August, Sincerely, Sue Chiki, Dean School of Business and Computer Information Technologies
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1 August, 2012 Welcome! Thank you for selecting Hocking College for your career educational needs. We recognize that you have many choices as to where to spend your educational dollars and are pleased that you selected one of Hocking s programs. Your classroom/lab experiences are aimed at developing the necessary skills that Hocking College has developed from working with employers, students, faculty and administrators. Your program has been designed to give you a hands-on experience so that you learn by doing. Your time at Hocking College is valuable so we encourage you to take full advantage of the various programs and activities offered here. You have made an investment in yourself-maximize on that investment by seizing as many Hocking College opportunities as possible. Your academic advisor is a great resource and will provide many advising opportunities for you during your career at Hocking. It is imperative that you work with your advisor to finalize your Student Education Plan (SEP). The SEP will be your road map while attending Hocking College. Our desire is that your experience at Hocking College is both enjoyable and successful. At anytime, if there are ways that we may assist you, please stop by the School of Business & Computer Information Technologies office in John Light Hall 367. Sincerely, Sue Chiki, Dean School of Business and Computer Information Technologies chiki_s@hocking.edu
2 The Technology segment of the Hocking College Experience and the accompanying Program Handbook will give you an overview of your chosen career field. The courses you will be taking during your first year will be described. We will do our best to give you an idea of what each course is about, why it is important, and how it prepares you for later courses in the curriculum and the good job each of you want! TABLE OF CONTENTS PAGE Letter of Welcome Table of Contents Program Description Faculty Profile Job Market Opportunities, Profiles, Competencies Projections of Growth in Accounting Job Opportunities 6 Curriculum Academic Expectations Conclusion Commonly Asked Questions
3 PROGRAM DESCRIPTION So, you have decided to study Accounting Good Decision! Accounting is the Language of Business. A solid foundation in accounting concepts and techniques will be helpful. This is true whether you take a professional position in accounting or business, or simply want to better understand your personal finances and dealings with business. Hocking College s Accounting Degree Program prepares students for careers within the Accounting & Business fields. Students will study Accounting as it applies to; current industry standards, the most up-to-date computer software programs used in the industry, and preparation towards more advanced degrees, and licensures/certifications within the Accounting industry. From a recent survey conducted by the Accounting Program with our second-year graduating class two strengths of our program were apparent to these students. Number #1 the level of experience of the faculty. Number #2 the willingness of the faculty to assist their students. In addition, the Accounting Program at Hocking is unique in that it is only one of a few two-year college accounting programs in the region that offers Accounting for Non-Profit Organizations. Non-profit Organizations comprise a significant sector of the job market in this Tri-State area. 3
4 FACULTY PROFILE DEPARTMENT DEAN Neil Hinton ACCOUNTING TECHNOLOGY FACULTY Randy King, 1984 Associate Professor of Accounting; B.S. (West Liberty State College); 38 years of accounting experience as a corporate controller and in private practice and 29 years teaching experience. Thomas Lynch, 1979 Professor of Accounting; M. Ed. (Ohio University); Certified Public Accountant; 33 years previous teaching experience; 38 years related experience as an accountant. Christina Gater, 2000 Instructor of Accounting and Computer Applications; B.S. (Franklin University); 12 years previous teaching experience; 13 years related accounting experience, 11 years partner/manager of an accounting firm. Pat Chute, 2001 Instructor of Accounting, Hocking College Perry Campus; B.S., (Ohio University); 10 years teaching experience and additional related accounting and field experience. ACCOUNTING TECHNOLOGY DEPARTMENT SECRETARY Kimberle Coy, 2002 Department Secretary; Two Associate Degrees (Hocking College) in Natural Resources. 4
