Accounting
Growing businesses, changing financial regulations and increased scrutiny of company finances have led to a growing demand for accountants. From learning the basics of accounting to becoming a CPA, Reynolds has a program that fits your needs. Accounting students work with real-world problems to develop the problem-solving and technical skills required to work in the public and private sectors.
Professors with real-life experience teach you the fundamentals of accounting, financial statement analysis, management/cost accounting, taxation, auditing, fraud examination and computerized accounting. Dedicated instruction is a cornerstone of the program; your accounting classes will offer small face-to-face classes and video lectures for online classes.
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Majors
PURPOSE: The rapid expansion of business and industry in Virginia has created a large, steady demand for qualified personnel to assist in the preparation and interpretation of accounting and financial information. The AAS degree in Accounting is designed for persons who are seeking their first full-time employment in the accounting field immediately upon completion of the curriculum. In addition, the program is designed for persons presently employed in accounting who desire to increase their knowledge and update their skills.
OCCUPATIONAL OBJECTIVES: The AAS degree in Accounting Prepares graduates to function in responsible paraprofessional positions in the current employment market. Occupational Objectives include Accounting Assistant, Senior Accounting Clerk, Full Charge Bookkeeper, Junior Staff Accountant, Tax Preparer, and Payroll Specialist.
ADMISSION REQUIREMENTS: General college curricular admission
TRANSFER INFORMATION: Four-year college and university transfer opportunities for AAS degrees, if existing, are usually very specific in nature. A transfer opportunity in Accounting at Mary Baldwin University - Online Program permits students to transfer 84 credit hours from Reynolds’ Accounting Associate of Applied Science program. Students interested in this transfer opportunity or transferring, in general, should consult their faculty advisor upon program entry for further guidance. Please view this PDF.
The purpose of the associate of applied science (AAS) degree curriculum is to prepare students for immediate employment upon graduation.
COMPUTER COMPETENCY REQUIREMENT: Students in this program will meet the college’s computer competency requirement by successfully completing ITE 152. Students can also meet this requirement by successfully passing the college’s computer competency exam, administered in the testing centers on each campus, in which case they will receive college credit for ITE 152. Students not passing the computer competency exam may retake the exam only once.
Curriculum
Courses should be taken in the order listed. To help with course planning, download curriculum planning Roadmap.
Introduces accounting principles with respect to financial reporting. Demonstrates how decision-makers use accounting information for reporting purposes. Focuses on the preparation of accounting information and its use in the operation of organizations, as well as methods of analysis and interpretation of accounting information.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Prerequisites: Placement in ENG 111 or placement in co-requisites ENG 111 and EDE 11 and competency in Introductory Algebra MDE 10 as demonstrated through placement or by satisfactorily completing MDE 10.
Introduces and prepares students to the critical processes and fundamentals of writing in academic and professional contexts. Teaches the use of print and digital technologies to promote inquiry. Requires the production of a variety of academic texts, totaling at least 4500 words (15 pages typed) of polished writing. This course requires proficiency in using word processing and learning management software. This is a Passport Transfer course.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Prerequisites: Placement recommendation for ENG 111 or placement recommendation for co-requisites ENG 111 and EDE 11.
Develops understanding of digital literacy. Introduces basic computer concepts in hardware, software, cyber, cloud, database, and operating systems. Includes hands-on experience developing word processing, spreadsheet and presentation documents. Evaluates the reliability of sources. Covers creating a simple web page. Examines topics such as social, legal, and ethical issues.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Presents topics in proportional reasoning, modeling, financial literacy, and validity studies (logic and set theory). Focuses on the process of taking a real-world situation, identifying the mathematical foundation needed to address the problem, solving the problem, and applying what is learned to the original situation.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Prerequisites: Completion of MDE 10 followed by co-enrollment in MDE 54 with MTH 154 or placement in MTH 154 or placement in co-requisites MTH 154 and MDE 54.
Assists students in transition to college. Provides overviews of college policies, procedures, and curricular offerings. Encourages contacts with other students and staff. Assists students toward college success through information regarding effective study habits, career and academic planning, and other college resources available to students. Strongly recommended for beginning students. Required for graduation.
Lecture Hours: Lecture 1 hours per week.
