This microcredential is designed to give people in careers like cashier or bank teller
a logical pathway to an improved career as a bookkeeper or accounting clerk. It is
embedded in the Finance certificate, which itself is embedded in the full Business
Accounting AAS degree, giving students a clear pathway from microcredential to full
degree.
This course is the first of a sequence that explores fundamental accounting principles,
concepts, and practices as a basis for the preparation, understanding, and interpretation
of accounting information. It covers the complete accounting cycle for service and
merchandising businesses through the adjustment and closing of the books and the preparation
of the income statement, the statement of owner equity, and the balance sheet. The
details of accounting for cash, receivables, inventory, long-lived assets, and current
liabilities are investigated.
Computers & SocietyIS1013 cr.
This course introduces the tools, media, and theory used in the creation of a drawing.
It includes the fundamentals of perspective, the theory of light and shade, and a
survey of graphic representation. Projects are executed focusing on proportion and
placement, volume and structure, and value with tone.
Managerial AccountingAC1163 cr.
This course is the second of a sequence that explores fundamental accounting principles,
concepts and practices as a basis for the preparation, understanding and interpretation
of accounting information. It covers corporate equity (including a statement of retained
earnings), long-term debt, time-value concepts, capital budgeting, cost-volume-profit
analysis, and financial statement analysis.
Computerized AccountingAC1273 cr.
This course uses a variety of standard computerized business systems such as general
ledger, purchasing, accounts payable, inventory, payroll, cash receipts, and accounts
receivable to enter, process and store data in operational-level transaction processing.