5 JOB MARKET OPPORTUNITIES, PROFILES, COMPETENCIES Of all the business disciplines, probably none has the universal reach of accounting. Accounting is essential to both business and government. It is practiced in nearly every community in world. Within most businesses, accountants play a role in virtually all activities. The most important part of accounting the basic financial reports of economic activity are the primary reason for accounting. Modern society relies more on reports than on direct personal knowledge of a businesses activities. Potential investors use financial records to compare companies strengths before buying stocks. Banks use them in deciding whether to make loans. Labor unions use in deciding how large of a pay raise to demand for their members. Government agencies such as the IRS use them to decide how much tax is owed. Managers use them to decide their businesses future direction and to understand and control operations. Financial reports help marketing managers decide on their budgets for advertising, and they help production managers see how much inventory can be used this month. To meet the needs of all these various groups, accountants must design reports that are reliable, accurate, and complete. The reports must also be timely, understandable, and, most importantly, relevant to the types of decisions that must be made. This broad range of accounting activities requires different types of accounting specialists. Job Market Opportunities Accounting offers many career opportunities. Job growth in some areas will be greater than in others. Present day, almost all job offerings in the accounting field require computer skills. Up to date computer skills definitely increase the opportunities available to you in your career. Almost every business needs accountants, accounting clerks, and bookkeepers. The following page shows the projected increase in employment for several specific jobs within the accounting field. Accountant and auditor positions will offer the highest number of job opportunities over the next several years. The next highest demand is for Bookkeepers, accountants, and auditing clerks and this demand is expected to increase over the next several years. Increases are also shown in the area of payroll. 5
6 The Occupational Outlook Handbook, gives the following information What Bookkeeping, Accounting, and Auditing Clerks Do Bookkeeping, accounting, and auditing clerks produce financial records for organizations. They record financial transactions, update statements, and check financial records for accuracy. Work Environment Bookkeeping, accounting, and auditing clerks are employed in many industries, including firms that provide accounting, tax preparation, bookkeeping, and payroll services; federal, state, and local governments; and schools. About 1 of 4 bookkeeping, accounting, and auditing clerks worked part time in Pay The median annual wage of bookkeeping, accounting, and auditing clerks was $34,030 in May Job Outlook Employment of bookkeeping, accounting, and auditing clerks is expected to grow 14 percent from 2010 to 2020, as fast as the average of all occupations. As the number of organizations increases and financial regulations become stricter, there will be greater demand for these workers to maintain books and provide accounting services. Employment projections data for bookkeeping, accounting, and auditing clerks, Occupational Title SOC Code Employment, 2010 Projected Employment, 2020 SOURCE: U.S. Bureau of Labor Statistics, Employment Projections program Bookkeeping, Accounting, and Auditing Clerks Change, Percent Numeric Employment by Industry 1,898,300 2,157, ,000 [XLS] Bureau of Labor Statistics, U.S. Department of Labor, Occupational Outlook Handbook, Edition, Bookkeeping, Accounting, and Auditing Clerks, on the Internet at (visited May 16, 2012). 6
7 CURRICULUM On the next few pages you will find information about the classes you are required to complete to obtain an Associates Degree in Accounting. ENTRANCE TO/EXIT FROM THE ACCOUNTING DEGREE PROGRAM (Traditional) AUTUMN SEMESTER ENTRY The majority of our students begin their degree in the Autumn Semester of the academic year. As you will see on the next page (Course of Study Sheet), First Semester begins in the fall and the student follows this course to completion in the Fourth Semester the end of spring of the second year. SUMMER SEMESTER ENTRY Some of our students begin their degree in the Summer Semester. As you will see on the next page (Course of Study Sheet), the classes offered