Accounting INDIVIDUAL PROGRAM INFORMATION Macomb1 ( )
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1 Accounting INDIVIDUAL PROGRAM INFORMATION Macomb1 ( )
2 Accounting CREDENTIAL Associate of Business Administration TITLE PROGRAM OPTIONS CREDIT HOURS REQUIRED Accounting 62 NOTES Designed for transferring into a Bachelor of Business Administration program or entry into the field of Accounting. Certificate Business/Accounting 44 Designed for entry level positions or furthering one s career. Skill Specific Certificate Accounting 19 Designed for entry-level positions or furthering one s career. CONTACT INFORMATION CONTACT TITLE NAME PHONE LOCATION Professor Fred Jex jexf@macomb.edu Center Campus Professor Shirley Glass glasss@macomb.edu South Campus Professor William Callaghan callaghanw@macomb.edu Center Campus Professor Brian Newman newmanb@macomb.edu South Campus Program Description: The Accounting program prepares students for entry level positions in the accounting field as well as enhancing the skills of individuals currently employed in accounting and who desire advancement. The program provides specialized knowledge in accounting theory and practice as well as an understanding of business operations in the American economy. Career Opportunities: Accounting Associate of Business Administration: Job titles such as Payroll & Time Keeping Clerks, Loan Officer, Tax Preparer, Teller, New Accounts Clerk, Bookkeeping, Accounting, and Posting & Auditing Clerks are attainable upon completion of this course of study. To learn more from a career specialist, visit the Office of Career Services at either campus or explore online at Accounting Certificate: Job titles such as Payroll & Time Keeping Clerks, Loan Officer, Tax Preparer, Teller, New Accounts Clerk, Bookkeeping, Accounting, and Posting & Auditing Clerks are attainable upon completion of this course of study. To learn more from a career specialist, visit the Office of Career Services at either campus or explore online at Accounting Skill Specific Certificate: Job titles such as Payroll & Time Keeping Clerks, Loan Officer, Tax Preparer, Teller, New Accounts Clerk, Bookkeeping, Accounting, and Posting & Auditing Clerks are attainable upon completion of this course of study. To learn more from a career specialist, visit the Office of Career Services at either campus or explore online at Transfer Pathways: Students intending to transfer and complete a bachelor s degree need to make early decisions concerning an academic major and a transfer destination. Statistics show that students who make these decisions early are more likely to persist to graduation than their undecided counterparts. Students planning to transfer credits earned at Macomb are strongly urged to see a counselor or academic advisor as early as possible in their college careers. 8 Transfer Resource Guide 8 Non-Credit Programs: Continuing+Education/Programs+and+Courses/ 1
3 ASSOCIATE OF BUSINESS ADMINISTRATION IN ACCOUNTING Career preparation and related courses (require successful completion of a minimum of 62 credit hours) SUGGESTED SEQUENCE BASED ON FULL-TIME ENROLLMENT. MAY ALSO BE COMPLETED BASED ON PART-TIME ENROLLMENT. CORE COURSES: COMMON DEGREE CORE REQUIREMENTS FOR ASSOCIATE OF BUSINESS ADMINISTRATION IN ACCOUNTING COURSE COURSE TITLE PREREQUISITE SEMESTER 1 ACCT 1080 Principles of Accounting BUSN 1010 Business Enterprise 3.0 ITCS 1010 Computer & Information Processing Principles 4.0 BCOM 2050 Business Communications 4.0 SEMESTER 2 ACCT 1090 Principles of Accounting 2 ACCT ACCT 2300 Federal Income Tax Individual ACCT 1080, or 2 yr. wk. experience in Accounting 4.0 MGMT 1010 Principles of Management 3.0 Group I Course: ENGL 1180 OR ENGL 1210 Communications 1 OR Composition 1 Placement, or ENGL 0050 or EAPP 1500 with grade C or better CREDIT HOURS Group II Course Any ASTR, BIOL, CHEM, ENVS, GEOL, MATH, NATS, PHSA, PHYS SEMESTER 3 MKTG 1010 Principles of Marketing 3.0 ACCT 1150 Microcomputer Applications in Accounting ACCT ACCT 2270 Managerial Accounting ACCT Group IV Course Any ARAB, ARTT, CHIN, ENGL 2### (CREATIVE WRITING OR LITERATURE ONLY), FREN, GRMN, HUMN, ITAL, INTL 2000, INTL 2300, MUSC, PHIL, & SPAN SEMESTER 4 ACCT 2180 Intermediate Accounting 1 ACCT BLAW 1080 Business Law Group III Course: ECON 1160 Principles of Economics Group V Course Any PHED Wellness course 2000 or above NOTES: A minimum of 18 credit hours of Arts & Sciences courses (Groups I V) are needed as well as a minimum of 62 total credit hours for the associate degree. Arts & Sciences Group II V can be taken in any semester. It is strongly encouraged that you work with a counselor, advisor or faculty/department coordinator to plan your schedule. 2
