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    Dec 04, 2024  
2013-2014 RACC Student Catalog 
    
2013-2014 RACC Student Catalog [ARCHIVED CATALOG]

Accounting, CC


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Business Division

The Accounting Certificate Program is designed for accountants who are working in the field and would like to expand their knowledge of all areas of accounting, as well as for students who currently have a bachelor’s degree and desire a change of careers. The program provides sufficient accounting credits to meet the requirements for both the CPA and CMA examinations.

Course Competencies

Upon successful completion of this program, the student should be able to:

  • Demonstrate effective communication skills in writing and speaking in a business environment.
  • Prepare financial statements in accordance with generally accepted accounting principles and evaluate the results by performing basic financial statement analysis.
  • Calculate product costs and break-even point for manufacturing companies and prepare operational budgets using both variable and absorption costing methods.
  • Perform the steps in the accounting cycle both manually and using computerized general ledger software.
  • Evaluate the internal control goals of various accounting information systems and recommend appropriate control plans to ensure the accomplishment of organizational goals.
  • Prepare tax returns and conduct research utilizing the Internal Revenue Code.
  • Apply generally accepted auditing standards in the planning and implementation of an audit by an independent auditor.
  • Apply the law to recognize the legal implications of business and personal transactions.
  • Create integrated documents, worksheets, databases, and presentations suitable for coursework, professional purposes, and personal use using personal productivity software.

Required Program of Study


Major Requirements


Additional Prerequisites


Additional prerequisites may be necessary for some courses and are found in the Course Descriptions section of this catalog. Students must confer with their academic advisor when selecting an elective. These courses qualify as Business Electives: BUS 240 , IFT 120 , MGT 215 , MGT 230 . Please see your advisor for assistance regarding the semester in which these courses are offered.

Total Credits=36


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