First Semester/Autumn are also offered during our Summer Semester. SPRING SEMESTER ENTRY A limited number of First Year class offerings are available for students beginning their degree in these semesters. The student s schedule will usually be comprised of the select accounting courses offered that particular semester and Elective Courses and Math/Communication Course requirements. TRADITIONAL COURSES Students wishing to begin their degree after the start of any academic semester must receive the specific permission of the professor/instructor of that class which you want to enter. PACE COURSES Students wishing to begin their degree after the start of any academic semester may enter a PACE course. Courses that are offered in the PACE format are designated with the letter (P) on the COURSE of STUDY SHEET, next page. ONLINE COURSES Students now have the option of taking Accounting I & II online as well as Payroll, Desktop Machine Operations, and several others. 7
8 HOCKING COLLEGE Associate of Applied Business in Accounting and Financial Services Course of Study For students entering June 2012 through May 2013 COURSE NO. FIRST SEMESTER Class Hours Lab Hours Credit Hours Course Fee ACC-1101 Accounting I $40.00 ACC-1120 Payroll Accounting $15.00 ACC-1130 Desktop Machine Operations $10.00 BUS-2247 MS Excel for Windows $ GS-1101 Focus on Success $30.00 BUS-1102 Principles and Practices of Management $25.00 *** Social Science/Psychology Elective Totals $ COURSE NO. SECOND SEMESTER Class Hours Lab Hours Credit Hours Course Fee ACC-1102 Accounting II $15.00 ACC-1105 Computerized Accounting $50.00 ACC-1175 Budgeting and Cost Containment $15.00 ENGL-1122 English Composition I $40.00 *** Arts/Humanities Elective Totals $ COURSE NO. THIRD SEMESTER Class Hours Lab Hours Credit Hours Course Fee ACC-2200 Cost Accounting $45.00 ACC-2140 Taxation $35.00 ACC-2110 Accounting Simulation ENGL-1152 Research Skills $15.00 MATH-1108 Intermediate Algebra $40.00 ACC-1220 Non-Profit Accounting $45.00 Totals $ COURSE NO. FOURTH SEMESTER Class Hours Lab Hours Credit Hours Course Fee ACC-2230 Intermediate Accounting $15.00 ACC-2250 Auditing $35.00 ACC-2210 Cost Accounting Simulation ACC-2296 Accounting Practicum $15.00 COMM-1130 Speech $40.00 Totals $ TOTAL CREDIT HOURS: $ ESTIMATED TOTAL COURSE FEES: Hocking College reserves the right to modify curricular requirements, to change course content, and change course fees at any time. 8
9 PROGRAM OF STUDIES ACCOUNTING YEAR 1 Semester 1 Curriculum Course No. Course Cr. Hrs. ACC 1120 Payroll Accounting 3 ACC 1101 Accounting I 3 ACC 1130 Desktop Machine Oper. 2 BUS 1102 Prin. & Pract. Of Mgmt. I 3 BUS 2247 Excel for Windows 3 GS 1101 Focus on Success.5 Soci/Psyc Elective 3 PAYROLL ACCOUNTING Accountants often provide the technical skill for control of payroll procedures in many companies and businesses. Modern requirements for accountability in tax record-keeping and insurance company payments require a sound understanding of ability in tax recordkeeping and insurance company payments require a sound understanding of accounting principles. ACCOUNTING I This is the fundamental building block for all of the accounting, recording, and bookkeeping skills required of business, retail stores, and office managers. This introduction to the basic accounting cycles and double-entry procedures prepares the groundwork for Accounting II. DESKTOP MACHINE OPERATIONS Efficient business and corporate managers use smart based technology to maintain the competitive edge and process sales totals and inventory control systems. This class develops hands-on proficiency with the current technology needed for solution of modern business and accounting problems. PRINCIPLES & PRACTICES OF MANAGEMENT This course provides a comprehensive introduction to management theory and practice. Planning and organizing provide the major focus. The course attempts to present a realistic picture of what managers do by examining the various tools and techniques managers use. 9