Semester(s) Offered: Fall Spring Summer
Applies theory and principles of public address with emphasis on preparation and delivery.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Examines the elements affecting speech communication at the individual, small group, and public communication levels with emphasis on practice of communication at each level.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Covers the use of spreadsheet software to create spreadsheets with formatted cells and cell ranges, control pages, multiple sheets, charts, and macros. Topics include type and edit text in a cell, enter data on multiple worksheets, work with formulas and functions, create charts, PivotTables, and styles, insert headers and footers, and filter data. Covers MOS Excel objectives.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Introduces the computer in solving accounting problems. Focuses on operation of computers. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting. Introduces the QuickBooks accounting software program.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring
Prerequisites: ACC 117 or ACC 211, or equivalent, or school approval.
Introduces accounting principles with respect to cost and managerial accounting. Focuses on the application of accounting information with respect to product costing, as well as its use within the organization to provide direction and to judge performance.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Prerequisites: ACC 211 or equivalent or school approval.
Presents the fundamental macroeconomic concepts, theories, and issues including the study of scarcity and opportunity cost, supply and demand, national economic growth, inflation, recession, unemployment, fiscal and monetary policies, and international trade. Develops an appreciation of how these economic concepts apply to consumer, business, and government decisions, and their effect on the overall economy. This is a Passport Transfer course.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
ACC 117, ACC 217, ACC 219, ACC 240, or HIS 121.
Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities, and investments. Also addresses wholesaler transactions and inventory, fixed assets, natural resources, and intangible assets. Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Only
Prerequisites: ACC 211 with a grade of “B” or higher.
Studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems. Includes cost control, responsibility accounting, capital budgeting, and pricing decisions.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Only
Prerequisites: ACC 212 with a grade of “C” or higher.
Provides a systematic study of representative ethical systems.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Prerequisites: Placement in ENG 111 or placement in co-requisites ENG 111 and EDE 11.
Introduces the student to Relational Database and Relational Database theory. Includes planning, defining, and using a database; table design, linking, and normalization; and types of databases, database description, and definition. Additional topics cover the use of Entity Relationship (ER) modeling in detail through many real-life examples and practical business problems and solutions. After several iterations, the ER model captures the data requirements and business rules and forms a sound basis for the initial design of a relational database. The introduction to SQL allows for the implementation of a database design using SQL.
Lecture Hours: Lecture 4 hours per week.
Semester(s) Offered: Fall Spring
Prerequisites: ITE 152 or school approval.
ACC 123, ECO 202, HMS 226, ITD 132
Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Consists of an extensive examination of topics for specified balance sheet accounts beyond the scope of a principles course. Focuses on the complex areas of balance sheet and income statement reporting for the corporate entity.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Spring Only
Prerequisites: ACC 211 with a grade of “B” or higher.
Presents techniques of investigating, interpreting, and appraising accounting records and assertions. Studies internal control design and evaluation, evidence-gathering techniques, and other topics. Develops an understanding and appreciation of the philosophy of the audit process and its practice. Focuses on issues relevant to an external auditing professional, such as audit risk analysis, planning of audit engagements, internal controls, and substantive testing. Presents the preparation of audit working papers supporting an examination of the financial records and internal control procedures of an enterprise. Covers the report and opinion of the auditor to management, stockholders, and considers the ethical and legal responsibilities of the auditor.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Spring Only
ACC 216 AND ACC 198 OR BIO 107
Presents the study of federal taxation as it relates to individuals and related entities. Includes tax planning, compliance, and reporting. Covers gross income, deductions, and credits. Includes tax compliance and reporting. Emphasizes personal tax burden minimization and preparation of personal tax returns.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Only
Prerequisites: ACC 211 or equivalent.
1 Students that completed Career Studies Certificates: Bookkeeping, Payroll and Taxation and Accounting Support Functions have fulfilled this elective. Students that have not completed any career studies certificates and plan to transfer to Mary Baldwin should consider ACC 217, ACC 219, ACC 240, HIS 121.
2 Students that completed Career Studies Certificates - Bookkeeping and Payroll and Taxation have fulfilled this elective. Students that have not completed any career studies certificates and plan to transfer to Mary Baldwin should consider ECO 202 and HMS 226.
