Accounting Technician I

Program Requirements

Total Credits 18

A sequence of ACC courses must be completed, either ACC 1011 and ACC 1012 or ACC 1021 and ACC 1022.

Course Number	Course Title	Credits
BUS115BUS1015	Introduction to Business	3
Introduces the application of fundamental business principles to local, national, and international forums. This course examines the relationship of economic systems, governance, regulations, and law upon business operations. It surveys the concepts of career development, business ownership, finance and accounting, economics, marketing, management, operations, human resources, regulations, and business ethics. (3-0)
ACC115ACC1015	Payroll Accounting	3
Covers federal and state employment laws and their effects on personnel and payroll records. The course is non-technical and is intended to give students a practical working knowledge of the current payroll laws and actual experience in applying regulations, including computerized payroll procedures. Prerequisite: Successful completion of ACC1001 or ACC1021 with a "C" grade or better. (3-0)
ACC111ACC1011	Introduction to Financial Accounting	3
Focuses on financial accounting concepts prescribed by Generally Accepted Accounting Principles (GAAP), including financial information for external partners, the accounting cycle process, basic terminology, transaction analysis, internal control systems, and financial statement preparation and analysis. (3-0)
and
ACC112ACC1012	Introduction to Managerial Accounting	3
Focuses on the fundamentals of managerial accounting and cost management as tools to aid internal users' decision-making processes. This course covers basic managerial accounting concepts, such as product costing and cost behavior and control. It also covers internal management decision making tools, including cost-volume-profit analysis, budgeting, cost analysis, and planning and control systems. Prerequisite: Successful completion of ACC1001 or ACC1011 or ACC1021 with a "C" grade or better. (3-0)
or
ACC121ACC1021	Accounting Principles I	4
This course introduces the study of accounting principles for understanding of the theory and logic that underlie procedures and practices. Major topics include the accounting cycle for service and merchandising companies, internal control principles and practices, notes and interest, inventory systems and costing, plant assets and intangible asset accounting. (4-0)
and
ACC122ACC1022	Accounting Principles II	4
This course continues the application of accounting principles to business organizations. Major topics include corporate equity and debt financing, investments, cash flow statements, financial analysis, budgeting, cost and managerial accounting. Prerequisite: Successful completion of ACC1021 with a "C" grade or better. (4-0)
ACC235ACC2035	Computerized Accounting: Small Business	3
Introduces an electronic accounting application for use in a small business. This course will focus on installing and launching the application, converting a manual accounting system to an electronic system, recording daily transactions, and summarizing records in reports for a complete financial picture. Prerequisite: None Co-requisite: ACC1001 or ACC1011 or ACC1021 (3-0)
CIS118CIS1018	Introduction to PC Applications	3
This course introduces basic computer terminology, file management, and PC system components. Provides an overview of office application software including word processing, spreadsheets, databases, and presentation graphics. Includes the use of a web browser to access the Internet. (3-0)

Program Requirements / Classes

Business Designation	AA
Business: Accounting Emphasis	AAS
Business: Management Emphasis	AAS
Applied Management	AAS
Accounting Technician I	CERT
Accounting Technician II	CERT
Business Administration	CERT
Basic Tax Preparation	CERT
Business Management	CERT
Economics Designation	AA
Foundations of Business I	CERT
Foundations of Business II	CERT

Degree Descriptions

Associate of Arts Degree (A.A.) and Associate of Science Degree (A.S.)

The AA and the AS degrees are traditional 2-year degrees specifically designed to transfer to 4-year institutions for the purpose of completing a BA or a BS. They are often referred to as university parallel degrees. The general education requirements are what actually permit the degrees to be called Associates or Arts or Science. The difference between the AS and AA is minimal, with the AA permitting math courses and a science course that are not recognized under the AS degree. Read Colorado's Guaranteed Transfer Policy here.

Associate of General Studies (A.G.S.)

The AGS degree is, at times, articulated to transfer to certain 4-year institutions and programs. There is more room for flexibility in this degree. Generally, if a student decides to transfer to a 4-year school to pursue a BA or BS after earning the AGS, they may be short some of the general education requirements.

Associate of Applied Science (A.A.S.)

The Associate of Applied Science degree is rarely pursued by a student who intends to transfer to a 4-year school. It is primarily a degree that prepares a student to go directly into the workforce. It is typically a specific technical career that the student who seeks the AAS is seeking. Again, the general education requirements are less rigid with the AAS degree.

Certificate Programs

Certificates are 1-year technical programs that require no general education courses. Auto Tech, Agri-business, and Cosmetology are Certificate programs. English, math, science, etc. are not required to complete a certificate, although some students choose to take preparatory classes that might help them succeed in the program.