4 CERTIFICATE IN BUSINESS/ACCOUNTING Career preparation and related courses (require successful completion of a minimum of 44 credit hours) REQUIREMENTS FOR CERTIFICATE IN BUSINESS/ACCOUNTING COURSE COURSE TITLE PREREQUISITE CREDIT HOURS SEMESTER 1 ACCT 1080 Principles of Accounting BUSN 1010 Business Enterprise 3.0 ITCS 1010 Computer & Information Processing Principles 4.0 SEMESTER 2 ACCT 1090 Principles of Accounting 2 ACCT MGMT 1010 Principles of Management 3.0 MKTG 1010 Principles of Marketing 3.0 SEMESTER 3 BLAW 1080 Business Law BCOM 2050 Business Communications 4.0 ACCT 1150 Microcomputer Applications in Accounting ACCT SEMESTER 4 ACCT 2180 Intermediate Accounting 1 ACCT ACCT 2270 Managerial Accounting ACCT ACCT 2300 Federal Income Tax Individual ACCT 1080, or 2 yr. wk. experience in Accounting 4.0 Gainful Employment Disclosure: Information See page 21 for Gainful Employment SKILL SPECIFIC CERTIFICATE IN ACCOUNTING Career preparation and related courses (require successful completion of a minimum of 19 credit hours) REQUIREMENTS FOR SKILL SPECIFIC CERTIFICATE IN ACCOUNTING COURSE COURSE TITLE PREREQUISITE CREDIT HOURS ACCT 1080 Principles of Accounting ACCT 1090 Principles of Accounting 2 ACCT ACCT 1150 Microcomputer Applications in Accounting ACCT ACCT 2270 Managerial Accounting ACCT ACCT 2300 Federal Income Tax Individual ACCT 1080, or 2 years of work experience in Accounting 4.0 Gainful Employment Disclosure: Information See page 21 for Gainful Employment 3
5 Associate of Business Administration (ABA) Degree The Associate of Business Administration (ABA) degree is intended to provide a basic foundation for transfer to a Bachelor of Business Administration program, or entry level positions in the business field. Requirements Minimum cumulative grade point average of 2.0 AND Minimum 15 semester hours of credit earned at Macomb Minimum 62 semester hours of credit Part A Minimum 18 semester hours of credit in Arts and Sciences courses numbered 1000 or above (see table) Part B Completion of the Business Administration Common Core Requirements (see table) Completion of the requirements for the specific business program selected Part C Completion of elective courses if required in the program See Academic Placement Procedures for information on course placement in chemistry, English, English for Academic Purposes, mathematics, and reading. Arts and Sciences Courses Required for the Associate of Business Administration (ABA) Degree Part A: Arts and Sciences Group Concentrations for Associate of Business Administration Degree Requirements GROUP GROUP AREA/COURSES INCLUDE MINIMUM DEGREE REQUIREMENTS 18 SEMESTER HOURS I.A. ENGL 1180 or ENGL Course I.B. Other English Composition, Reading, or Speech See Note II. III. IV. Astronomy, Biology, Chemistry, Environmental Science, Geology, Mathematics, Natural Science, Physical Science, Physics Anthropology, Economics, Geography, History, INTL 2010, INTL 2500, INTL 2700, Political Science, Psychology, Sociology, Social Science Art, Creative Writing, Foreign Language, Humanities, INTL 2000, INTL 2300, INTL 2800, Literature, Music, Philosophy 1 Course 1 Course 1 Course V. PHED Wellness courses 2000 or above 1 Course 4
6 Part B: Associate of Business Administration Common Core Requirements COURSE COURSE TITLE SEMESTER HOURS ITCS 1010 Computer & Information Processing Principles 4 BUSN 1010 Business Enterprise 3 BLAW 1080 Business Law 1 4 BCOM 2050 Business Communications 4 AND ACCT 1050 Financial Record Keeping 4 OR ACCT 1070 Accounting for Entrepreneurs 3 OR ACCT 1080 Principles of Accounting 1 4 AND MGMT 1010 Principles of Management 3 MKTG 1010 Principles of Marketing Students selecting an ABA degree in Accounting Business Management Entrepreneurship Innovation Entrepreneurship Small Business Finance General Business Hospitality Management Legal Assistant Marketing Project Management must take ACCT 1080 ACCT 1070 or ACCT 1080 ACCT 1080 ACCT 1070 or ACCT 1080 ACCT 1070 or ACCT 1080 Restaurant Management ACCT 1050 or ACCT 1080 Note: If students take one course from each of Groups I.A, II, III, IV, and V and still have taken less than the minimum of 18 semester hours of Arts and Sciences courses required for the ABA degree, they may elect additional hours from Groups I.B, II, III, IV, or V to satisfy minimum degree requirements. 5
7 Courses Descriptions ACCT 1050 Financial Record Keeping 4.00 credit hours (formerly ACC 105) This course is not recommended for accounting majors or transfer students. This course will provide a procedural and practical approach to maintaining accounting records. The accounting cycle for a service company and a merchandising concern will be covered. Topics will include journals, ledgers, trial balances, financial statements, subsidiary ledgers, and payroll records. Manual and computerized accounting are used. (4 contact hrs) ACCT 1070 Accounting for Entrepreneurs 3.00 credit hours (formerly ACC 107) This course will focus on reading and understanding financial statements. Students will learn how to analyze financial statements and how financial information can be effectively used to properly plan, control operations, and to make the right business decisions. (3 contact hrs) ACCT 1080 Principles of Accounting credit hours (formerly ACC 108) Introduction to accounting techniques and theories as they relate to business organizations. Transaction analysis and information processing for a service and merchandising concern. Measurement and reporting of assets, liabilities, and equity. The emphasis is on financial accounting. (4 contact hrs) ACCT 1090 Principles