Liberal Arts and Science - Manchester Community College ...

Accounting, A.S. Degree
Program Design
The Accounting associate degree program prepares students for employment
as junior accountants, bookkeepers, and accounts receivable/payable and payroll
associates. Graduates will be able to maintain complete sets of accounting
records and prepare financial statements and individual tax returns. Students
have the opportunity to participate in MCC’s Volunteer Income Tax Assistance
(VITA) program, in which they gain practical experience in the preparation of
tax returns. Students interested in transferring to earn a bachelor’s degree
should enroll in the Accounting and Business Administration Transfer, A.S.
Degree Program.
Curriculum
Students may enroll full- or part-time. Since some courses are not offered
in both the fall and spring semesters, see an advisor about your schedule.
Students must achieve at least a “C” or better in an accounting course to
continue on to the next level. Note: All business courses 100 or higher require
students to be eligible for ENG* 101 except BBG* 234. All accounting courses
numbered 100 or higher require students to be eligible for ENG* 101 and
MAT* 095 or higher.
Accounting Requirements
ACC* 115 Financial Accounting 4
BBG* 231 Business Law I 3
BBG* 234 Legal Environment of Business 3
Gen Ed ENG* 101: Composition 3
QM 110 Quantitative Methods for Business Careers 3
Subtotal: 16
ACC* 118 Managerial Accounting 4
BBG* 232 Business Law II 3
CSA* 115 Windows 2
ACC* 125 Accounting Computer Applications I 3
Gen Ed ECN* 102: Principles of Microeconomics 3
Gen Ed Humanities or Social Science 3
Subtotal: 18
ACC* 275 Principles of Intermediate Accounting I 4
ACC* 241 Federal Taxes I 3
BMG* 204 Managerial Communication or
ACC* 290 ‡ Cooperative Education/Work Experience 3
Gen Ed COM* 173: Public Speaking 3
Gen Ed MAT* 109: Quantitative Literacy 3
Subtotal: 16
ACC* 276 Principles of Intermediate Accounting II 4
ACC* 231 Cost Accounting I or
ACC* 251 ‡‡ Fund Accounting 3
BFN* 202 Corporation Finance 4
Gen Ed Mode 1 3
Gen Ed Mode 5 3-4
Subtotal: 17-18
Total Credits Required: 67-68
Learning Outcomes
Upon successful completion of all Accounting degree program requirements,
graduates will
1. Demonstrate mastery of generally accepted accounting principles and
their manual and computerized spreadsheet applications to all phases
of the accounting cycle.
2. Complete relatively complex accounting problems and be familiar with
current financial accounting standards and practices.
3. Prepare complete financial statements for sole proprietorships,
partnerships and corporations in compliance with current accounting
standards and practices.
4. Prepare the 1040 tax return and supporting schedules under simulated
conditions.
5. Explain how budgeting, activity-based costing and strategic cost management
foster the effective use of resources and help an organization
accomplish its goals.
6. Demonstrate computer competencies for maximum efficiency including
the use of accounting, spreadsheet and presentation software. Use
the Internet for business purposes, including research, marketing, and
stock market analysis.
7. Understand and discuss financial issues dealing with the environment
of managerial finance; including working capital management, shortterm
financing, capital markets, and the theory of the value of the firm
(risk, leverage, cost of capital).
8. Generally understand our legal system and be able to apply principles
of contract law, sales law under Article II of the Uniform Commercial
Code, and the law of agency to business situations.
9. Successfully enter the marketplace in the field of accounting.
10. Demonstrate proficiencies in reading, writing, listening, presentation
and analytical skills.
11. Work with others, including culturally and intellectually diverse people;
think critically; and gain an appreciation for life-long learning.
12. Rationalize and present solutions to problems using accounting knowledge
and knowledge from social sciences, arts, literature, mathematics
and science.
13. Develop sound ethical, philosophical and moral professional
characteristics.
14. Demonstrate a responsible attitude in relationships with employers,
peers and toward the working environment.
15. Demonstrate an understanding of how the United States economic
system is organized, how it functions and how it impacts the global
economy.
16. Demonstrate an understanding of the interrelationships between accounting
and all other areas within a business including working with
other departments to achieve overall strategic goals.
In addition, the graduate will complete the comprehensive learning outcomes
identified with the General Education Component.
‡ ACC* 290 is offered as an option for students who have a GPA of at
least 2.0 and 15 credits completed towards their degrees, including
ACC* 115, 102 and 201. Permission of Cooperative Education Director
is required.
‡‡ Students who are interested in a manufacturing environment should take
Cost Accounting. Students who want to do local, state, federal, hospital,
fund-raising, or college or university accounting should take Non-Profit
Accounting.
WARNING: All course numbers in the Connecticut Community College System
are in the process of change. For up-to-date information on any course number,
contact the MCC Registrar’s Office.
Center for Business and Technologies: 860-512-2623 or www.mcc.commnet.edu/cbt/
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DEGREES