Effective Fall 2019

Accredited by ACBSP

The Accounting major prepares students for a variety of entry-level accounting positions in all types of business environments, including public accounting, service businesses, manufacturers, retailers, wholesalers, not-for-profit organizations, and government agencies. The major also serves to upgrade the skills of those now employed in this field.

Career Opportunities

Public/private accounting business, management consulting, and technology services, such as designing accounting systems, payroll, bookkeeping, and other general accounting services. Industry accounting, including inventory analysis, costing products, budgeting, general accounting (payroll, accounts receivable, accounts payable, financial statement preparation, general ledger), financial analysis, and tax return preparation. Also, not-for-profit accounting, as well as government and non-government accounting.

Special Equipment Needs

Students must have access to a computer with consistent Internet access. Technical requirements are as follows: 

  • (Windows 10 or higher recommended) 
  • Intel Core i5 or i7 (generation 10 or higher) processor (recommended) 
  • 8+ GB RAM (recommended)  
  • 250+ GB Solid State Disk (SSD) drive (recommended) 
  • Webcam and microphone required 
  • Internet Connection (cable or DSL highly recommended) 
  • Additional plug-ins may be required (Information Technology Services Service Desk available for assistance) 
  • *Chromebooks and other devices running ChromeOS are prohibited

Remediation Strategies

All incoming students must meet placement requirements in math. Students are expected to remediate any deficiencies as explained in the College Catalog (see https://www.pct.edu/catalog/admissions-policy).

Program Goals

A graduate of this major should be able to:
  • identify and apply generally accepted accounting principles.
  • understand the impact of operating, investing, and financing decisions on the business entity.
  • organize, prepare, analyze, and interpret financial data and statements.
  • interpret and apply federal income tax laws applicable to the individual and sole proprietor.
  • identify, use, and interpret cost accounting information.
  • identify the laws that affect business.
  • use microcomputers (PCs) and related accounting software, including spreadsheet and database, for the preparation and analysis of accounting information and related financial statements.
  • understand the use of accounting information systems and their application in today's business environment.

Curriculum

First SemesterCreditsNotesLectureLab/ClinicalM/SType
FYE101First Year Experience 1.50 1.50 SREQ
ACC113Introduction to Financial Accounting 33 MREQ
CSC124Information, Technology & Society 33 SREQ
ENL111English Composition I 33 SREQ
MGT115Principles of Management 33 MREQ
MTH113Business Mathematics 33 SREQ
TOTAL CREDITS 16
Second SemesterCreditsNotesLectureLab/ClinicalM/SType
ACC123Introduction to Managerial Accounting 33 MREQ
ECO111Principles of Macroeconomics 33 MREQ
or
ECO112Principles of Microeconomics 33 MREQ
ENL201Technical & Professional Communication 33 SREQ
MIS211Business Computer Applications Using Spreadsheet 33 MREQ
OEEExploration Elective 3 SOEE
FITFitness & Wellness Elective 1 SFIT
TOTAL CREDITS 16
Third SemesterCreditsNotesLectureLab/ClinicalM/SType
ACC341Intermediate Accounting I 33 MREQ
ACC332Income Taxation for Individuals 31 6 MREQ
MGT301Business Law I 33 MREQ
BAEDirected Business Elective 3 MBAE
ACC201Computerized Accounting 33 MREQ
TOTAL CREDITS 15
Fourth SemesterCreditsNotesLectureLab/ClinicalM/SType
ACC285Accounting Information Systems 33 MREQ
ACC346Intermediate Accounting II 33 MREQ
ACC210Payroll, State & Local Taxation 33 MREQ
SCIScience Elective 3 SSCI
OEAOpen Elective 3 SOEA
TOTAL CREDITS 15

Directed Business Elective is any adviser-approved ACC, FIN, LAS, MGT, MKT, or HRM course.