3 Students that completed Career Studies Certificate - Bookkeeping have fulfilled this elective. Students that completed Career Studies Certificate - Accounting Support Functions need to enroll in ACC 198. Students that have not completed any career studies certificates and plan to transfer to Mary Baldwin should consider BIO 107.
PURPOSE: This program will provide students with the accounting courses needed to meet the requirements of the Virginia Board of Accountancy to sit for the Certified Public Accountancy (CPA) examination.
OCCUPATIONAL OBJECTIVES: These accounting courses may also meet accounting requirements of various government and private sector positions.
ADMISSION REQUIREMENTS: General college curricular admission
- At least 120 semester hours of college courses;
- Baccalaureate or higher degree; and
- Accounting concentration or equivalent
Virginia Board of Accountancy (VBOA) requires the following:
- A minimum of 24 semester hours of accounting courses, to include courses in auditing, financial accounting, management accounting, and taxation; and
- A minimum of 24 semester hours of business courses. As many as six hours of accounting courses (not included in the 24 hours of accounting courses) may be considered for the business course requirement.
Although they are in addition to the CSC, if needed, students can complete the 24 business credit hours required by the Virginia Board of Accountancy (VBOA). Please see your faculty advisor for recommended courses.
*Principles of Accounting courses (ACC 211-ACC 212) or introductory accounting courses cannot be considered in determining whether a person has obtained the minimum of 48 semester hours or equivalent required for an accounting concentration.
Curriculum
Courses should be taken in the order listed. To help with course planning, download curriculum planning Roadmap.
Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities, and investments. Also addresses wholesaler transactions and inventory, fixed assets, natural resources, and intangible assets. Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Only
Prerequisites: ACC 211 with a grade of “B” or higher.
Studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems. Includes cost control, responsibility accounting, capital budgeting, and pricing decisions.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Only
Prerequisites: ACC 212 with a grade of “C” or higher.
Presents the study of federal taxation as it relates to individuals and related entities. Includes tax planning, compliance, and reporting. Covers gross income, deductions, and credits. Includes tax compliance and reporting. Emphasizes personal tax burden minimization and preparation of personal tax returns.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Only
Prerequisites: ACC 211 or equivalent.
Presents techniques of investigating, interpreting, and appraising accounting records and assertions. Studies internal control design and evaluation, evidence-gathering techniques, and other topics. Develops an understanding and appreciation of the philosophy of the audit process and its practice. Focuses on issues relevant to an external auditing professional, such as audit risk analysis, planning of audit engagements, internal controls, and substantive testing. Presents the preparation of audit working papers supporting an examination of the financial records and internal control procedures of an enterprise. Covers the report and opinion of the auditor to management, stockholders, and considers the ethical and legal responsibilities of the auditor.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Spring Only
Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Consists of an extensive examination of topics for specified balance sheet accounts beyond the scope of a principles course. Focuses on the complex areas of balance sheet and income statement reporting for the corporate entity.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Spring Only
Prerequisites: ACC 211 with a grade of “B” or higher.
Students will take 3 of the following 4: ACC 215, ACC 217, ACC 219, ACC 240
PURPOSE: The rapid expansion of business and industry in Virginia has created a large, steady demand for qualified personnel to assist in the preparation and interpretation of accounting and financial information. The Accounting Support Functions Career Studies Certificate is designed for persons who are seeking their first, full-time employment in the accounting field immediately upon completion of the curriculum. In addition, the program is designed for persons presently employed in accounting who desire to increase their knowledge and update their skills.
OCCUPATIONAL OBJECTIVES: The Accounting Support Functions Career Studies Certificate prepares graduates for employment in any of the following occupations: Accounts Receivable Specialist, Accounts Payable Specialist, Accounting Technician, Accounting Assistant, or Accounting Clerk.
ADMISSION REQUIREMENTS: General college curricular admission
The Accounting Support Functions Career Studies Certificate may transfer, at the student’s option, directly into the Bookkeeping Career Studies Certificate and the Accounting Associate of Applied Science degree.
ADMISSION REQUIREMENTS:
COMPUTER COMPETENCY REQUIREMENT: Students in this program will meet the college’s computer competency requirement by successfully completing ITE 152. Students can also satisfy this requirement by passing the college’s computer competency exam, administered in the testing centers on each campus, in which case they will receive college credit for ITE 152. Students not passing the computer competency exam may retake the exam only once.
