Governmental Accounting Certificate (C25800C4)

Semester 1

Course	Class Hours	Lab Hours	Credits
ACC 120 - Principles of Financial Accounting ACC 120 - Principles of Financial Accounting This course introduces business decision-making using accounting information systems. Emphasis is placed on analyzing, summarizing, reporting, and interpreting financial information. Upon completion, students should be able to prepare financial statements, understand the role of financial information in decision-making and address ethical considerations. Class: 3.00 Lab: 2.00 Credits: 4.00	3.00	2.00	4.00
CIS 110 - Introduction to Computers CIS 110 - Introduction to Computers This course introduces computer concepts, including fundamental functions and operations of the computer. Topics include identification of hardware components, basic computer operations, security issues, and use of software applications. Upon completion, students should be able to demonstrate an understanding of the role and function of computers and use the computer to solve problems. Class: 2.00 Lab: 2.00 Credits: 3.00	2.00	2.00	3.00
			Total: 7

Course	Class Hours	Lab Hours	Credits
ACC 121 - Principles of Managerial Accounting ACC 121 - Principles of Managerial Accounting This course includes a greater emphasis on managerial and cost accounting skills. Emphasis is placed on managerial accounting concepts for external and internal analysis, reporting and decision-making. Upon completion, students should be able to analyze and interpret transactions relating to managerial concepts including product-costing systems. Prerequisites: Take ACC-120 Class: 3.00 Lab: 2.00 Credits: 4.00	3.00	2.00	4.00
ACC 140 - Payroll Accounting ACC 140 - Payroll Accounting This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax forms, and journal and general ledger transactions. Emphasis is placed on computing wages; calculating social security, income, and unemployment taxes; preparing appropriate payroll tax forms; and journalizing/posting transactions. Upon completion, students should be able to analyze data, make appropriate computations, complete forms, and prepare accounting entries using appropriate technology. Class: 1.00 Lab: 3.00 Credits: 2.00	1.00	3.00	2.00
			Total: 6

Course	Class Hours	Lab Hours	Credits
ACC 149 - Introduction to Accounting Spreadsheets ACC 149 - Introduction to Accounting Spreadsheets This course provides a working knowledge of computer spreadsheets and their use in accounting. Topics include pre-programmed problems, model-building problems, beginning-level macros, graphics, and what-if analysis enhancements of template problems. Upon completion, students should be able to use a computer spreadsheet to complete many of the tasks required in accounting. Class: 1.00 Lab: 3.00 Credits: 2.00	1.00	3.00	2.00
ACC 240 - Gov & Not-For-Profit Acct ACC 240 - Gov & Not-For-Profit Acct This course introduces principles and procedures applicable to governmental and not-for-profit organizations. Emphasis is placed on various budgetary accounting procedures and fund accounting. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered. Prerequisites: Take ACC-121 Class: 3.00 Credits: 3.00	3.00		3.00
			Total: 5