Accounting
Overview
Earn an Associate Degree in Applied Science (A.A.S.) with an accounting concentration with this academic course of study.
During your studies, you will have the opportunity to earn a certification as a QuickBooks Certified User, Microsoft Office Excel Certified User, and Sage Certified User to develop the skill-set to enter the accounting profession.
Graduates will also have the opportunity to earn professional designations as an Enrolled Agent (EA) certified by the Internal Revenue Service (IRS) and a Certified Bookkeeper (CB) certification accredited by the American Institute of Professional Bookkeepers (AIPB). Each professional certification requires Continuing Professional Education (CPE). Some coursework may be applied toward a bachelor’s degree by another institution.
In business, managers at all levels must have updated financial information in order to make decisions that ensure the success of their firms. Accountants and auditors prepare, analyze and verify financial reports and data that furnish this essential information to their companies.
The Accounting program is designed to help develop the skills necessary for the highly technical and rapidly changing business environment. In addition, students have the option to add six industry-recognized credentials that can be built into the Accounting Associate Degree program. These include:
- Quickbooks Certified User Certification (ACC 240)
- Microsoft Office Specialist Excel Certification (ACC 245)
- Payroll Certification (ACC 150)
- Enrolled Agent (ACC 275)
- Sage User Certification (ACC 246)
- Bookkeeper Certification (ACC 291)
This program is accredited by the Accreditation Council for Business Schools and Programs (ACBSP). In accordance with accreditation requirements, this chart details this program's recent enrollment, number of graduates, and graduate placement rates.
How to Enroll
To pursue this degree, you must apply to MTC using our online application.
Questions?
Sample Program Plan and Costs
Students must earn a grade of “C” or better in all of the courses offered within the Business Department for the grade to be counted toward graduation. Specifically, these include courses with the following prefixes: ACC, BAF, BUS, MGT, and MKT.
Class Delivery Methods
View current courses offered via our online course directory.
| On-Campus | Traditional. Classes meet on campus. |
|---|---|
| Virtual | 100% online. Meets with a live instructor and classmates on specific days, at specific times. Uses web conferencing software, like Zoom. |
| Hybrid | Some classes on campus. Some classes online or virtual. |
| Online | 100% online. Due dates for projects and assignments. Self-paced work on your time. |
Full Time Schedule
| Semester | Course ID | Course Title | Classroom | Online | Hybrid | Virtual | Credits |
|---|---|---|---|---|---|---|---|
| Semester 1 (16 Credit Hours) |
COL-101 |
College Orientation College Orientation ID: COL-101 Credit Hours: 1 This course may include selected topics such as career planning, study skills, stress management, tutoring, group guidance, and other subjects to facilitate student success. |
• | • | • | • | 1 |
| MAT-155 |
Contemporary Mathematics Contemporary Mathematics ID: MAT-155 Credit Hours: 3 This course includes techniques and applications of the following topics: elementary number theory; algebra; geometry; measurement; graph sketching and interpretations; and descriptive statistics. |
• | • | • | 3 | ||
| ENG-101 |
English Comp I English Comp I ID: ENG-101 Credit Hours: 3 This is a (college transfer) course in which the following topics are presented: a study of composition in conjunction with appropriate literary selections, with frequent theme assignments to reinforce effective writing. A review of standard usage and the basic techniques of research are also presented. |
• | • | • | • | 3 | |
| CPT-170 |
Microcomputer Applications Microcomputer Applications ID: CPT-170 Credit Hours: 3 This course introduces microcomputer applications software, including word processing, data bases, spreadsheets, graphs, and their integration. |
• | • | • | • | 3 | |
| ACC-111 |
Accounting Concepts Accounting Concepts ID: ACC-111 Credit Hours: 3 This course is a study of the principles of the basic accounting functions--collecting, recording, analyzing, and reporting information. |