GAINFUL EMPLOYMENT DISCLOSURE INFORMATION: Please view this page to access gainful employment disclosure information for this program.
Curriculum
Courses should be taken in the order listed. To help with course planning, download curriculum planning Roadmap.
Covers reading and understanding financial statements, internal control requirements for safeguarding assets, and accounting procedures necessary to complete the entire accounting cycle, including journals, ledgers, and financial statements.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Prerequisites: Placement in ENG 111 or placement in co-requisites ENG 111 and EDE 11 and competency in Introductory Algebra MDE 10 as demonstrated through placement or by satisfactorily completing MDE 10.
Develops understanding of digital literacy. Introduces basic computer concepts in hardware, software, cyber, cloud, database, and operating systems. Includes hands-on experience developing word processing, spreadsheet and presentation documents. Evaluates the reliability of sources. Covers creating a simple web page. Examines topics such as social, legal, and ethical issues.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Assists students in transition to college. Provides overviews of college policies, procedures, and curricular offerings. Encourages contacts with other students and staff. Assists students toward college success through information regarding effective study habits, career and academic planning, and other college resources available to students. Strongly recommended for beginning students. Required for graduation.
Lecture Hours: Lecture 1 hours per week.
Semester(s) Offered: Fall Spring Summer
Introduces accounting principles with respect to financial reporting. Demonstrates how decision-makers use accounting information for reporting purposes. Focuses on the preparation of accounting information and its use in the operation of organizations, as well as methods of analysis and interpretation of accounting information.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Prerequisites: Placement in ENG 111 or placement in co-requisites ENG 111 and EDE 11 and competency in Introductory Algebra MDE 10 as demonstrated through placement or by satisfactorily completing MDE 10.
Covers the use of spreadsheet software to create spreadsheets with formatted cells and cell ranges, control pages, multiple sheets, charts, and macros. Topics include type and edit text in a cell, enter data on multiple worksheets, work with formulas and functions, create charts, PivotTables, and styles, insert headers and footers, and filter data. Covers MOS Excel objectives.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Applies theory and principles of public address with emphasis on preparation and delivery.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Examines the elements affecting speech communication at the individual, small group, and public communication levels with emphasis on practice of communication at each level.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Introduces the computer in solving accounting problems. Focuses on operation of computers. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting. Introduces the QuickBooks accounting software program.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring
Prerequisites: ACC 117 or ACC 211, or equivalent, or school approval.
Identify the roles, responsibilities and comprehensive accounting functions associated with retail, service, and manufacturing operations. Focuses on transactional accounting in inventory, accounts receivable, accounts payable and cash in addition to internal controls over assets. Lecture 2 hours per week.
Lecture Hours: Lecture 2 hours per week.
Prerequisites: ACC 117
PURPOSE: The rapid expansion of business and industry in Virginia has created a large, steady demand for qualified personnel to assist in the preparation and interpretation of accounting and financial information. The Bookkeeping Career Studies Certificate is designed for persons who are seeking their first, full-time employment in the accounting field immediately upon completion of the curriculum. In addition, the program is designed for persons presently employed in accounting who desire to increase their knowledge and update their skills.
OCCUPATIONAL OBJECTIVES: The Bookkeeping Career Studies Certificate prepares graduates for employment as bookkeepers handling all major accounting functions including, but not limited to: journal entries, month-end close, preparation of financial statements, fixed asset accounting, payroll, inventory, accounts receivable/billing, and accounts payable.
After completion of the Bookkeeping Career Studies Certificate, students are eligible to sit for the following industry certification exams:
- Accreditation Council for Accountancy and Taxation, Accredited Tax Preparer (ATP)
- American Payroll Association, Fundamental Payroll Certification (FPC)
- American Institute of Professional Bookkeepers, Certified Bookkeeper (CB)
ADMISSION REQUIREMENTS: General college curricular admission
The Bookkeeping Career Studies Certificate may transfer, at the student's option directly into the Accounting Associate of Applied Science degree.
