Alphatech School

Accounting

ACCOUNTING:                        695 clock hours
                     18 hours/week  - 39 weeks

OBJECTIVES:  The function of the accountant is to develop and analyze data, test their validity and relevance, interpret the resulting information, and communicate it to intended users.  The objective of accounting curriculum is to provide an accounting education along with the general body of knowledge that should be possessed by all educated individuals; to develop in students a professional attitude, including disciplined judgment, perception, and objectivity based on established ethical and technical standards.  A logical next step is to build on these understanding by applying them to real world technology.

Career Opportunities:  After completing the program students recognize the interdependence of modern accounting and computerized accounting techniques.  Students are qualified to apply for an entry level in bookkeeping associate, accountant assistant, Tax Agent, CPA assistant, and jobs that need knowledge of techniques for gathering, analyzing, testing for validity, and interpreting business financial information.

Keyboarding/Typing:       
OIS 101        Lab            40 clock hours
This course is designed to instruct the beginning student in the use of proper techniques to master the microcomputer keyboard.  Students learn the proper techniques of alphanumeric keyboarding and the ten-key numeric keypad.  Minimum speed requirement is 20 net words per minute on three timed writings with a three errors limit. 

COMPUTER FUNDAMENTALS      
CIS 102        Lec            40 clock hours
This course develops a student’s understanding of information systems.  Students learn the basic principles, concepts and terminology of computers and computer information systems.  Students develop knowledge regarding computer systems and related equipment.  Information about computer careers such as operations, programming and system design is discussed along with future trends in the computer industry.  Students will also introduced to Microsoft Windows and Internet access.  Prerequisite: None

Windows Family        CIS 103                40 clock hours
This class is designed to provide the updated development of Windows family.  It includes using explorer, hardware, software, peripherals, customizing the desktop, and customizing taskbar.  Student will be able to work with file and storage management, creating and using shortcuts, and design computer display.  Student will be able also to view all the functions of Windows family, such as transferring data between applications and mouse tips. 
Prerequisites:  Computer Fundamentals   

INTRODUCTION TO MS WORD   
OIS 107    Lec                30 clock hours
This class is an introduction to Microsoft Word 2000 to learn the essentials of this popular word processing program that is part of Microsoft Office 2000.  The student will learn about the techniques of windows, keyboarding and mouse commands, toolbar capabilities, editing and moving text, formatting, saving, and other skills.   Prerequisites:  Windows Family & Computer Fundamentals

INTERMEDIATE MS WORD     
OIS 108    Lec                30 clock hours
This class is a comprehensive approach to master Microsoft Word for windows.   Students will follow step-by-step through the features in Word such as the ability to create impressive documents, and graphics.
Prerequisite: Introduction MS Word

INTRODUCTION TO MS EXCEL    
OIS 110        Lec                30 clock hours
This class is designed to put hands-on introduction to Microsoft Excel 2000 from worksheet creation to final printout focusing on the basic spreadsheet techniques. The student will be able to know how to use the mouse; creating, revising and formatting a workbook; formula and function basics; linking of worksheets; and printer setup options. 
Prerequisite: Windows Family & Computer Fundamentals

INTERMEDIATE MS EXCEL    
OIS 111    Lec                30 clock hours
This class is designed for the students who are familiar with the topics covered in the MS Excel intermediate class and would like to enhance their skills.  The concepts covered in this class will be the creating, modifying and summarizing scenarios; Pivot Tables, cell auditing, table filtering, data validation and consolidation.  Prerequisite:  Introduction MS Excel 

ADVANCED MS EXCEL    
OIS 112    Lec                30 clock hours
This class is designed to enable the students to be work with the worksheet and cross-workbook calculations, workspace, named ranges, subtotals, charts, macro overview, built-in functions, graphic and objects. 
Prerequisite: Intermediate MS Excel
INTRO/ INTER POWERPOINT    
OIS 116        Lec                25 clock hours
This class is designed to prepare the student for a powerful presentation system that is part of the MS Office 2000.  Students will able to know the techniques for working with handouts, drawing tools, as well as creating graphs and organization charts.  Prerequisite: Windows Family & Computer Fundamentals



