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.

Course #	Course Title	Credit Hours
General Core Courses		30
ENG 1101	Composition and Rhetoric	5
ENG 1102	Literature & Composition	5
or
XXX xxx	Humanities Elective	(5)
ENG 1105	Technical Communications	5
or
SPC 1101	Public Speaking	(5)
XXX xxx	Natural Sciences/Mathematics	5
XXX xxx	Social/Behavioral Sciences	5
XXX xxx	Associate Degree Level General Core Elective	5
Occupational Courses		65
ACC 1101	Principles of Accounting I	6
ACC 1102	Principles of Accounting II	6
ACC 1103	Principles of Accounting III	6
ACC 1104	Computerized Accounting	3
ACC 1106	Spreadsheet Applications	3
ACC 1151	Individual Tax Accounting	5
ACC 1152	Payroll Accounting	5
BUS 1100	Introduction to Keyboarding	3
or
BUS 1130*	Document Processing	(6)
SCT 100	Introduction to Microcomputers	3
ACC xxx	Accounting Electives	10
XXX xxx	Advisor Approved Specific Occupational-Guided Electives	15
Total Hours for Graduation		95

*Student must successfully achieve 25 WPM on a typing test before registering for BUS 1130 or take BUS 1100.

Diploma Programs

Accounting Diploma

The Accounting diploma program is a sequence of courses designed to prepare 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.

Course #	Course Title	Credit Hours
General Core Courses		18
EMP 1000	Interpersonal Relations and Professional Development	3
ENG 1010	Fundamentals of English I	5
or
ENG 1101*	Composition and Rhetoric 1	(5)
ENG 1012	Fundamentals of English II	5
or
ENG 1102*	Literature & Composition	(5)
MAT 1011	Business Math	5
Occupational Courses		50
ACC 1101	Principles of Accounting I	6
ACC 1102	Principles of Accounting II	6
ACC 1103	Principles of Accounting III	6
ACC 1104	Computerized Accounting	3
ACC 1106	Spreadsheet Applications	3
ACC 1151	Individual Tax Accounting	5
ACC 1152	Payroll Accounting	5
BUS 1100	Introduction to Keyboarding	3
or
BUS 1130**	Document Processing	(6)
SCT 100	Introduction to Microcomputers	3
XXX xxx	Occupational Electives Approved Electives by the Advisor	10
Credits Required for Graduation		68

*Student must have a passing score on the COMPASS test in order to take this course.

** Student must be able to type 28 wpm on a three-minute timed writing with three or fewer errors or take BUS 1100 before enrolling in BUS 1130.

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 2120	Principles of Auditing	5
ACC 2150	Cost Accounting	6
ACC 1151	Individual Tax Accounting	4
ACC 1152	Payroll Accounting	4
ACC 2155	Legal Environment of Business	5
ACC 2156	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 1101	Principles of Accounting I	6
ACC 1102	Principles of Accounting II	6
ACC 1104	Computerized Accounting	3
ACC 1106	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 1101	Principles of Accounting I	6
ACC 1102	Principles of Accounting II	6
ACC 1104	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 1101	Principles of Accounting I	6
ACC 1102	Principles of Accounting II	6
ACC 1104	Computerized Accounting	5
ACC 1152	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 1101	Principles of Accounting I	6
ACC 1151	Individual Tax Accounting	5
ACC 2156	Business Tax Accounting	5
SCT 100	Introduction to Microcomputers	3
XXX xxx	Elective	3
Total Hours required for Graduation		22