COMPUTER COMPETENCY REQUIREMENT Students in this program will meet the college's computer competency requirement by successfully completing ITE 152. Students can also satisfy this requirement by passing the college’s computer competency exam, administered in the testing centers on each campus, in which case they will receive college credit for ITE 152. Students not passing the computer competency exam may retake the exam only once.
GAINFUL EMPLOYMENT DISCLOSURE INFORMATION: Please view this page to access gainful employment disclosure information for this program.
Curriculum
Courses should be taken in the order listed. To help with course planning, download curriculum planning Roadmap.
Covers reading and understanding financial statements, internal control requirements for safeguarding assets, and accounting procedures necessary to complete the entire accounting cycle, including journals, ledgers, and financial statements.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Prerequisites: Placement in ENG 111 or placement in co-requisites ENG 111 and EDE 11 and competency in Introductory Algebra MDE 10 as demonstrated through placement or by satisfactorily completing MDE 10.
Develops understanding of digital literacy. Introduces basic computer concepts in hardware, software, cyber, cloud, database, and operating systems. Includes hands-on experience developing word processing, spreadsheet and presentation documents. Evaluates the reliability of sources. Covers creating a simple web page. Examines topics such as social, legal, and ethical issues.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Assists students in transition to college. Provides overviews of college policies, procedures, and curricular offerings. Encourages contacts with other students and staff. Assists students toward college success through information regarding effective study habits, career and academic planning, and other college resources available to students. Strongly recommended for beginning students. Required for graduation.
Lecture Hours: Lecture 1 hours per week.
Semester(s) Offered: Fall Spring Summer
Introduces accounting principles with respect to financial reporting. Demonstrates how decision-makers use accounting information for reporting purposes. Focuses on the preparation of accounting information and its use in the operation of organizations, as well as methods of analysis and interpretation of accounting information.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Prerequisites: Placement in ENG 111 or placement in co-requisites ENG 111 and EDE 11 and competency in Introductory Algebra MDE 10 as demonstrated through placement or by satisfactorily completing MDE 10.
Covers the use of spreadsheet software to create spreadsheets with formatted cells and cell ranges, control pages, multiple sheets, charts, and macros. Topics include type and edit text in a cell, enter data on multiple worksheets, work with formulas and functions, create charts, PivotTables, and styles, insert headers and footers, and filter data. Covers MOS Excel objectives.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Applies theory and principles of public address with emphasis on preparation and delivery.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Examines the elements affecting speech communication at the individual, small group, and public communication levels with emphasis on practice of communication at each level.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Introduces the computer in solving accounting problems. Focuses on operation of computers. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting. Introduces the QuickBooks accounting software program.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring
Prerequisites: ACC 117 or ACC 211, or equivalent, or school approval.
Identify the roles, responsibilities and comprehensive accounting functions associated with retail, service, and manufacturing operations. Focuses on transactional accounting in inventory, accounts receivable, accounts payable and cash in addition to internal controls over assets. Lecture 2 hours per week.
Lecture Hours: Lecture 2 hours per week.
Prerequisites: ACC 117
Introduces taxes most frequently encountered in business. Includes payroll sales property and income tax. Studies the fundamentals of income tax preparation of business taxes for small businesses organized as proprietorships, partnerships, limited liability companies and S-corporations. Includes income tax preparation related to business assets; business of the home; employment taxes; withholding and estimated taxes; Schedules C SE and1040; self-employed retirement plans; tip reporting and allocation rules etc. Also includes discussion and practice in recording of payroll for a small business.
Lecture Hours: Lecture 3 hours per week.
Introduces accounting principles with respect to cost and managerial accounting. Focuses on the application of accounting information with respect to product costing, as well as its use within the organization to provide direction and to judge performance.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Prerequisites: ACC 211 or equivalent or school approval.
Provides students an opportunity to integrate skills learned in prior accounting courses and apply those skills to the real-world practice of accounting through a business simulation project. Prepares students to complete the Certified Bookkeeper examination given by the American Institute of Public Bookkeepers (AIPB) utilizing a review course prepared by the AIPB.
Lecture Hours: Lecture 2 hours per week.
