|
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 Specialist 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. For the first course, students may select either Composition I
(ENG 105) or Business English (ADM 157). For the second, they may choose
Composition II (ENG 106), Composition II: Technical Writing (ENG 108), or
Communication Skills (COM 703). Composition I and Composition II: Technical
Writing are strongly recommended. These courses involve extended writing
assignments ranging from personal experience essays to technical reports. In
their other courses, students may be required to summarize, interpret, and
analyze journal articles. They will prepare resumes and letters of
application in Accounting Career Seminar.
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 Specialist program.
A strong general math and algebra background is essential for the required
math courses in this program: Office Calculators (ADM 131); Business Math (BUS
112); Finite Math (MAT 141), which has one year of high school algebra as a
prerequisite; and either Quantitative Methods/Business Decision Making (BUS
231) or Statistics (MAT 157), 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.
View more information on math skills in the Accounting Specialist 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 Specialist program.
In the program, students will take either typing or keyboarding, Accounting
Spreadsheets (ACC 361), and Introduction to Computers (CSC 110). In the work
place, accountants will use spreadsheet programs extensively, including the
graphics component to present financial data pictorially.
View more information on computer skills in the Accounting Specialist program.
|