10 PROGRAM OF STUDIES ACCOUNTING YEAR 1 Semester 1 Curriculum (continued) EXCEL The Information Age requires that information be processed swiftly and efficiently. Students in this course learn to operate a computer for inputting data via computer keyboard, and focus on the Microsoft Excel spreadsheet program. Thorough knowledge of a spreadsheet program is essential in financial careers. SOCIOLOGY/ PSYCOLOGY ELECTIVE Students choose from a wide variety of topics in either a sociology or psychology course. Students must have at least 3 credits in this area, and are encouraged to select topics that will be pertinent to their field. FOCUS ON SUCCESS Focus on Success is a course designed for incoming freshman, to help acquaint them with the Hocking College community. Included are exercises to find important locations, such as the Library, Access Center, Security Offices, and their advisor s office. In addition, the course introduces students to the computer systems and programs used at Hocking College. PROGRAM OF STUDIES ACCOUNTING YEAR 1 Semester 2 Curriculum Course No. Course Cr. Hrs. ACC 1102 Accounting II 4 ACC 1105 Computerized Accounting 3 ACC 1175 Budgeting & Cost Containment 3 ENGL 1122 English Composition I 3 Arts/Hum Elective 3 10
11 ACCOUNTING II This course teaches the purpose and application of specialized journals such as sales, purchases, and cash receipts and payments (disbursements). Practical application is also emphasized in the areas of accounts receivable, payable, and vouchering systems. The course transitions to corporate accounting including accounting for corporate stocks and bonds, financial statement analysis, and cash flow statements. COMPUTERIZED ACCOUNTING Computerized Accounting gives the student basic knowledge of commercial accounting software packages. Currently both QuickBooks for Small Business and Peachtree Accounting software packages are explored. Additionally, the use of spreadsheet and word processing packages will be discussed. BUDGETING & COST CONTAINMENT This course will involve the student in the preparation, understanding, and necessity of budgets in finance. Cost containment strategies and outcomes will be explored. ENGLISH COMPOSITION I This course will allow the student the necessary writing skills to continue their degree and be successful in a work situation. This course is 3 of 4 necessary credits in writing communications required by Hocking College. ARTS or HUMANITIES ELECTIVE Students choose from a wide variety of topics in either an art or humanities course. Students must have at least 3 credits in this area, and are encouraged to select topics that will be pertinent to their field. 11
12 ACADEMIC EXPECTATIONS The academic mission statement for the Accounting Program at Hocking College is: TO PREPARE STUDENTS FOR ENTRY-LEVEL POSITIONS AS JUNIOR ACCOUNTANTS AND TO PROVIDE PROGRAMMING TO UPGRADE SKILLS OF THOSE PERSONS ALREADY EMPLOYED IN THE FIELD OF ACCOUNTING. Our Accounting Program attempts to accomplish that mission through this central objective or goal: THE GRADUATES OF THE ACCOUNTING PROGRAM WILL BE WELL PREPARED FOR ENTRY-LEVEL EMPLOYMENT. For our Accounting Program to fulfill this central objective or goal to our students and this institution of higher learning, our graduates must demonstrate certain competencies to obtain their Associates Degree. Many of these academic competencies directly correspond with the same levels of knowledge, skills, and attitudes you will need in the current job market. Exit Competencies To meet the above-mentioned Central Objective, graduates of the Accounting Technology must demonstrate the ability to Use appropriate entry-level accounting skills. Interact effectively with peers and superiors in the workplace Effectively use a microcomputer to develop and maintain cost, non-profit, and general ledger accounting systems. Manually prepare federal and state tax returns for payroll and income. Prepare federal income tax returns on a microcomputer. Use commercial spreadsheet software efficiently. Use word processing software proficiently. Perform data entry accounting tasks and understand the results. Effectively prepare to transfer to four-year colleges, if wishing to continue formal education. Effectively read and interpret financial statements. Effectively use routine accounting equipment, including 10-key adding machine. 12
13 ACADEMIC EXPECTATIONS (CONT D) In addition, all graduates of Hocking College must demonstrate mastery of the following Core Competencies: Communicates effectively Demonstrates learning and critical thinking skills Demonstrates math skills Demonstrates knowledge of science and the environment Maintains professional skills and attitudes Maintains a code of ethics Practices human relations skills Demonstrates community, cultural, and global awareness As on the job, you are expected to adapt to those with whom you are working. This means that every instructor is different just as you are unique compared to all other students. So part of your education is encountering different approaches and situations and responding