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Accounting Specialist AAS

Last updated 4/1/2014

Associate in Applied Science Code: 5265

Program Contacts:
QC Campus

Mary Kline, 309-796-5321, klinem@bhc.edu
East Campus
Wendy Smith, 309-854-1713, smithw@bhc.edu


The program is designed to develop an understanding of, and skills in, the principles of accounting as related to practical use in business. A strong emphasis is placed on computer accounting skills. Accounting skills are developed through courses in basic, intermediate, cost, managerial, and tax accounting. Students get hands-on experience through several computer lab simulations and practice courses. Students will also work at an actual job site for direct hands-on experience. Additional course work in business law, finance, business operations, computer information systems, business mathematics, and communications provides related knowledge necessary for the accountant.

The content and emphasis of this program are guided by an advisory committee made up of working accountants and business people of the community. This committee’s advice helps ensure that the accounting graduate is well prepared for employment in accounting or in a wide range of related positions in the insurance, real estate, banking, commercial, financial, and industrial areas.

It should be clearly understood by the student that this program is not designed to be a transfer program, but, rather a program that prepares students to enter directly into the work force. Students interested in pursuing a four-year degree in accounting should see the Accounting or Business Transfer curriculum in the Transfer Programs section of the catalog.

Accounting Specialist AAS
Associate in Applied Science Code: 5265
Course of Study Outline – Suggested Courses (Credit Hours)

First Semester
BA 266 — Business Policy (3)
2BA 160 — Business Math I (3)
BA 170 — Fundamentals of Accounting I (3)
BA 171 — Fundamentals of Accounting Lab I (1)
BE 145A — Information Processing I  or  (1)
BE 145B — Information Processing II
BE 146 — Excel for Business (3)
COMM 105 — Essentials of English (3)

Second Semester
BA 110 — Introduction to Business (3)
BA 180 — Fundamentals of Accounting II (3)
BA 181 — Fundamentals of Accounting Lab II (1)
BA 220 — Business Math II (3)
BA 290 — Accounting Applications I (2)
1BE 180 — Business Communications (4)

Third Semester
ACCT 102 — Managerial Accounting (3)
ACCT 104 — Managerial Accounting Lab (1)
ACCT 209 — Intermediate Accounting I (3)
ACCT 250 — Federal Income Tax I (4)
BL 202 — Business Law II (3)
3SPEC 101 — Principles of Speech Communication (3)

Fourth Semester
ACCT 121 — Accounting with QuickBooks (2)
ACCT 122 — Accounting with Peachtree (2)
ACCT 205 — Principles of Cost Accounting (3)
ACCT 210 — Intermediate Accounting II (3)
ACCT 251 — Federal Income Tax II (3)
4BA 263 — Accounting Specialist Internship  or  (3)
BA 111 — Business Relations I  and
BA 112 — Business Relations II  and
BA 113 — Business Relations III

Minimum total hours required for degree (66)

Business electives should be selected from any of the specialty courses listed below or from any class with an ACCT, BA, BL or ECON prefix.

1Students enrolling in BE 180 must have an appropriate COMPASS test score or have taken COMM 105 as a prerequisite.
2Students enrolling in BA 160 must have a minimum of 32 on the COMPASS pre-algebra test or a minimum score of 22 on the ACT math.
3Speech 111 may be substituted with permission of advisor.
4Students enrolling in Internship courses must have prior approval of the coordinator.

Courses for this program include: »

ACCT 102 Managerial Accounting
3 cr. hrs.;
3 lecture hours; 0 lab hours per week.
Prerequisites: ACCT 101 “C” or better or BA 170 and BA 180 “C” or better. Concurrent enrollment in ACCT 104 or ACCT 104 “C” or better.
An introductory course for the study of managerial accounting principles that presents managerial accounting as an information system used by managers for planning, controlling and directing business operations in domestic and international manufacturing and service environments. Emphasis is on understanding and applying common managerial accounting practices and decision-making techniques that support the achievement of an organization‘s financial goals and objectives. Topics covered include the role of managerial accounting in domestic and international settings, classification and analysis of costs (product, period, variable, fixed, mixed, opportunity, sunk and differential), costing systems (job- order, process, activity-based, variable, absorption, standard, just-in-time) cost-volume-profit relationships, break-even analysis, preparation and analysis of budgets (master budget with supporting schedules, flexible budget), standard costs and variance analysis, preparation and analysis of financial statements (pro forma Income Statement, pro forma Balance Sheet, and Statement of Cash Flows), and analysis of financial statements (vertical, horizontal, and ratio). IAI: BUS 904