Prerequisites: ACC 117, ACC 134, ACC 211 - with a grade of C or better, and ACC 216 with a grade of C or better
Corequisites: ACC 134
PURPOSE: The rapid expansion of business and industry in Virginia has created a large, steady demand for qualified personnel to assist in the preparation and interpretation of accounting and financial information. The Payroll and Taxation Career Studies Certificate is designed for persons who are seeking their first, full-time employment in the accounting field immediately upon completion of the curriculum. In addition, the program is designed for persons presently employed in accounting who desire to increase their knowledge and update their skills.
OCCUPATIONAL OBJECTIVES: The Payroll and Taxation Career Studies Certificate prepares graduates for employment in any of the following occupations: Tax Assistant, Individual Tax Preparer, Fixed Asset Specialist, and Payroll Specialist.
ADMISSION REQUIREMENTS: General college curricular admission
The Payroll and Taxation Career Studies Certificate may transfer, at the student’s option, directly into the Bookkeeping Career Studies Certificate and the Accounting Associate of Applied Science degree.
COMPUTER COMPETENCY REQUIREMENT Students in this program will meet the college's computer competency requirement by successfully completing ITE 152. Students can also satisfy this requirement by passing the college’s computer competency exam, administered in the testing centers on each campus, in which case they will receive college credit for ITE 152. Students not passing the computer competency exam may retake the exam only once.
GAINFUL EMPLOYMENT DISCLOSURE INFORMATION: Please view this page to access gainful employment disclosure information for this program.
Curriculum
Courses should be taken in the order listed. To help with course planning, download curriculum planning Roadmap.
Covers reading and understanding financial statements, internal control requirements for safeguarding assets, and accounting procedures necessary to complete the entire accounting cycle, including journals, ledgers, and financial statements.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Prerequisites: Placement in ENG 111 or placement in co-requisites ENG 111 and EDE 11 and competency in Introductory Algebra MDE 10 as demonstrated through placement or by satisfactorily completing MDE 10.
Develops understanding of digital literacy. Introduces basic computer concepts in hardware, software, cyber, cloud, database, and operating systems. Includes hands-on experience developing word processing, spreadsheet and presentation documents. Evaluates the reliability of sources. Covers creating a simple web page. Examines topics such as social, legal, and ethical issues.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Assists students in transition to college. Provides overviews of college policies, procedures, and curricular offerings. Encourages contacts with other students and staff. Assists students toward college success through information regarding effective study habits, career and academic planning, and other college resources available to students. Strongly recommended for beginning students. Required for graduation.
Lecture Hours: Lecture 1 hours per week.
Semester(s) Offered: Fall Spring Summer
Introduces accounting principles with respect to financial reporting. Demonstrates how decision-makers use accounting information for reporting purposes. Focuses on the preparation of accounting information and its use in the operation of organizations, as well as methods of analysis and interpretation of accounting information.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Prerequisites: Placement in ENG 111 or placement in co-requisites ENG 111 and EDE 11 and competency in Introductory Algebra MDE 10 as demonstrated through placement or by satisfactorily completing MDE 10.
Covers the use of spreadsheet software to create spreadsheets with formatted cells and cell ranges, control pages, multiple sheets, charts, and macros. Topics include type and edit text in a cell, enter data on multiple worksheets, work with formulas and functions, create charts, PivotTables, and styles, insert headers and footers, and filter data. Covers MOS Excel objectives.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Applies theory and principles of public address with emphasis on preparation and delivery.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Examines the elements affecting speech communication at the individual, small group, and public communication levels with emphasis on practice of communication at each level.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer
Introduces taxes most frequently encountered in business. Includes payroll sales property and income tax. Studies the fundamentals of income tax preparation of business taxes for small businesses organized as proprietorships, partnerships, limited liability companies and S-corporations. Includes income tax preparation related to business assets; business of the home; employment taxes; withholding and estimated taxes; Schedules C SE and1040; self-employed retirement plans; tip reporting and allocation rules etc. Also includes discussion and practice in recording of payroll for a small business.
Lecture Hours: Lecture 3 hours per week.
Presents the study of federal taxation as it relates to individuals and related entities. Includes tax planning, compliance, and reporting. Covers gross income, deductions, and credits. Includes tax compliance and reporting. Emphasizes personal tax burden minimization and preparation of personal tax returns.
Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Only
Prerequisites: ACC 211 or equivalent.