Accounting, Diploma (520302)  Diploma

3.00 Credits Pre-requisite(s): Entrance exam reading and writing scores in accordance with approved TCSG admission score levels. Emphasizes the development and improvement of written and oral communication abilities. Topics include analysis of writing, applied grammar and writing skills, editing and proofreading skills, research skills, and oral communication skills.

3.00 Credit Hours This course is designed to provide tools to assist students to acquire skills necessary to achieve academic and professional success in their chosen occupational/ technical program of study. Topics include: Getting off to a Good Start, Learning and Personality Styles, Time and Money Management, Study and Test Taking Skills, Stress Management and Wellness, Communications Skills, Career Exploration, Research Skills, College Campus Knowledge, Memory & Reading Skills, Presentation & Interview Skills, and Group Skills. Effective Fall 2016, students who already have an Associate Degree or higher will be given exemption credit for the COLL 1500 course.

3.00 Credits Introduces the fundamental concepts, terminology, and operations necessary to use computers. Emphasis is placed on basic functions and familiarity with computer use. Topics include an introduction to computer and digital terminology, and usage, operating systems, Internet and digital communication, word processing applications, spreadsheet applications, database applications, and presentation applications.

4.00 Credits Pre-requisite(s): Program Admission or Advisor Approval NOTE: Students enrolled in this course are required to complete the entry level occupational work ethics course during the same term. Introduces the basic financial accounting concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts, the accounting cycle for a personal service business, the accounting cycle for a merchandising business, inventory, cash control and receivables. Laboratory work demonstrates theory presented in class.

4.00 Credits Pre-requisite(s): ACCT 1100 (For Provisional Students: Advisor Approval and ACCT 1100) Introduces the intermediate financial accounting concepts that provide the student with the necessary skills to maintain a set of books for a partnership and corporation. Topics include: Fixed and Intangible Assets, Current and Long-Term Liabilities (Notes Payable), Payroll, Accounting for a Partnership, Accounting for a Corporation, Statement of Cash Flows, and Financial Statement Analysis, Laboratory work demonstrates theory presented in class.

3.00 Credits Pre-requisite(s): COMP 1000, ACCT 1100 NOTE: Students enrolled in this course are required to complete the capstone level occupational work ethics course during the same term. Emphasizes operation of computerized accounting systems from manual input forms. Topics include: company creation (service and merchandising), chart of accounts, customers transactions, vendors transactions, banking activities, merchandise inventory, employees and payroll, and financial reports. Laboratory work includes theoretical and technical application.

4.00 Credits Pre-requisite(s): COMP 1000 This course covers the knowledge and skills to use spreadsheet software through course demonstrations, laboratory exercises and projects. Topics and assignments will include: spreadsheet concepts, creating and manipulating data, formatting data and content, creating and modifying formulas, presenting data visually and collaborating and securing data.

3.00 Credits Provides instruction for the preparation of individual federal income tax returns, including Form 1040 and Schedules A, B, C, D, and E. Topics include: taxable income, income adjustments, schedules, standard deductions, itemized deductions, exemptions, tax credits, tax calculations, self employment, depreciation and amortization, capital gains and losses, rental activities, and property exchanges.

3.00 Credits Pre-requisite(s): ACCT 1100 Provides an understanding of the laws that affect a company's payroll structure and practical application skills in maintaining payroll records. Topics include: payroll tax laws, payroll tax forms, payroll and personnel records, computing wages and salaries, taxes affecting employees and employers, and analyzing and journalizing payroll transactions.

4.00 Credits Pre-requisite(s): Demonstrated ability to key at least 25 wpm on a 3-minute timing with no more than 3 errors. Pre/Co-requisite(s): COMP 1000 NOTE: Students enrolled in this course are required to complete the entry level occupational work ethics course during the same term. Reinforces the touch system of keyboarding placing emphasis on correct techniques with adequate speed and accuracy and producing properly formatted business documents. Topics include: reinforcing correct keyboarding technique, building speed and accuracy, formatting business documents, language arts, proofreading, and work area management.