ACCT 104 Managerial Accounting Lab
1 cr. hr.;
0 lecture hours; 2 lab hours per week.
Prerequisite: Concurrent enrollment in ACCT 102 or ACCT 102 “C” or better.
An introductory course which provides a computerized learning environment to support the study of managerial accounting principles that presents managerial accounting as an information system used by managers for planning, controlling and directing business operations in domestic and international manufacturing and service environments. Emphasis is on understanding and applying common managerial accounting practices and decisions-making techniques that support the achievement of an organization‘s financial goals and objectives. Topics covered include the role of managerial accounting in domestic and international settings, classification and analysis of costs (product, period, variable, fixed, mixed, opportunity, sunk and differential), costing systems (job- order, process, activity-based, variable, absorption, standard, just-in-time) cost-volume-profit relations, break- even analysis, preparation and analysis of budgets (master budget with supporting schedules, flexible budget), standard costs and variance analysis, preparation and analysis of financial statements (pro forma Income Statement, pro forma Balance sheet, and Statement of Cash Flows), and analysis of financial statements (vertical, horizontal, and ratio). IAI: BUS 904

ACCT 121 Accounting with QuickBooks
2 cr. hrs.;
1 lecture hour; 2 lab hours per week.
A study of the procedures and uses of QuickBooks software to account for the transactions of a business.

ACCT 122 Accounting with Peachtree
2 cr. hrs.;
1 lecture hour; 2 lab hours per week.
A study of the procedures and uses of Peachtree software to account for the transactions of a business.

ACCT 205 Principles of Cost Accounting
3 cr. hrs.;
3 lecture hours; 0 lab hours per week.
Prerequisite: ACCT 102 “C” or better or instructor consent.
Cost principles as applied to service, retail, and manufacturing businesses. Topics covered will include the role of cost principles in planning, evaluation, and control of costs. Also, the use of cost principles in pricing and management decision-making. Statement preparation, reports on the cost of products or services, activity based costing, just-in-time inventory systems, capital budgeting, covered include the role of managerial accounting in domestic and international settings, classification and analysis of costs (product, period, variable, fixed, mixed, opportunity, sunk and differential), costing systems (job-order, process, activity-based, variable, absorption, standard, just-in-time) cost-volume-profit relationships, break-even analysis, preparation and analysis of budgets (master budget with supporting schedules, flexible budget), standard costs and variance analysis, preparation and analysis of financial statements (pro forma Income Statement, pro forma Balance Sheet, and Statement of Cash Flows), and analysis of financial statements (vertical, horizontal, and ratio). IAI: BUS 904

ACCT 209 Intermediate Accounting I
3 cr. hrs.;
3 lecture hours; 0 lab hours per week.
Prerequisites: ACCT 101 “C” or better, or BA 170 and 180 “C” or better, or instructor consent. Comprehensive review of fundamental accounting principles and the conceptual framework, including the financial statements, time value of money and current assets. Designed for students in the Accounting Specialist Career Program.

ACCT 210 Intermediate Accounting II
3 cr. hrs.;
3 lecture hours; 0 lab hours per week.
Prerequisite: ACCT 209 “C” or better or instructor consent.
Further study of corporate accounting, inventories, non- current assets, current and non-current liabilities, and stockholders‘ equity.

ACCT 250 Federal Income Tax I
4 cr. hrs.;
3 lecture hours; 2 lab hours per week.
Prerequisite: ACCT 101 or BA 170 or instructor consent.
Covers the regulations applicable to the determination of taxable income with an emphasis on the determination of tax liability of individual taxpayers. Includes instruction in the use of computer software to prepare tax returns.

ACCT 251 Federal Income Tax II
3 cr. hrs.;
3 lecture hours; 0 lab hours per week.
Prerequisites: ACCT 250 and BA 180 or ACCT 250 and ACCT 101, or instructor consent.
Covers the regulations applicable to the determination of taxable income with an emphasis on the determination of tax liability of business tax returns.

BA 110 Introduction to Business
3 cr. hrs.;
3 lecture hours; 0 lab hours per week.
Basic course introducing major kinds of business organizations and forms of ownership. Study of vocabulary and functions of activities such as financing, marketing, management, personnel administration, and international business.

BA 111 Business Relations I
1 cr. hr.;
1 lecture hour; 0 lab hours per week.
Orients students to the most acceptable modes of business dress and common business etiquette.

BA 112 Business Relations II
1 cr. hr.;
1 lecture hour; 0 lab hours per week.
Provides the basic elements of active participation in business meetings.

BA 113 Business Relations III
1 cr. hr.;
1 lecture hour; 0 lab hours per week.
Provides an orientation to typical service projects conducted by contemporary businesses.

