(Effective Fall 2019)
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.
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.
Recommended High School Subjects
English and mathematics courses (including algebra).
All students entering the major are tested for English, reading, and mathematics deficiencies. Students are expected to remediate any deficiencies during their first semester.
This major is subject to the transfer standards established by the College (see http://www.pct.edu/catalog/TransferringCredits ). Exceptions must be approved by the school dean.
Program GoalsA 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.
|FYE101||First Year Experience||1||.50||1.50||S||REQ|
|ACC113||Introduction to Financial Accounting||3||3||M||REQ|
|CSC124||Information, Technology, and Society||3||3||S||REQ|
|ENL111||English Composition I||3||3||S||REQ|
|MGT115||Principles of Management||3||3||M||REQ|
|ACC123||Introduction to Managerial Accounting||3||3||M||REQ|
|ECO111||Principles of Macroeconomics||3||3||M||REQ|
|ECO112||Principles of Microeconomics||3||3||M||REQ|
|ENL201||Technical and Professional Communication||3||3||S||REQ|
|MIS211||Business Computer Applications Using Spreadsheet||3||3||M||REQ|
|FIT||Fitness and Lifetime Sports Elective||1||S||FIT|
|ACC341||Intermediate Accounting I||3||3||M||REQ|
|ACC332||Income Taxation for Individuals||3||1||6||M||REQ|
|MGT301||Business Law I||3||3||M||REQ|
|BAE||Directed Business Elective||3||M||BAE|
|ACC285||Accounting Information Systems||3||3||M||REQ|
|ACC346||Intermediate Accounting II||3||3||M||REQ|
|ACC210||Payroll, State, and Local Taxation||3||3||M||REQ|
Directed Business Elective is any adviser-approved ACC, FIN, LAS, MGT, MKT, or HRM course.
The Accounting and Business programs have been accredited by the Accreditation Council for Business Schools and Programs (ACBSP).