Accounting Diploma (AC12)  Diploma


The Accounting Diploma program is a sequence of courses that prepares students for a variety of entry-level positions in accounting in today’s technology-driven workplaces. Learning opportunities develop academic, technical, and professional knowledge and skills required for job acquisition, retention, and advancement. Program graduates receive an Accounting Diploma.

Entrance date: Each semester

Program admission requirements:

Minimum Test Scores

ACCUPLACER NEXT GENERATION – Writing 236 ACCUPLACER – Sentence Skills 60
Reading 224 Reading Comprehension 55
Arithmetic 229 Arithmetic 34

High School diploma or equivalent required for admission.

Credits required for graduation: 42

Beginning Spring 2022 (January 2022), ALL FIRST TIME college students will be required to take the College Success (COLL 1020) course.

Albany Technical College is accredited with the Southern Association of Colleges and Schools Commission on Colleges to award Associate of Applied Science Degrees, Associate of Science in Nursing Degrees, Diplomas, and Technical Certificates of Credit. Contact the Commission on Colleges at 1866 Southern Lane, Decatur, Georgia 30033-4097 or call 404-679-4500 for questions about the accreditation of Albany Technical College.

Curriculum Outline (42 hours)
General Education Core 8
ENGL 1010

Emphasizes the development and improvement of written and oral communication abilities. Topics include analysis of writing, applied grammar and writing skills, editing and proofreading skills, research skills, and oral communication skills.

3
Select one of Social/Behav. Sci. courses below for a min. of 2 credits 2
EMPL 1000

Emphasizes human relations and professional development in today's rapidly changing world that prepares students for living and working in a complex society. Topics include human relations skills, job acquisition skills and communication, job retention skills, job advancement skills, and professional image skills.

2
PSYC 1010

Presents basic concepts within the field of psychology and their application to everyday human behavior, thinking, and emotion. Emphasis is placed on students understanding basic psychological principles and their application within the context of family, work and social interactions. Topics include an overview of psychology as a science, the nervous and sensory systems, learning and memory, motivation and emotion, intelligence, lifespan development, personality, psychological disorders and their treatment, stress and health, and social relations.

3
Select one of the Math courses below for a minimum of 3 credits 3
MATH 1011

Emphasizes mathematical concepts found in business situations. Topics include basic mathematical skills, mathematical skills in business-related problem solving, mathematical information for documents, graphs, and mathematical problems.

3
MATH 1012

Emphasizes the application of basic mathematical skills used in the solution of occupational and technical problems. Topics include fractions, decimals, percents, ratios and proportions, measurement and conversion, formula manipulation, technical applications, and basic statistics.

3
Occupational 34
ACCT 1100

Introduces the basic financial accounting concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts, the accounting cycle for a personal service business, the accounting cycle for a merchandising business, inventory, cash control and receivables. Laboratory work demonstrates theory presented in class.

4
ACCT 1105
Prerequisite: ACCT 1100

Introduces the intermediate financial accounting concepts that provide the student with the necessary skills to maintain a set of books for a partnership and corporation. Topics include: Fixed and Intangible Assets, Current and Long-Term Liabilities (Notes Payable), Payroll, Accounting for a Partnership, Accounting for a Corporation, Statement of Cash Flows, and Financial Statement Analysis, Laboratory work demonstrates theory presented in class.

4
ACCT 1115
Prerequisites: ACCT 1100, COMP 1000

Emphasizes operation of computerized accounting systems from manual input forms. Topics include: company creation (service and merchandising), chart of accounts, customers transactions, vendors transactions, banking activities, merchandise inventory, employees and payroll, and financial reports. Laboratory work includes theoretical and technical application.

3
ACCT 1125

Provides instruction for the preparation of individual federal income tax returns. Topics include: taxable income, income adjustments, schedules, standard deductions, itemized deductions, exemptions, tax credits, and tax calculations.

3
ACCT 1130
Prerequisite: ACCT 1100

Provides an understanding of the laws that affect a company's payroll structure and practical application skills in maintaining payroll records. Topics include: payroll tax laws, payroll tax forms, payroll and personnel records, computing wages and salaries, taxes affecting employees and employers, and analyzing and journalizing payroll transactions.

