical Reading:			3
+	CRE101	Critical and Evaluative Reading I (3) Equivalent by assessment
Mathematics:			3-5
+ + +	MAT120 MAT121 MAT122	Intermediate Algebra (5) or Intermediate Algebra (4) or Intermediate Algebra (3) or A higher level math course
Distribution: Humanities and Fine Arts:			10 credits 3
	Any approved course, see here.
Social and Behavioral Sciences*:			3
	ECN211 ECN212 SBU200	Macroeconomic Principles (3) or Microeconomic Principles (3) or Society and Business (3)
Natural Sciences:			4
	Any approved course, see here.

* 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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Accounting Certificate
CCL 5665 / 23-26 credits

Program Description:

The Certificate of Completion (CCL) in Accounting is for students seeking to gain skills and knowledge in the field of accounting. Possible entry-level jobs for this program include accounting clerk, accounts payable/receivable clerk, claims clerk, credit clerk, full-charge bookkeeper, accounting intern, or comparable positions. An Associate in Applied Science (AAS) is also available.

Students must earn a grade of "C" or better in all courses required within the program.

Consultation with an Academic Advisor is recommended for course selection.

+	ACC105 ACC115 BPC/CIS114DE CIS105 GBS151 GBS205	Payroll, Sales and Property Taxes Computerized Accounting Excel Spreadsheet Survey of Computer Information Systems Introduction to Business Legal, Ethical and Regulatory Issues in     Business	3 2 3 3 3 3
Students must choose one of the following options for 6-9 credits:
+ +	ACC111 ACC230 ACC240	Accounting Principles I (3) and Uses of Accounting Information I (3) and Microeconomic Principles Uses of     Accounting Information II (3)
	or
+ +	ACC230 ACC240 ACC250	Uses of Accounting Information I (3) and Uses of Accounting Information II (3) and Introductory Accounting Lab (1)
	or
+ +	ACC111 ACC112 ACC212	Accounting Principles I (3) and Accounting Principles II (3) and Managerial Accounting (3)
	or
+	ACC211 ACC212	Financial Accounting (3) and Managerial Accounting (3)	6-9

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Paraprofessional Accounting - Associate in Applied Science
AAS 3131 / 68-73 credits

Program Description:

The Associate in Applied Science (AAS) in Paraprofessional Accounting 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.

This degree can be applied to a Bachelor of Applied Science degree at the ASU West Campus.

(+) indicates course prerequisities.

Sequence 1:			9 credits
	ACC111 ACC230 ACC240	Accounting Principles I (3) and Uses of Accounting Information I (3) and Uses of Accounting Information II (3)
Sequence 2:			9
+ +	ACC111 ACC112 ACC212	Accounting Principles I (3) and Accounting Principles II (3) and Managerial Accounting
Sequence 3:			6
+	ACC211 ACC212	Financial Accounting (3) and Managerial Accounting (3)
In addition to the core courses, complete the following required courses:
+ +	ACC107 ACC219 ACC221 BPC114__ CIS105 GBS151 GBS205	Bookkeeping Theory and Practice Intermediate Accounting I Tax Accounting Excel Spreadsheet (any module) Survey of Computer Information Systems (3) or     A higher level CIS course Introduction to Business Legal, Ethical, and Regulatory Issues in Business	4 3 3 3 3 3 3

+ + + + +

ACC223 ACC270AC ECN212 GBS220 GBS221 GBS233 GBS261  MGT101 MGT175 MGT251 MKT271

Cost Accounting Accounting Internship Microeconomic Principles Quantative Methods in Business Business Statistics Business Communication Investments I Techniques of Supervision Business Organization and Management Human Relations in Business Principles of Marketing

3 credits 3 3 3 3 3 3 3 3 3 3

Core: First-Year Composition:			15 credits 6
+ + + +	ENG101 ENG102 ENG107 ENG108	First-Year Composition (3) and First-Year Composition (3) or First-Year Composition for ESL (3) and First-Year Composition for ESL (3)
Oral Communication:			3
+	COM100 COM230	Introduction to Human Communication (3) or Small Group Communication (3)
Critical Reading:			3
+	CRE101	Critical and Evaluative Reading I (3) Equivalent by assessment
Mathematics:			3-5
+ + + +	MAT102 MAT120 MAT121 MAT122	Mathematical Concepts/Applications (3) or Intermediate Algebra (5) or Intermediate Algebra (4) or Intermediate Algebra (3) or A higher level math course
Distribution: Humanities and Fine Arts:			10 credits 3
	Any approved course, see here.
Social and Behavioral Sciences*:			3
	ECN100 ECN211	Economics in American Society (3) or Macroeconomic Principles (3)
Natural Sciences:			4
	Any approved course, see here.

* 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

Accounting (ACC)

ACC105
Payroll, Sales and Property Taxes / 3 credits / 3 periods
Tax reporting for payroll, sales, and personal property. Prerequisites: None. (F,S,D)

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,Su1,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)

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,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)

ACC220
Intermediate Accounting II / 3 credits / 3 periods
Continuation of the theory and practice applicable to liabilities and owner's equity; special problems and financial reporting. Prerequisites: ACC219 with a grade of "C" or better, or permission of Department/Division. (S, 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)

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,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,Su2,D,E)

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