of Accounting credit hours Prerequisite: ACCT 1080 (formerly ACC 109) Continuation of financial accounting and introduction to managerial accounting. Topics include statement of cash flow, statement analysis, accounting for a manufacturing concern, cost volume profit relationships, and budgeting. (4 contact hrs) ACCT 1150 Microcomputer Applications in Accounting 3.00 credit hours Prerequisite: ACCT 1090 (formerly ACC 115) The student uses a microcomputer to complete accounting tasks and to solve various accounting problems. These accounting systems are studied: general ledger, accounts receivable, accounts payable, depreciation and payroll. In addition, a number of spreadsheet applications are covered. (3 contact hrs) ACCT 2180 Intermediate Accounting credit hours Prerequisite: ACCT 1090 (formerly ACC 218) Review of the accounting process and theory. Coverage in detail of cash and temporary investments, receivables, inventories, long term investments in stocks, and tangible and intangible assets. (4 contact hrs) ACCT 2190 Intermediate Accounting credit hours Prerequisite: ACCT 2180 (formerly ACC 219) ACCT 2190 is strongly recommended for students who plan on transferring to a senior college which accepts ACCT Analysis of current, contingent, and long term liabilities including bonds, pensions, and leases. Extensive coverage of corporations and stockholders equity including capital at and after formation, retained earnings and appropriations, cash flow statements, and analysis of statements. (4 contact hrs) ACCT 2270 Managerial Accounting 4.00 credit hours Prerequisite: ACCT 1090 (formerly ACC 227) Accumulation of information useful to management in a variety of decision making situations. Emphasizes manufacturing accounting, cost volume relations, relevant costs, budgeting, and standard cost system, and quantitative techniques in managerial accounting. (4 contact hrs) BCOM 2050 Business Communications 4.00 credit hours (formerly BCO 205) BCOM 2050 focuses on developing both written and verbal communication skills required in business and industry. Students conduct primary and secondary research, analyze the results, compile findings, and compose a formal business report. They also develop effective verbal and nonverbal communication skills, understand team dynamics, and enhance presentation skills. Students create an employment package using current strategies as well as formulate a variety of business messages using the latest social media technologies. (4 contact hrs) 6
8 BLAW 1080 Business Law credit hours (formerly BUSN 1080) This fundamentals course is designed to provide a comprehensive overview of the legal and social environment of business, contracts, sales, and lease of goods. (4 contact hrs) BUSN 1010 Business Enterprise 3.00 credit hours (formerly BUS 101) A fundamentals course designed to provide a comprehensive overview of American business enterprise, an exposure to business operations (business ownership, management, finance, marketing, accounting, information management), a basis upon which to establish a realistic business related career objective, and a stepping stone to advanced business courses. (3 contact hrs) ECON 1160 Principles of Economics credit hours (formerly ECO 116) An introduction to basic principles of economics with an emphasis on macroeconomic theory. This course of study will include an analysis of national income, employment, and prices, and concludes with a discussion of monetary and fiscal policies. It is recommended that students should follow ECON 1160 with ECON 1170 for a more complete introduction to economics. (3 contact hrs) ITCS 1010 Computer & Information Processing Principles 4.00 credit hours (formerly CIS 101) ITCS 1010 introduces Information Technology concepts and methods that knowledge workers use to organize and manage information resources. Computer concept topic areas include up to date information about hardware, software, the Internet, telecommunications and network systems, databases, commerce and transaction processing, and information and decision support systems. Students develop or enhance basic skills in using computer applications software (word processing, database management systems, spreadsheet, and presentation packages) to effectively communicate for the benefit of an organization. Methods of instruction include lecture and lab. (4 contact hrs) MGMT 1010 Principles of Management 3.00 credit hours (formerly MGT 101) An introductory course covering the traditional concepts of planning, organizing, staffing, leading, motivating, decision making and controlling, as well as more contemporary topics, including international management, entrepreneurship, cultural diversity, and managerial ethics. (3 contact hrs) MKTG 1010 Principles of Marketing 3.00 credit hours (formerly MKT 101) An overview of the full range of activities involved in marketing, including determining which consumers should be targeted, evaluating key competitors, and using information technology to effectively price, promote, distribute, and design quality products and services. (3 contact hrs) 7
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