to them to the best of your abilities. The primary expectation to be successful academically is the same as that for success on the job: regular attendance. Attendance policies vary with instructors at Hocking College. Still, nothing succeeds like good attendance! You are expected to read the course outline for each course that you take and do your part in order to achieve its objectives. In addition to attending, this means participating in class, performing assignments and projects, and submitting homework and taking examinations on time. Generally, within the Accounting Technology A s, B s, C s and D s correspond to averaging over 90, 80, 70, and 60 percent respectively. However, grades earned are determined by the individual instructors, and these benchmarks may be greatly affected by attendance, participation, and professional attitude. 13
14 IN CONCLUSION.... We are very proud of our Accounting Program here at Hocking. We are also very proud of our students of their efforts and their accomplishments. We hope that in some way we have contributed to their successes. PAST GRADUATES J. William Hill Heather Dew Vice-President, Fiscal Operations Staff Accountant Hocking College Ohio University, School of Radio/Television Nelsonville, Ohio Athens, Ohio Adjunct Instructor of Accounting Hocking College Jovon Kittle Cooper Athens County Treasurer Athens, Ohio Yvonne Stover Staff Accountant Health Recovery Services Athens, Ohio Sherry Hill Vice-President Broadview Mortgage Company Athens, Ohio Adjunct Accounting Instructor Hocking College Christina Gater Managing Accountant River Cities Accounting Roger (Pat) Chute Accounting Instructor Hocking College, Perry Campus Sharon Smith City Income Tax Director Athens, Ohio Erin Conner Middleport, Ohio Staff Accountant Instructor of Accounting, Hocking College Health Recovery Services Nelsonville, Ohio Athens, Ohio Jill Cunningham National Consultant The National Credit Unions Association of America Athens, Ohio Cory Taylor Financial Advisor American-Express Ohio University Credit Union Athens, Ohio 14
15 IMPORTANT QUESTIONS & ANSWERS FOR FIRST QUARTER STUDENTS Q. Where do I get books that are needed for my classes? A. Books need to be purchased through the Hocking College Bookstore; take your computer registration form with you to the bookstore. You may also purchase your textbooks online if you choose. In addition, some courses do not require textbooks so it is a good idea to contact the instructor before purchasing your textbooks. Q. How do I get my student I.D.? A. Student I.D. s are made at the Hocking College Outreach Office located on the concourse JL 198. There is no charge for your I.D. Q. Do I need a parking permit? A. Yes. Your parking permit can be obtained at the Hocking College Campus Safety Office located at the back of the school near the dormitories. Q. When do you register for next semester? A. Information will be sent through your hocking college instructing you on the dates when you can pick up your schedule from your advisor and when you can register. Q. What do you do when your advisor isn t available to assist in filling out your schedule of classes? A. You can go to Academic Advising which is located in the Concourse or you can go to Academic Affairs in Oakley 204. In addition, your accounting instructors will talk with you during the course in which they pass out the curriculum sheet for the upcoming semester. Q. How do you find out about extra classes or electives? I d like to know about the different types of elective classes. A. See your advisor and if not available, go to Academic Advising. They re open every day. Q. Will there be help if I need tutoring for particular course work? A. See your advisor or accounting instructor to put you in contact with the accounting tutor. The tutor hours are posted in the Accounting pace lab. Q. Who can I talk to if I m having personal problems? A. There are counselors located in the Student Affairs Office located in Oakley 210. Q. Can I work, volunteer, or do internship work prior to graduation? A. Check with your Academic Advisor or with the Student Employment Office. Q. Will there be jobs after graduation? A. Job placement varies in each program. Job Search Techniques teaches students how to seek for employment. To assist students, Hocking College has a Placement Office located in the Concourse area on the first floor. There are also job postings at various locations including the bulletin board outside of JL 353 and in Oakley
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