This certificate is designed to fulfill a need in public and private (profit and non-profit) institutions for employees competent at the entry level in a wide array of computer-driven accounting skills. In addition to core accounting courses, the student acquires some depth in taxation, payroll preparation, inventory supervision and critical aspects of Business Law as related to the duties of an accountant. It is NOT designed for transfer into Bachelor of Science (BS) or other higher level programs; however, it will offer depth in functional areas of accounting and could assist those planning on taking promotional Civil Service exams and those who may wish to complete the Certified Bookkeeper requirements.
- Demonstrate understanding of the accounting equation.
- Identify, describe and interpret the major accounting statements.
- Demonstrate, manually and with software, the journalizing, posting, etc., of the proprietary and corporate entries.
- Explain the major methods of IRS and textbook depreciation computation.
- Illustrate the cost flow assumptions of periodic and perpetual inventory systems.
- Show competency in the preparation of federal and state income tax forms for individuals and for the major forms of corporations.
- Use research skills to prepare a variety of internal and external accounting statements and reports.
- Prove sufficient understanding of contracts and other elements of business law to assure that techniques of bookkeeping do not violate common law, federal and state laws and generally accepted business practices.
Total Degree Credits: 30.0
First Year, Fall Semester
BU 121 - Accounting Principles I Credit Hours: 4
BU 131 - Computer Applications in Business Credit Hours: 3
BU 140 - Introduction to Business Credit Hours: 3
BU 261 - Business Law I Credit Hours: 3
BU ___ - Business Elective Credit Hours: 3
First Year, Spring Semester
BU 122 - Accounting Principles II Credit Hours: 4
BU 221 - Computerized Accounting Credit Hours: 4
BU 225 - Introduction to Income Tax Credit Hours: 3
BU 231 - Business Systems Credit Hours: 3