• | • | • | • | 3 | |
| PHI-115 |
Contemporary Moral Issues Contemporary Moral Issues ID: PHI-115 Credit Hours: 3 This course examines moral issues in contemporary society, including basic principles and applications of ethics. |
• | • | • | 3 | ||
| Semester 2 (15 Credit Hours) |
ENG-165 |
Professional Communications Professional Communications ID: ENG-165 Credit Hours: 3 This course develops practical written, and oral professional communication skills. The course is oriented to current needs in industry and business, and assignments are drawn from students' majors. |
• | • | • | 3 | |
| ACC-101 |
Accounting Principles I Accounting Principles I ID: ACC-101 Credit Hours: 3 This course introduces basic accounting procedures for analyzing, recording and summarizing financial transactions, adjusting and closing the financial records at the end of the accounting cycle, and preparing financial statements. Students identify sound ethical and personal values. |
• | • | • | 3 | ||
| ECO-210 |
Macroeconomics Macroeconomics ID: ECO-210 Credit Hours: 3 This course includes the study of fundamental principles and policies of a modern economy to include markets and prices, national income accounting, cycles, employment theory and fiscal policy, banking and monetary controls, and the government's role in economic decisions and growth. |
• | • | • | 3 | ||
| ACC-102 |
Accounting Principles II Accounting Principles II ID: ACC-102 Credit Hours: 3 This course emphasizes managerial accounting theory and practice in basic accounting and procedures for cost accounting, budgeting, cost-volume analysis, and financial statement analysis. |
• | • | • | 3 | ||
| ACC-124 |
Individual Tax Procedures Individual Tax Procedures ID: ACC-124 Credit Hours: 3 This course is a study of the basic income tax structure from the standpoint of the individual, including the preparation of individual income tax returns. |
• | • | 3 | |||
| Semester 3 (15 Credit Hours) |
BAF-201 |
Principles of Finance Principles of Finance ID: BAF-201 Credit Hours: 3 This is an introductory course to the field of finance. The monetary and credit system are examined along with how the demand for funds is met in both the public and private sector. Quantitative features include financial ratios, the time value of money, capital budgeting and working capital budgeting. |
• | • | 3 | ||
| ACC-201 |
Intermediate Accounting I Intermediate Accounting I ID: ACC-201 Credit Hours: 3 This course explores fundamental processes of accounting theory, including the preparation of financial statements. Also covered are the time value of money, cash and receivables, and the valuation of inventories. Professional ethics and generally accepted accounting principles are introduced. |
• | • | • | 3 | ||
| ACC-246 |
Integrated Accounting Software Integrated Accounting Software ID: ACC-246 Credit Hours: 3 This course includes the use of pre-designed integrated accounting software for accounting problems. |
• | 3 | ||||
| ACC-202 |
Intermediate Accounting II Intermediate Accounting II ID: ACC-202 Credit Hours: 3 This course covers the application of accounting principles and concepts to account evaluation and income determination, including special problems peculiar to corporations and the analysis of financial reports. Accounting for the acquisition and disposal of long-term assets and procedures for handling current and long-term liabilities are covered. |
• | • | • | 3 | ||
| ACC-150 |
Payroll Accounting Payroll Accounting ID: ACC-150 Credit Hours: 3 This course introduces the major tasks of payroll accounting, employment practices, federal, state, and local governmental laws and regulations, internal controls, and various forms and records. |
• | 3 | ||||
| Semester 4 (15 Credit Hours) |
ACC-240 |
Computerized Accounting Computerized Accounting ID: ACC-240 Credit Hours: 3 This course is a study of using the computer to design and implement various accounting functions, including financial transactions, records, statements, reports and documents. |
• | 3 | |||
| BUS-121 |
Business Law I Business Law I ID: BUS-121 Credit Hours: 3 This course is a study of legal procedures, law and society, classifications and systems of law, the tribunals administering justice and their actions, contracts, sales, transfer of titles, rights and duties of the parties, conditions, and warranties. |