BA 160 Business Math I
3 cr. hrs.;
3 lecture hours; 0 lab hours per week.
Prerequisite: A minimum score of 32 on COMPASS pre- algebra test or a minimum score of 22 on ACT math.
A short review of basic math concepts and their application to actual business problems. Covers insurance, interest calculations, merchandising discounts, taxes, dividends and basic statistical measures.

BA 170 Fundamentals of Accounting I
3 cr. hrs.;
3 lecture hours; 0 lab hours per week.
Basic principles, procedures, and methods of accounting. Provides accounting theory and practice as applied to proprietorships and partnerships. Stresses use of accounting data in business decisions. With BA 180, is designed for two-year career program students desiring to enter business occupations, not for transfer to a four-year college.

BA 171 Fundamentals of Accounting Lab I
1 cr. hr.;
0 lecture hours; 2 lab hours per week.
Prerequisite: Concurrent enrollment in or previous completion of BA 170.
Basic principles, procedures, and methods of accounting. Provides accounting theory and practice as applied to proprietorships and partnerships. Stresses use of accounting data in business decisions. With BA170, BA180 and BA181 is designed for two-year carer program students desiring to enter business occupations.

BA 180 Fundamentals of Accounting II
3 cr. hrs.;
3 lecture hours; 0 lab hours per week.
Prerequisites: BA 170 and BA 171; BA 160 recommended.
Continues study of basic accounting principles and procedures as applied to corporations, manufacturing and merchandising businesses. With BA 170, is designed for two-year career program students desiring to enter business occupations, not for transfer to a four-year college.

BA 181 Fundamentals of Accounting Lab II
1 cr. hr.;
0 lecture hours; 2 lab hours per week.
Prerequisite: Concurrent enrollment in BA 180.
Continues study of basic accounting principles and procedures as applied to corporations, partnerships, and manufacturing, and merchandising businesses. With BA170, BA171, and BA180 is designed for two-year carers program students desiring to enter business occupations.

BA 220 Business Math II
3 cr. hrs.;
3 lecture hours; 0 lab hours per week.
Prerequisite: BA 160 or instructor consent.
An advanced introduction survey of mathematics (basic algebra and statistics) as used in complex business problems and situations. The emphasis will be on problem identification analysis and the application of and use of quantitative tools and techniques to solve them.

BA 263 Accounting Specialist Internship
3 cr. hrs.;
0 lecture hours; 15 lab hours per week.
Prerequisites: Department Chair and instructor consent.
A supervised work-experience program providing on-the- job training in a business firm for students enrolled in the management curriculum.

BA 266 Business Policy and Ethics
3 cr. hrs.;
3 lecture hours; 0 lab hours per week.
An introduction to ethical decision making in business. Special attention is given to making informed ethical decisions on a daily basis. Models of ethical and unethical decision making are analyzed.

BA 290 Accounting Applications I
2 cr. hrs.;
1 lecture hour; 2 lab hours per week.
Prerequisites: Concurrent enrollment in BA 170 and BA 171 or instructor consent.
This practicum is a hands-on course primarily covering payroll systems, payroll tax forms (all federal/state/local), and sales tax forms and pegboard accounting systems.

BE 145A Information Processing I
1 cr. hr.;
1 lecture hour; 0 lab hours per week.
Students learn word processing software most commonly found in area offices.

BE 145B Information Processing II
1 cr. hr.;
1 lecture hour; 0 lab hours per week.
Students learn word processing software most commonly found in area offices.

BE 146  Excel for Business
1-3 cr. hrs.;
3 lecture hours; 0 lab hours per week.
Use of current spreadsheet software on microcomputers.

BE 180 Business Communications
4 cr. hrs.;
4 lecture hours; 0 lab hours per week.
Prerequisite: See assessment and placement guide.
Techniques of effective written communications for business. This will include psychology of communicating with customer service emphasis, focus on international communications, and accuracy and conciseness needed for in-house e-mail.

BL 202 Business Law II
3 cr. hrs.;
3 lecture hours; 0 lab hours per week.
Prerequisite: BL 201 recommended.
An intensive analysis of law as used in business. Topics include contract law, commercial paper, sales law, partnership and corporation law, and real property transfers.

COMM 105 Essentials of English
3 cr. hrs.; 3 lecture hours; 0 lab hours per week.
Reviews grammar, punctuation, usage and sentence structure and organizational principles of writing through a variety of tasks. COMM 105 is a required course in several career curricula.

SPEC 101 Principles of Speech Communication
3 cr. hrs.;
3 lecture hours; 0 lab hours per week.
The oral communication course combines communication theory with the practice of oral communication skills. The oral communication course: (1) develops awareness of the communication process; (2) provides inventional, organizational, and expressive strategies; (3) promotes understanding of and adaptation to a variety of communication contexts; and (4) emphasizes critical skills in listening, reading, thinking and speaking. IAI: C2 900