INTRO. T0 ACCOUNTING I:         
ACC 351        Lec                 40 clock hours
This class focuses on the financial statements applicable to service businesses and provides a detailed study of the accounting cycle with special attention given to accounting procedures for sales, purchases, cash and payroll-including special journals and related subsidiary ledgers.  Students learn the accounting cycle, accounting terminology and procedures and accounting for cash flows.  They also develop the ability to analyze transactions through journalizing.
Prerequisite: None

INTRODUCTION TO ACCOUNTING II:       
ACC 352  Lec                       40 clock hours
This course completes the study of the accounting cycle for the preparation of a simple set of financial statements that apply to service and merchandizing businesses.  Students learn accounting for note receivables and payables, inventories, receivable and capital asset.  Students also prepare cash flow statements and analyze financial statements for partnerships and corporations. Students apply computerized accounting procedures covered in ACC 210. Prerequisite:  ACC 351

PRINCIPLES OF ACCOUNTING I:    
ACC 354    Lec                40 clock hours
This class introduces the principles of accounting, emphasizing the operation of a business as a sole proprietorship and covering the complete accounting cycle for merchandising and service entities.  Students learn accounting system design and methods as well as computerized accounting procedures for cash, receivables, payables, deferrals, inventory and accrual accounting.  Students also learn to journalize and post business transactions and prepare financial statements. 
Prerequisite: Computer and Math knowledge

PRINCIPLES OF ACCOUNTING II:     
ACC 356    Lec                40 clock hours
This class continues the study of accounting principles with special emphasis on partnerships and corporations.  Students apply basic accounting theory and procedures to partnership, corporation, long-term asset, and liability accounting.  Students also learn computerized accounting procedures for operational assets, payroll and related liabilities, equity investments, and financial statement analysis.  Prerequisite:  ACC 354
PRINCIPLES OF ACCOUNTING III:   
 ACC 358    Lec                40 clock hours
This class continues the study of accounting principles with special emphasis on computerized accounting procedures for managerial accounting.  Students learn process costs, job cost, budgetary and standard costs, cost relationships for management decisions, and responsibility accounting procedures.
Prerequisite: ACC 356

FEDERAL TAXATION I       
ACC 390    Lec                40 clock hours
This course provides a comprehensive explanation of the federal tax structure and provides training in the application of the tax principles to specific tax issues concerning individuals.  Students learn the federal tax structure, federal income tax laws pertaining to the individuals, tax research and planning, preparation of individual tax return and other related topics.  Prerequisite:  Accounting Knowledge

FEDERAL TAXATION II   
ACC 391    Lec                40 clock hours
This course continues the study of federal taxation, focusing primarily on income taxes for partnerships and corporations but also reviewing social security, estate and gift taxes.  Students learn federal income tax laws pertaining to partnerships and corporations, federal tax laws applying to estates, trusts, and gifts.  Students also learn to perform research and to prepare appropriate tax returns, including computerized returns.  Prerequisite: ACC 390

Intermediate Accounting I
            ACC 393        Lec            40 clock hours
This course briefly reviews fundamental accounting processes and provides a detailed study of the major categories of current assets.  Students learn the accounting cycle; cash and receivables; future and present value concepts; the balance sheet; cash flow and income statements; and short-term investments.  Students also study inventory, applicable APB and FASB pronouncements and related topics.  Prerequisites: Principles of Accounting III

Intermediate Accounting II
            ACC 395        Lec            40 Clock hours
This course is a detailed study of corporate accounting with special attention given to APB and FASB pronouncements.  Students build upon the accounting taught previously. They learn operational and tangible assets, income recognition practice and theory, current and long-term liabilities, long-term investment, stockholders equity and related accounts, income taxes and related accounts and other related topics.  Prerequisites:  Intermediate Accounting I

Intermediate Accounting III
            ACC 397        Lec            40 Clock hours
This course covers accounting for employee pension plans, accounting for income taxes, lease accounting, and inflation accounting with special attention given to related APB and FASB pronouncements.  Students learn how to invest in securities and consolidate financial statements, how to analyze earnings per share and financial statements, how to prepare cash flow statements, and how to recognize and report revenue.  Students will also review related topics.
Prerequisites:  Intermediate Accounting III