Associate in Arts and Sciences with a major in: Accounting Tranfer Option (242)
Associate in Arts and Sciences with a major in: Accounting Paraprofessional Associate Degree (243)
Associate in Arts and Sciences with a major in: Computer Information Systems (244)
Richard Luke, Department Chair
Irma Anderson(Chair, Division of Business), Kenneth Hart,Curtis Hawkins, Kent Jackson,
Deena King, Keith Patterson, Larry D. Scott
Departmental Office (208) 356-1413
The Department of Accounting/ Computer Information Systems addresses the needs of students who wish to major in accounting or business computing whether they plan on earning a two-year career entry degree or fulfill the major core and general education requirements for transfer to a university program.
Students can prepare for career entry jobs as an accountant or computer programmer by taking the two-year specialized program in accounting or the Associate in Arts and Science degree in Computer Information Systems.
The Associate in Arts and Sciences, with a major in Accounting or Computer Information Systems, is designed for students planning to continue their education at a four-year college or university. Students must maintain at least a 2.0 overall GPA and at least a "C" grade in all business, computer, economics and accounting courses. A keyboarding skill of a least 35 words per minute is strongly suggested for Computer Information Systems majors.
Notice: All accounting and CIS majors in a transfer program must be enrolled in an advising or professional seminar each semester. Accounting students take Acctg. 293 or 294 and CIS students take CIS 293 or 294.
Students interested in an internship should register for B 297.
The Transfer Option degree is designed for students who desire to transfer to a four-year college or university. The major courses are designed to meet the American Assembly of Collegiate Schools of Business (AACSB) requirements for member schools nationwide. This means that students completing the requirements for this degree can usually transfer to any college or university without loss of credit (confirm this with individual schools). Please check the program requirements of the school to which you are transferring and with an Accounting advisor so that core requirements for transfer are met.
Recommended sequence of courses:
First Semester
Religion 2
General Education 7
Eng 111 or CIS 140 3
Econ 111 3
FA 100 0
B 293 Advising .5
Total Credits 15.5
Second Semester
Religion 2
General Education 4
Math 110
College Alegbra 3
Econ 112 3
CIS 140 or Eng 111 3
B 294A Prof Seminar .5
Total Credits 15.5
Third Semester
Religion 2
Electives* 3
Math 209 4
Acctg 201 Financial 4
English* (See note below) 3
B 294B, C or D .5
Total Credits 16.5
Fourth Semester
Religion 2
General Education 3
Electives* 2
Math 221 3
B 275 Business Law 3
Acctg 202 Mgmt 3
B 294B, C or D .5
Total Credits 16.5
*Of the elective credit, choose 1-3 credits from the following:Acctg 204, Acctg 219, Acctg 220, Acctg 232, Acctg 280, Acctg 285A or Acctg 285B.
*English: Take Eng 111 and a third or fourth semester English class which may be Eng 211, 215, 216 or OE 220 depending on the transfer school requirement.
This option is designed for students who plan on attending college two years and going to work in the field of accounting following graduation.
Recommended sequence of courses:
First Semester
Religion 2
Economics 111 3
English 111 or CIS 140 3
FA 100 0
Math 101 or 110 3
B 293 Advising .5
General Education 4
Total Credits 15.5
Second Semester
Religion 2
Economics 112 3
English 111 or CIS 140 3
General Education 7
Acctg 232 Math of Finance 1
B 294A Prof Seminar .5
Total Credits 16.5
Third Semester
Religion 2
B 294B, C or D .5
English 211, 215, 216 or OE 220 3
Acctg 201 Princ of Acctg 4
Acctg 204 Payroll 2
Acctg 220 Tax 3
Total Credits 14.5
Fourth Semester
Religion 2
General Education 3
B 294B, C, or D .5
Acctg 202 Management 3
Acctg 219 VITA 2
Acctg 280 Acctg Software 2
Acctg 285 A and B 2
Electives 3
Total Credits 17.5
The Associate in Arts and Sciences Systems allows a student to enter the workforce as a computer programmer upon graduation and/or transfer to a fouryear college or university. This means that students completing the requirements for this degree can work full or part time as a computer programmer and still pursue a fouryear degree in business. The program is designed to meet the requirements for the American Assembly of Collegiate Schools of Business.
Students transferring to a fouryear college should work closely with a Computer Information Systems advisor to make sure that core transfer requirements are met.
