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Strong reading skills are important in this program. The accounting texts,
which are a central part of the course work, are written at a college level.
Tests are based on a combination of text and lectures. Texts are accompanied
by practice sets which require following sequential instructions.
In addition to their
texts, students will read spreadsheets and use computer software manuals for spreadsheet
and word processing programs. They may be required to read articles from
business magazines and trade journals such as the Journal of Accountancy.
In the work place, they will also refer to source documents and input
documents for financial data.
View more information on reading skills in the Accounting Paraprofessional program.

Fundamentals of Oral Communication (SPC 101) is a program requirement. Other
speaking activities may include oral reports on accounting-related magazine
articles. In the work place, accountants will interact on a one-to-one basis
with coworkers. They may also be required to explain their accounting procedures
to an auditor.
Two semesters of English
are required: Composition I (ENG 105) and Composition II (ENG 106). These
courses involve extended writing assignments ranging from personal experience
essays to research papers. In their accounting courses, students may be
required to summarize, interpret, and analyze journal articles. Humanities
courses may require book reports or research papers, while science coursework
may include lab reports.
On the job, accountants
may compose business letters, memos, and disclosure notes to accompany
financial statements.
View more information on language skills in the Accounting Paraprofessional program.

A strong general math and algebra background is essential for the required
math courses in this program: Office Calculators (ADM 131); Finite Math (MAT
141), which has one year of high school algebra as a prerequisite; and Statistics
(MAT 157) and Calculus for Business/Social Science (MAT 166), both of which
require two years of high school algebra as a prerequisite. In Principles of
Accounting students will learn to solve simple linear equations such as the
basic A = L + OE (Assets equals liabilities plus owner's equity). More
complicated algebraic formulas are used in Intermediate Accounting, Cost
Accounting, Income Tax Accounting, and Managerial Accounting; these formulas
are also used in the work place in the preparation of financial statements.
When they complete the last two years of their four-year degree, students
will be introduced to statistical analysis in auditing.
View more information on math skills in the Accounting Paraprofessional program.

Good time management skills are crucial to this program, as accounting
courses require three to four hours of homework for each hour spent in class.
Strong reasoning skills are also important. Students must learn to follow
sequential instructions carefully; the accounting cycle proceeds in a
specific order, and accounting-related software also requires a specific
sequence of steps. Students use observational and comparison skills to
red-flag errors in financial statements. They must then use cause-effect
reasoning to find the source of the problem and correct the statement.
Inferential thinking is used to consider the implications of irregularities
in statements.
View more information on learning skills in the Accounting Paraprofessional program.

In the program, students will take Introduction to Computers (CSC 110), Computer
Accounting (ACC 311),and Accounting Spreadsheets (ACC 361). In the work
place, accountants will use word processing and spreadsheet programs
extensively, including the graphics component to present financial data
pictorially.
View more information on computer skills in the Accounting Paraprofessional program.
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