3
BUSN 1440
Prerequisite: COMP 1000

Reinforces the touch system of keyboarding placing emphasis on correct techniques with adequate speed and accuracy and producing properly formatted business documents. Topics include: reinforcing correct keyboarding technique, building speed and accuracy, formatting business documents, language arts, proofreading, and work area management.The ability to key 25 gross words a minute on 3-minute timings with no more than 3 errors as a pre-requisite.

4
COMP 1000

Introduces the fundamental concepts, terminology, and operations necessary to use computers. Emphasis is placed on basic functions and familiarity with computer use. Topics include an introduction to computer terminology, the Windows environment, Internet and email, word processing software, spreadsheet software, database software, and presentation software.

3
Select one of two courses below for a min. of 4 credits: 4
ACCT 1120
Prerequisite: COMP 1000

This course covers the knowledge and skills to use spreadsheet software through course demonstrations, laboratory exercises and projects. Topics and assignments will include: spreadsheet concepts, creating and manipulating data, formatting data and content, creating and modifying formulas, presenting data visually and collaborating and securing data.

4
BUSN 1410
Prerequisite: COMP 1000

This course covers the knowledge and skills required to use spreadsheet software through course demonstrations, laboratory exercises and projects. Topics and assignments will include: spreadsheet concepts, creating and manipulating data, formatting data and content, creating and modifying formulas, presenting data visually and, collaborating and securing data.

4
Select courses from elective list below for a min. of 6 credits 6
ACCT 2000
Prerequisite: ACCT 1105

Emphasizes the interpretation of data by management in planning and controlling business activities. Topics include Managerial Accounting Concepts, Manufacturing Accounting using a Job Order Cost System, Manufacturing Accounting using a Process Cost System, Cost Behavior and Cost-Volume-Profit, Budgeting and Standard Cost Accounting, Flexible Budgets, Standard Costs and Variances, and Capital Investment Analysis and Budgeting. Laboratory work demonstrates theory presented in class.

3
ACCT 2140

Introduces law and its relationship to business. Topics include: legal ethics, legal processes, business contracts, business torts and crimes,real and personal property, agency and employment, risk-bearing devices, and Uniform Commercial Code.

3
ACCT 2120

Provides instruction for preparation of both state and federal partnership, corporation and other business tax returns. Topics include: organization form, overview of taxation of partnership, special partnership issues, corporate tax elections, adjustments to income and expenses, tax elections, forms and schedules, tax credits, reconciliation of book and tax income, tax depreciation methods, and tax calculations.

3
ACCT 2145

Introduces practical applications of concepts and techniques used to manage personal finance. Topics include: cash management, time value of money, credit, major purchasing decisions, insurance, investments, retirement, and estate planning.

3
BUSN 1240
Prerequisite: COMP 1000

Emphasizes essential skills required for the business office. Topics include: office protocol, time management, telecommunications and telephone techniques, office equipment, workplace mail, records management, travel/meeting arrangements, electronic mail, and workplace documents.

3
BUSN 1300

Introduces organization and management concepts of the business world and in the office environment. Topics include business in a global economy, starting and organizing a business, enterprise management, marketing strategies and financial management.

3
BUSN 1400
Prerequisite: COMP 1000

This course covers the knowledge and skills required to use word processing software through course demonstrations, laboratory exercises and projects. Minimal document keying will be necessary as students will work with existing documents to learn the functions and features of the word processing application. Topics and assignments will include: word processing concepts, customizing documents, formatting content, working with visual content, organizing content, reviewing documents, sharing and securing content.

4
BUSN 1420
Prerequisite: COMP 1000

This course covers the knowledge and skills to required to use database management software through course demonstrations, laboratory exercises and projects. Topics and assignments will include: database concepts, structuring databases, creating and formatting database elements, entering and modifying data, creating and modifying queries, presenting and sharing data and, managing and maintaining databases.

