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Accounting Associate Degree EDP Auditing Major Certificate of Accounting Concentration

Accounting Course Descriptions
Plan of Study (.pdf):
-Accounting Associate Degree
-EDP Auditing Major
-Certificate of Accounting Concentration
-Bookkeeping Certificate

Alpha Listing of all Course Descriptions

Accounting Associate Degree EDP Auditing Major Certificate of Accounting Concentration Bookkeeping Certificate Accountants, and theoretical principles they use in their work, stand at the very center of our financial and economic activities. Economists, investors, business executives, labor leaders, bankers, and government officials all rely upon financial statements and other reports prepared by accountants to summarize and interpret the multitude of financial transactions that comprise day-to-day economic activity. The true value of an accountant is measured by his or her ability to develop and present understandable, reliable analyses of financial positions and the results of operations upon which business decisions are based.

The American Veterinary Medical Association accredits Columbus State’s Veterinary Technology Program. The Associate of Applied Science Degree in Veterinary Technology provides students with both classroom and clinical experiences. Students have the opportunity to intern at The Ohio State University Veterinary Teaching Hospital. Students will also spend a portion of their clinical experience in various veterinary settings, including research centers, private clinical practices, veterinary emergency hospitals, veterinary diagnostic laboratories, and zoos. Columbus State Community College emphasizes safety and disease prevention because students and employees in health care professions may be exposed to infectious materials, communicable, and zoonotic diseases.

The Certificate of Accounting Concentration is intended for individuals that currently possess a bachelor’s, master’s or Ph.D. in an area other than accounting and want to qualify under Ohio law to sit for the Ohio CPA exam. The 58 hours of course work recommended would provide candidates with the broadest possible knowledge of all four parts of the Ohio exam. The one-year Bookkeeping Certificate program develops the competencies needed for success as a full-charge bookkeeper. Credits earned in the Certificate program may be applied to an Associate Degree in Accounting, EDP Auditing, or other business technology.

Upon completion of the Associate Degree in Accounting, the graduate will be able to:

• Apply generally accepted accounting principles to measure, process, and communicate financial information about a business entity.

• Use accounting computer software to maintain accounting records and prepare financial statements.

• Apply theory and practical applications of job order, process, and activity based cost systems including the evaluation of actual to standard costs.

• Prepare systems flowcharts and evaluate the internal control of a business system.

• Compare and use financial statements for decision making purposes.

• Explain the purpose and standards for an independent audit.

• Explain the procedures used in applying auditing standards in conducting an independent audit. • Prepare budgets and forecasts for financial decisions.

• Identify and describe each of the rules contained in the AICPA Code of Professional Conduct. • Prepare individual income tax returns and research tax questions.

• Prepare federal, state, and local payroll tax returns as well as franchise and personal property tax returns. EDP Auditing Major In addition to many of the Accounting competencies, a graduate majoring in EDP Auditing will be able to:

• Write, debug, test, maintain and document programs, according to a program specification, in IBM mainframe Assembly Language or Structured ANSI COBOL.

• Use an on-line editor for program development.

• Analyze an existing internal control system and reconfigure its specifications to conform to auditing software.

• Perform system analysis to improve accountability of system results.