• | • | • | • | 3 | |
| ACC-291 |
Certified Bookkeeper Review Certified Bookkeeper Review ID: ACC-291 Credit Hours: 3 This course is designed to help students prepare for the Certified Bookkeeper Exam. |
• | 3 | ||||
| ACC-245 |
Accounting Applications Accounting Applications ID: ACC-245 Credit Hours: 3 This course introduces microcomputer accounting using data base software and/or electronic spreadsheets. |
• | 3 | ||||
| ACC-260 |
Auditing Auditing ID: ACC-260 Credit Hours: 3 This course is a study of the procedures for conducting audits and investigations of various enterprises. Attention is given to the nature and purpose of auditing, auditing standards, professional conduct and ethics, auditor's legal liability and the approaches followed in performing audits of financial statements. |
• | 3 | ||||
| Total Credit Hours | 61 | ||||||
| Estimated Cost Financial Aid |
$11,468.00 Not including fees and equipment |
||||||
Part Time Schedule
| Semester | Course ID | Course Title | Classroom | Online | Hybrid | Virtual | Credits |
|---|---|---|---|---|---|---|---|
| Semester 1 (7 Credit Hours) |
COL-101 |
College Orientation College Orientation ID: COL-101 Credit Hours: 1 This course may include selected topics such as career planning, study skills, stress management, tutoring, group guidance, and other subjects to facilitate student success. |
• | • | • | • | 1 |
| MAT-155 |
Contemporary Mathematics Contemporary Mathematics ID: MAT-155 Credit Hours: 3 This course includes techniques and applications of the following topics: elementary number theory; algebra; geometry; measurement; graph sketching and interpretations; and descriptive statistics. |
• | • | • | 3 | ||
| ENG-101 |
English Comp I English Comp I ID: ENG-101 Credit Hours: 3 This is a (college transfer) course in which the following topics are presented: a study of composition in conjunction with appropriate literary selections, with frequent theme assignments to reinforce effective writing. A review of standard usage and the basic techniques of research are also presented. |
• | • | • | • | 3 | |
| Semester 2 (9 Credit Hours) |
CPT-170 |
Microcomputer Applications Microcomputer Applications ID: CPT-170 Credit Hours: 3 This course introduces microcomputer applications software, including word processing, data bases, spreadsheets, graphs, and their integration. |
• | • | • | • | 3 |
| ACC-111 |
Accounting Concepts Accounting Concepts ID: ACC-111 Credit Hours: 3 This course is a study of the principles of the basic accounting functions--collecting, recording, analyzing, and reporting information. |
• | • | • | • | 3 | |
| PHI-115 |
Contemporary Moral Issues Contemporary Moral Issues ID: PHI-115 Credit Hours: 3 This course examines moral issues in contemporary society, including basic principles and applications of ethics. |
• | • | • | 3 | ||
| Semester 3 (9 Credit Hours) |
ENG-165 |
Professional Communications Professional Communications ID: ENG-165 Credit Hours: 3 This course develops practical written, and oral professional communication skills. The course is oriented to current needs in industry and business, and assignments are drawn from students' majors. |
• | • | • | 3 | |
| ACC-101 |
Accounting Principles I Accounting Principles I ID: ACC-101 Credit Hours: 3 This course introduces basic accounting procedures for analyzing, recording and summarizing financial transactions, adjusting and closing the financial records at the end of the accounting cycle, and preparing financial statements. Students identify sound ethical and personal values. |
• | • | • | 3 | ||
| ECO-210 |
Macroeconomics Macroeconomics ID: ECO-210 Credit Hours: 3 This course includes the study of fundamental principles and policies of a modern economy to include markets and prices, national income accounting, cycles, employment theory and fiscal policy, banking and monetary controls, and the government's role in economic decisions and growth. |
• | • | • | 3 | ||
| Semester 4 (6 Credit Hours) |
ACC-102 |
Accounting Principles II Accounting Principles II ID: ACC-102 Credit Hours: 3 This course emphasizes managerial accounting theory and practice in basic accounting and procedures for cost accounting, budgeting, cost-volume analysis, and financial statement analysis. |