Recommended sequence of courses:
First Semester
Religion 2
General Education 8
CIS 140 or Eng 111 3
Econ 111 3
B 293 Advising .5
Total Credits 16.5
Second Semester
Religion 2
General Education 6
Econ 112 3
Math 110 3
CIS 140 or Eng 111 3
B 294A Professional .5
Total Credits 17.5
Third Semester
Religion 2
Acctg 201 4
CIS 202 Visual Program 4
CIS 256 Analysis 3
CIS 257 AS/400 1
B 294D Job Search .5
CIS 235 Internet 2
Total Credits 16.5
Fourth Semester
Religion 2
English* (see note below) 3
Acctg 202 3
CIS 240 Networking 3
CIS 258 RPG IV 4
CIS 286 Job Search .5
B 294B Presentations .5
Total Credits 16
*English: Take English 111 Freshman year. Transfer students should take English 211, 215, 216 or OE 220 depending on transfer school. Career students should take English 216.
Math: Transfer students may want to substitute Math 209 and 221 for any of the following CIS classes: CIS 202, 235,240, 256, 257 or 258.
Acctg 102 Fundamental Accounting 3
Introductory course which teaches the use of general and subsidiary ledgers, the
composition of the balance sheet, income statement and other financial statements for a
single proprietorship and the understanding of various typical business forms. NOTE: This
class will not transfer to four-year programs.
Acctg 200 Principles of Accounting 3
For nonbusiness majors and certain specialized business programs. This is an introduction
to financial and managerial accounting principles with an exposure to basic accounting
statements, processes, and management applications. Transfers as elective credit only.
Acctg 201 Principles of Financial Accounting 4
Prerequisite: Sophomore standing and a 2.5 GPA or consent of the instructor
Five hours lecture per week
Introductory course in financial accounting. Topics include the accounting cycle,
adjustments, reporting, merchandising, controls, bad debts, notes, inventories, payroll,
fixed assets, corporations, bonds, etc.
Acctg 202 Principles of Managerial Accounting 3
Prerequisite: Accounting 201 or equivalent.
Emphasizes use of accounting data in decision making and seeks to sharpen analytical and
interpretative skills. Covers product costing, cost behavior, segmented reporting, profit
planning, standard costing, alternative choice decision making, statement of cash flow and
financial statement analysis.
Acctg 204 Payroll Accounting 2
This course will examine payroll procedures with attention given to filling out the
various payroll forms required by the federal government.
Acctg 219 VITA 2
Volunteer Income Tax Assistance. For the first five weeks students learn to prepare basic
tax returns and review the latest tax changes. The remainder of the semester is spent
helping community patrons and students prepare their tax returns. (Winter only)
Acctg 220 Introductory Taxation 3
Covers the theory and application of federal income taxes to individuals, including gross
income, deductions, property transactions, itemized deductions, bad debts, employee
expenses, depreciation, sole proprietorships, etc.
Acctg 232 Mathematics of Finance 1
Prerequisite: Math 101 or higher and CIS 140 Block ClassCovers simple interest, compound
interest, present and future values, annuities and financial applications of the above.
Acctg 280 Accounting Software 2
Prerequisite: Acctg 201
Using an accounting software package, students set up their own accounting system for
various types of businesses and then enter various transactions into the system.
Acctg 285A Practice Sets 1
Prerequisite: Acctg 201 or consent of the instructor Block Class
Using basic general ledger software students journalize transactions and prepare
statements for a service and merchandising business.
Acctg. 285B Practice Sets 1
Prerequisite: Acctg 201 or consent of the instructor Block Class
Using basic general ledger software students journalize transactions and prepare
statements as a business changes from a sole proprietorship to a corporation.
NOTE: All computer classes require lab time outside of class and minimum keyboarding skill of 35 wpm.
CIS 140* Microcomputer Applications 3
Introduction in the use of microcomputers in business including windows and windows
applications of word processing, spreadsheet, and database programs.
CIS 202 Visual Programming Language 4
Application of event driven and structured programming techniques to the development of
information system software. Emphasis is on program logic and user interface design. Using
a visual language, students will design, code, test, and debug programs.
CIS 235 Internet Techniques 2
Prerequisite: CIS 140 or consent of instructorStudy of concepts, strategies, tools and
ethical issues involved in the use of the Internet. These topics will then be applied to
the research and development of Internet and Intranet web sites and servers.
CIS 240 Networking 3
Principles of Networking designed to provide an understanding of data communication
protocols, transmission systems, media, software and hardware interfacing. Netware and NT
Network operating systems also covered.
CIS 256 Database Analysis and Design 3
Design of systems: systems development, life cycle, analysis, design; modeling,
normalization, integrity, security and management.
CIS 257 AS/400 Concepts 1
AS/400 concepts including, DFU, Query and Control Language. First Block each semester.
CIS 258 RPG IV Programming Language 4
Introduction to the RPG IV programming language, including programming concepts, design,
data structures, report programming, screen design, subfiles, and interactive programming.
CIS 286 Job Search
Prerequisite B 294D or concurrent enrollment in B 294D
Activity and Lecture Fee: $7.50
A career planning, job search and interview preparation course.
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