4
MGMT 1110

Develops a working knowledge of the laws of employment necessary for managers. Topics include: Employment Law, the Courts, Alternative Dispute Resolution (ADR), Discrimination Law, Selecting Applicants Under the Law, OSHA and Safety, Affirmative Action, At-Will Doctrine, Right to Privacy, Fair Labor Standards Act (FLSA), Family Medical Leave Act (FMLA), Workers Compensation, Unemployment Compensation, and National Labor Relations Act.

3
MGMT 1115

This course familiarizes the student with the principles and techniques of sound leadership practices. Topics include: Characteristics of Effective Leadership Styles, History of Leadership, Leadership Models, The Relationship of Power and Leadership, Team Leadership, The Role of Leadership in Effecting Change.

3
MGMT 1120

This course is designed to provide the student with an overview of the functions of business in the market system. The student will gain an understanding of the numerous decisions that must be made by managers and owners of businesses. Topics include: the market system, the role of supply and demand, financial management, legal issues in business, employee relations, ethics, and marketing.

3
MGMT 1125

Provides students with an overview of business ethics and ethical management practices with emphasis on the process of ethical decision-making and working through contemporary ethical dilemmas faced by business organizations, managers and employees. The course is intended to demonstrate to the students how ethics can be integrated into strategic business decisions and can be applied to their own careers. The course uses a case study approach to encourage the student in developing analytical, problem-solving, critical thinking and decision-making skills. Topics include: An overview of business ethics; moral development and moral reasoning; personal values, rights, and responsibilities; frameworks for ethical decision-making in business; justice and economic distribution; corporations and social responsibility; corporate codes of ethics and effective ethics programs; business and society: consumers and the environment; ethical issues in the workplace; business ethics in a global and multicultural environment; business ethics in cyberspace; and business ethics and the rule of law.

3
MKTG 1100

This course emphasizes the trends and the dynamic forces that affect the marketing process and the coordination of the marketing functions. Topics include effective communication in a marketing environment, role of marketing, knowledge of marketing principles, marketing strategy, and marketing career paths.

3
MKTG 1130

This course introduces the study of contracts and other legal issues and obligations for businesses. Topics include: creation and evolution of laws, court decision processes, legal business structures, sales contracts, commercial papers, Uniform Commercial Code, and risk-bearing devices.

3
MKTG 1160

This course introduces professional selling skills and processes. Topics include: professional selling, product/sales knowledge, customer analysis/relations, selling process, sales presentations, and ethics of selling.

3
MKTG 1162

This course provides students with skills necessary to communicate with customers and successfully manage that relationship in both telephone and face-to-face situations. Topics include skills to effectively communicate with customers, developing rapport with customers, problem-solving in customer service, telephone skills, sales skills in the service environment, managing the difficult customer, and managing the multicultural customer. Computer-Based Training (CBT) is used to allow students to practice skills using simulated business situations.

4
MGMT 1100

Develops skills and behaviors necessary for successful supervision of people and their job responsibilities. Emphasis will be placed on real life concepts, personal skill development, applied knowledge and managing human resources. Course content is intended to help managers and supervisors deal with a dramatically changing workplace being affected by technology changes, a more competitive and global market place, corporate restructuring and the changing nature of work and the workforce. Topics include: Understanding the Managers Job and Work Environment; Building an Effective Organizational Culture; Leading, Directing, and the Application of Authority; Planning, Decision-Making, and Problem-Solving; Human Resource Management, Administrative Management, Organizing, and Controlling.

3
MGMT 2135
Corequisite: COMP 1000

Emphasizes developing the full range of communication strategies required to become a successful manager and prepares managers for the skills required to communicate effectively in business today. Topics include: Organizational/Strategic Communication, Interpersonal Communication, Presentation Techniques, Presentation Technology/Applications, Team/Group Communication, Intercultural Communication, External Stakeholder Communication and Using Spreadsheet Applications for Business Problem Solving.

3
Faculty
Click to view profile for Hyekyung Seo
Program Chair

Accounting Chair/Instructor
Prosperity Hall

Up one level
Programs of Study