• | • | • | 3 | |
| ACC-124 |
Individual Tax Procedures Individual Tax Procedures ID: ACC-124 Credit Hours: 3 This course is a study of the basic income tax structure from the standpoint of the individual, including the preparation of individual income tax returns. |
• | • | 3 | |||
| Semester 5 (9 Credit Hours) |
BAF-201 |
Principles of Finance Principles of Finance ID: BAF-201 Credit Hours: 3 This is an introductory course to the field of finance. The monetary and credit system are examined along with how the demand for funds is met in both the public and private sector. Quantitative features include financial ratios, the time value of money, capital budgeting and working capital budgeting. |
• | • | 3 | ||
| ACC-201 |
Intermediate Accounting I Intermediate Accounting I ID: ACC-201 Credit Hours: 3 This course explores fundamental processes of accounting theory, including the preparation of financial statements. Also covered are the time value of money, cash and receivables, and the valuation of inventories. Professional ethics and generally accepted accounting principles are introduced. |
• | • | • | 3 | ||
| ACC-246 |
Integrated Accounting Software Integrated Accounting Software ID: ACC-246 Credit Hours: 3 This course includes the use of pre-designed integrated accounting software for accounting problems. |
• | 3 | ||||
| Semester 6 (6 Credit Hours) |
ACC-202 |
Intermediate Accounting II Intermediate Accounting II ID: ACC-202 Credit Hours: 3 This course covers the application of accounting principles and concepts to account evaluation and income determination, including special problems peculiar to corporations and the analysis of financial reports. Accounting for the acquisition and disposal of long-term assets and procedures for handling current and long-term liabilities are covered. |
• | • | • | 3 | |
| ACC-150 |
Payroll Accounting Payroll Accounting ID: ACC-150 Credit Hours: 3 This course introduces the major tasks of payroll accounting, employment practices, federal, state, and local governmental laws and regulations, internal controls, and various forms and records. |
• | 3 | ||||
| Semester 7 (9 Credit Hours) |
ACC-240 |
Computerized Accounting Computerized Accounting ID: ACC-240 Credit Hours: 3 This course is a study of using the computer to design and implement various accounting functions, including financial transactions, records, statements, reports and documents. |
• | 3 | |||
| BUS-121 |
Business Law I Business Law I ID: BUS-121 Credit Hours: 3 This course is a study of legal procedures, law and society, classifications and systems of law, the tribunals administering justice and their actions, contracts, sales, transfer of titles, rights and duties of the parties, conditions, and warranties. |
• | • | • | • | 3 | |
| ACC-291 |
Certified Bookkeeper Review Certified Bookkeeper Review ID: ACC-291 Credit Hours: 3 This course is designed to help students prepare for the Certified Bookkeeper Exam. |
• | 3 | ||||
| Semester 8 (6 Credit Hours) |
ACC-245 |
Accounting Applications Accounting Applications ID: ACC-245 Credit Hours: 3 This course introduces microcomputer accounting using data base software and/or electronic spreadsheets. |
• | 3 | |||
| ACC-260 |
Auditing Auditing ID: ACC-260 Credit Hours: 3 This course is a study of the procedures for conducting audits and investigations of various enterprises. Attention is given to the nature and purpose of auditing, auditing standards, professional conduct and ethics, auditor's legal liability and the approaches followed in performing audits of financial statements. |
• | 3 | ||||
| Total Credit Hours | 61 | ||||||
| Estimated Cost Financial Aid |
$11,468.00 Not including fees and equipment |
||||||
What’s next after I complete this program?
Enter the Workforce
Students have the option to use the A.A.S degree in accounting to work full-time in the accounting profession while continuing on to earn a bachelor’s degree.
Further Your Education
While earning an associate degree, earn accounting certifications at MTC in Excel, QuickBooks, Sage Accounting Software, Payroll, and prep to become a Professional Certified Bookkeeper (CB). Join American Payroll Association (APA) and become a Certified Payroll Professional.