Middle Georgia Technical College

Associate Degrees

Accounting Degree

The Accounting associate degree program is a sequence of courses that prepares students for careers in the accounting profession.  Learning opportunities develop academic, technical, and professional knowledge and skills required for job acquisition, retention, and advancement.  Areas covered in this program include maintaining a set of books for business entities, account classifications, subsidiary record accounting, corporate accounting, cost accounting, payroll, computerized accounting, spreadsheet and database fundamentals, tax preparation, and word processing.  The program emphasizes a combination of accounting theory and practical application necessary for successful employment using both manual and computerized accounting systems.  Program graduates receive an Accounting Associate of Applied Science Degree, which qualifies them as accounting technicians.

Course #	Course Title	Credit Hours
Essential General Core Courses		30
ENG 191	Composition and Rhetoric 1	5
ENG 193	Composition and Rhetoric II	5
ENG 195	Technical Communications	5
or
SPC 191	Fundamentals of Speech	(5)
PSY 191	Introduction to Psychology	5
MAT 191	College Algebra	5
SOC 191	Introduction to Sociology	5
Essential Fundamental Occupational Courses		15
ACC 101	Accounting I	6
BUS 101	Beginning Document Processing	6
SCT 100	Introduction to Microcomputers	3
Essential Specific Occupational Courses		28
ACC 102	Accounting II	6
ACC 103	Accounting III	6
ACC 104	Computerized Accounting	3
ACC 106	Spreadsheet Fundamentals	3
ACC 152	Payroll Accounting	5
ACC 156	Tax Accounting	5
Essential Specific Fundamental Occupational Courses		21
ACC 150	Cost Accounting	6
ACC 151	Individual Tax Accounting	5
ACC 154	Personal Finance	5
ACC 160	Advanced Spreadsheet Applications	5
Occupational Electives Outside of Specilization		5
XXX ***	Electives - Outside Specialization	5
Credits Required for Graduation		98

Diploma Programs

Accounting Diploma

The Accounting diploma program prepares students for careers in the accounting profession. Learning opportunities develop academic, technical, and professional knowledge and skills required for job acquisition, retention, and advancement. The program emphasizes a combination of accounting theory and practical application necessary for successful employment using both manual and computerized accounting systems. Program graduates receive an Accounting diploma which qualifies them as accounting assistants.

Course #	Course Title	Credit Hours
Essential General Core Courses		18
MAT 111	Business Math	5
EMP 100	Interpersonal Relations and Professional Development	3
Essential General English Core Option 1
ENG 111	Business English	5
ENG 112	Business Communication	5
or
Essential General English Core Option 2
ENG 191	Composition and Rhetoric 1	(5)
ENG 193	Literature & Composition	(5)
Essential Fundamental Occupational Courses		27
ACC 101	Principles of Accounting I	6
ACC 102	Principles of Accounting II	6
ACC 103	Principles of Accounting III	6
BUS 101	Beginning Document Processing	6
SCT 100	Introduction to Microcomputers	3
Essential Specific Occupational Courses		26
ACC 104	Computerized Accounting	3
ACC 106	Spreadsheet Fundamentals	3
ACC 151	Individual Tax Accounting	5
ACC 152	Payroll Accounting	5
XXX xxx	Occupational Electives Approved Electives by the Advisor	10
Credits Required for Graduation		71

Technical Certificates of Credit

Auditing and Assurances Specialist

The Auditing and Assurances Specialist certificate program is intended to produce graduates who are prepared for employment as accounting auditing assistants. Graduates are to be competent in the technical areas of auditing and business law and ethics, taxation, personal services and merchandising business accounting, account classification and subsidiary record accounting, corporate accounting, cost accounting, and budgeting.

Course #	Course Title	Credit Hours
ACC 120	Principles of Auditing	5
ACC 150	Cost Accounting	6
ACC 151	Individual Tax Accounting	4
ACC 152	Payroll Accounting	4
ACC 155	Legal Environment of Business	5
ACC 156	Tax Accounting	4
Credits Required for Graduation		28

Computerized Accounting Specialist

The Computerized Accounting Specialist technical certificate of credit provides students with basic skills in computerized accounting. Topics include: principles of accounting, computerized accounting, spreadsheet fundamentals and basic computers.

Course #	Course Title	Credit Hours
ACC 101	Principles of Accounting I	6
ACC 102	Principles of Accounting II	6
ACC 104	Computerized Accounting	3
ACC 106	Accounting Spreadsheets Fundamentals	3
SCT 100	Introduction to Microcomputers	3
XXX xxx	Elective	5
Credits Required for Graduation		26

Office Accounting Specialist

The Office Accounting Specialist technical certificate of credit provides entry-level office accounting skills. Topics include: principles of accounting, computerized accounting and basic computer skills.

Course #	Course Title	Credit Hours
SCT 100	Introduction to Microcomputers	3
ACC 101	Principles of Accounting I	6
ACC 102	Principles of Accounting II	6
ACC 104	Computerized Accounting	3
Credits Required for Graduation		18

Payroll Accounting Specialist

The Payroll Accounting Specialist technical certificate of credit provides entry-level skills into payroll accounting. Topics include: principles of accounting, computerized accounting, principles of payroll accounting, mathematics, and basic computer use.

Course #	Course Title	Credit Hours
ACC 101	Principles of Accounting I	6
ACC 102	Principles of Accounting II	6
ACC 104	Computerized Accounting	5
ACC 152	Payroll Accounting	3
SCT 100	Introduction to Microcomputers	3
Credits Required for Graduation		23

Tax Preparation Specialist

The Tax Perparation Specialist technical certificate of credit is designed to provide entry-level skills for tax preparers. Topics include: principles of accounting, tax accounting, business calculators, mathematics, and basic computer skills.

Course #	Course Title	Credit Hours
ACC 101	Principles of Accounting I	6
ACC 151	Individual Tax Accounting	5
ACC 156	Business Tax Accounting	5
SCT 100	Introduction to Microcomputers	3
XXX xxx	Elective	3
Total Hours required for Graduation		22