CAREER AND TECHNlCAL EDUCATlON - Tidewater Community ...

career and technical educationSemester 2Course No. Course Title Credits PrerequisiteACC 212 Principles of Accounting II 3 ACC 211ACC 215 Computerized Accounting 3 ACC 211BUS 125 Applied Business Mathematics 3 MTH 121or higherBUS 200 Principles of Management 3 BUS 100ECO 120 Survey of Economics 3(or ECO 201 or ECO 202)Humanities Elective 2 3semester Total 18Semester 3Course No. Course Title Credits PrerequisiteBUS 241 Business Law I 3ACC 221 Intermediate Accounting I 4 ACC 212ACC 231 Cost Accounting I 3 ACC 212ACC 261 Principles of Federal Taxation I 3Business Elective 3 3semester Total 16Semester 4Course No. Course Title Credits PrerequisiteACC 222 Intermediate Accounting II 4 ACC 212ACC 241 Auditing I 3 ACC 212ACC 297 Cooperative Education in 3Accounting (or Business Elective 3 )BUS 220 Introduction to Business Statistics 3 MTH 121or higherHealth/Physical Education Elective 2 2semester Total 15Total Minimum Credits 66CERTIFICATE: ACCOUNTING SPECIALIST(Plan Code: 202)The Certificate in Accounting Specialist prepares students for entry-levelemployment in accounting and enables students to combine accountingcourse work with some general education course work. In addition, thecourse work prepares students for certification exams.Semester 1Course No. Course Title Credits PrerequisiteACC 211 Principles of Accounting I 3ITE 115 Introduction to Computer 4Applications and Concepts 1MTH 121 Fundamentals of Mathematics I 3 Placementor higherSDV 100 College Success Skills 1semester Total 11Semester 2Course No. Course Title Credits PrerequisiteACC 212 Principles of Accounting II 3 ACC 211ACC 261 Principles of Federal Taxation I 3BUS 241 Business Law I (or ACC 215) 4 3ENG 111 College Composition I 3 Placementsemester Total 12Semester 3Course No. Course Title Credits PrerequisiteACC 221 Intermediate Accounting I 4 ACC 212ACC 222 Intermediate Accounting II 4 ACC 212ACC 231 Cost Accounting I 3 ACC 212semester Total 11Total Minimum Credits 34CAREER STUDIES: ACCOUNTING TECHNICIAN(Plan Code: 221.203.03)The Career Studies Certificate in Accounting Technician prepares studentswho already hold a degree for entry-level employment in the accountingfield, for career advancement, or for certification exams.Semester 1Course No. Course Title Credits PrerequisiteACC 211 Principles of Accounting I 3ACC 261 Principles of Federal Taxation I 3semester Total 6Semester 2Course No. Course Title Credits PrerequisiteACC 212 Principles of Accounting II 3 ACC 211BUS 241 Business Law I (or ACC 215) 4 3semester Total 6Semester 3Course No. Course Title Credits PrerequisiteACC 221 Intermediate Accounting I 4 ACC 212ACC 222 Intermediate Accounting II 4 ACC 212ACC 231 Cost Accounting I 3 ACC 212ACC 241 Auditing I 3 ACC 212semester Total 14Total Minimum Credits 261 ITE 115 satisfies the college’s computer competency requirement for graduation.2 Eligible courses are listed on page 28 in the 2013-2014 catalog. See your academicadvisor or counselor to choose the appropriate course(s).3 Business electives include courses that have the following prefix: ACC, ACQ, AST, BUS,ECO, FIN, GIS, HRI, ITD, ITE, ITN, ITP, LGL, MKT, and REA.4 Students with a baccalaureate degree who wish to complete requirements to sit forthe Certified Public Accountant (CPA) examination must take BUS 241. Those whoare employed in government positions who require college credit in accounting forpromotion or those seeking government employment and other students should takeACC 215.CAREER & TECHNICAL – ATidewater Community College • Catalog 2013-1439