Accounting Associate Degree

COURSE

CR

Quarter 1

ENGL 101 Beginning Composition

3

BMGT 111 Management

5

ACCT 106 Introduction To Accounting I

5

CIT 101 PC Application 1

3

TOTAL CREDIT HOURS

16

Quarter 2

ENGL 102 Essay & Research

3

SSCI 104 World Economic Geography

5

ACCT 107 Introduction To Accounting II

5

ACCT 121 Data Processing for Accountants

4

HUM XXX Humanities 111,112,113,151, 152 or 224

5

TOTAL CREDIT HOURS

22

Quarter 3

ENGL 200 Business Communications

3

COMM 105 Speech

3

ACCT 108 Introduction To Accounting III

4

ACCT 126 Accounting Systems

5

ACCT 211 Cost Accounting

5

TOTAL CREDIT HOURS

20

Quarter 4

MATH 135 Elementary Statistics

5

LEGL 265 Business Law for Accountants

5

ACCT 201 Intermediate Accounting I

5

ACCT 221 Financial Statement Analysis I

3

TOTAL CREDIT HOURS

18

Quarter 5

ACCT 202 Intermediate Accounting II

5

ACCT 232 Federal Taxation

5

ACCT 222 Financial Statement Analysis II

3

ACCT 241 Auditing I, Principles

3

TOTAL CREDIT HOURS

16

Quarter 6

BMGT 272 Case Studies in Business Seminar

3

ACCT xxx Accounting Technical Elective

4

ACCT 203 Advanced Accounting

5

ACCT 231 State & Local Taxation

3

ACCT 242 Auditing II, Applications

3

TOTAL CREDIT HOURS

18

TOTAL DEGREE CREDIT HOURS

110

Technical Elective must be selected from the following
list of courses:

ACCT 236 Advanced Taxation

4

ACCT 265 Fraud Examination

4

ACCT 266 Public Admin/Fund Accounting

4

ACCT 271 Accounting Internship*

2

ACCT 272 Internship Seminar*

2

* Must be taken together

EDP Auditing Major

COURSE

CR

Quarter 1

ENGL 101 Beginning Composition

3

MATH 121 Mathematics for Computer Technology

5

ACCT 106 Introduction To Accounting I

5

CIT 101 PC Application 1

3

TOTAL CREDIT HOURS

16

Quarter 2

ENGL 102 Essay & Research

3

CIT 103 CIS Concepts

3

CIT 161 Programming 1

5

LEGL 261 Business Law I

3

ACCT 107 Introduction To Accounting II

5

TOTAL CREDIT HOURS

19

Quarter 3

ENGL 200 Business Communications

3

CIT 261 Programming 2

5

ACCT 121 Data Processing for Accountants

4

ACCT 108 Introduction To Accounting III

4

COMM 105 Speech

3

TOTAL CREDIT HOURS

19

Quarter 4

CIT 165 COBOL I

5

CIT 175 Systems Analysis I

4

ACCT 201 Intermediate Accounting I

5

SSCI 104 World Economic Geography

5

TOTAL CREDIT HOURS

19

Quarter 5

CIT 265 COBOL II

5

CIT 275 Systems Analysis II

4

ACCT 202 Intermediate Accounting II

5

ACCT 241 Auditing I, Principles

3

TOTAL CREDIT HOURS

17

Quarter 6

ACCT 242 Auditing II, Applications

3

ACCT 256 Final Project

5

xxxx xxx Technical Elective

3

HUM XXX Humanities 111,112,113,151,152 or 224

5

TOTAL CREDITHOURS

16

TOTAL DEGREE CREDIT HOURS

106

Technical Elective must be selected from the following
list of courses:

CIT 163 Visual Basic

5

CIT 266 Interactive COBOL

5

CIT 173 Database Programming

3

CIT 231 Expert Excel

3

CIT 167 Introduction to C++ Programming

5

CIT 267 Advanced C++ Programming

5

CIT 151 Local Area Networks

3

ACCT 232 Federal Taxation

5

ACCT 266 Public Administration/Fund Accounting

4

Certificate of Accounting Concentration

COURSE

CR

Quarter 1

ACCT 106 Introduction To Accounting I

5

TOTAL CREDIT HOURS

5

Quarter 2

ACCT 107 Introduction To Accounting I

5

ACCT 121 Data Processing for Accountants

4

TOTAL CREDIT HOURS

9

Quarter 3

ACCT 211 Cost Accounting

5

ACCT 108 Introduction to Accounting III

4

TOTAL CREDIT HOURS

9

Quarter 4

LEGL 265 Business Law for Accountants

5

ACCT211 Cost Accounting

5

TOTAL CREDIT HOURS

10

Quarter 5

ACCT 202 Intermediate Accounting II

5

ACCT 232 Federal Taxation

5

ACCT 241 Auditing I, Principles

3

TOTAL CREDIT HOURS

13

Quarter 6

ACCT 203 Advanced Accounting

5

ACCT 266 Public Admin/Fund Accounting

4

ACCT 242 Auditing II, Applications

3

TOTAL CREDIT HOURS

12

TOTAL CERTIFICATE CREDIT HOURS

58

Bookkeeping Certificate

COURSE

CR