Accounting

Every organization profit or non-profit, large or small needs an accountant. The accounting program at Grayson College prepares students for entry level positions in CPA firms, small businesses, manufacturing firms, banks, hospitals, school systems churches, and governmental agencies.

The Associate of Applied Science Degree and the one-year certificate in accounting are designed to provide students with the knowledge and the skills necessary for employment and growth in the accounting profession. Using the "language of business," accountants assemble and analyze, process and communicate essential information about financial operations.

Course Requirements

Grayson College requires that you have a high school diploma or equivalent. The Associate of Applied Science Degree requires that you have met TSI requirements.

Capstone Experience

Graduation with the Associate of Applied Science degree requires successful completion of ACNT 2302. The one-year certificate requires the successful completion of a comprehensive exit exam administered by the Accounting Department. The exam must be completed with at least 70 percent accuracy during the week prior to final exams of the semester in which the coursework is completed.

Local Employers

CIGNA, Wilson N. Jones, TMC, Grayson County offices, TI

Associate of Applied Science


Subject

Semester Hours



First Semester

ACCT 2301 or ACNT 1303 and ACNT 1304 3
ENGL 1301 3
BUSI 1301 3
ITSW 1304 3
BUSG 1304 3

15


Second Semester

ACCT 2302 3
MRKG 1311 3
BMGT 1327 3
ECON 2301 3
BMGT 1305 3

15


Third Semester

ACNT 1331 3
SPCH 1311 3
Mathematics/Life & Physical Science 3
Language, Philosophy, Culture/Creative Arts 3
ACNT 1311 3

15


Fourth Semester

ACNT 1313 3
BUSG 2305 3
ACNT 2302 (CAPSTONE) 3
COSC 1301 3
ACNT 1329 3

15
Students may substitute alternate courses or choose electives under the direction of the division dean. To graduate, students must demonstrate college readiness in reading, writing, and math, as specified in the College’s Developmental Education Plan.
Capstone Requirement: All students must complete the required capstone course Accounting (ACNT) 2302 to satisfy the requirements for a Capstone experience. The capstone course may not be substituted.

1 Year Certificate Programs


Subject

Semester Hours

First Semester



ACCT 2301 or ACNT 1303 and ACNT 1304 3
ACNT 1311 3
BUSI 1301 3
BMGT 1305 3
BUSG 1304 3

15


Second Semester

ACCT 2302 3
ACNT 1329 3
ACNT 1331 3
ITSW 1304 3
ACNT 1313 3

15
Students may substitute alternate courses or choose electives under the direction of the division dean. Capstone Requirement: All students must complete the required departmental comprehensive written and practical competency exam prior to graduation to satisfy the requirements for a Capstone experience.


Accounting Marketable Skills Award



Subject

Semester Hours

First Semester

ACNT 1303 3
ITSW 1304 3

6


Second Semester

ACNT 1313 3

3
Students entering this program need to have basic computer and keyboarding skills. Contact advisor for more details.

Students earning an Associate of Applied Science Degree at Grayson College must complete fifteen semester hours of a general education core. The core courses are distributed as follows:                                                                                                     

Mathematics/Life and Physical Sciences (3 hours)

MATH 1314 College Algebra                                                         

MATH 1324 Mathematics for Business & Social Sciences

MATH 1332 Contemporary Mathematics I

MATH 1342 Elementary Statistical Methods            

MATH 2312 Pre-Calculus Math

BIOL 1306/1106 Biology for Science Majors I

BIOL 1307/1107 Biology for Science Majors II

BIOL 1308/1108 Biology for Non-Science Majors I

BIOL 1309/1109 Biology for Non-Science Majors II

BIOL 1414 Introduction to Biotechnology I

BIOL 2301/2101 Anatomy & Physiology I

BIOL 2302/2102 Anatomy & Physiology II

BIOL 2404 Anatomy & Physiology (specialized, single-semester course, lecture + lab)

BIOL 2320/2120 Microbiology for Non-Science Majors

BIOL 2321/2121 Microbiology for Science Majors

CHEM 1406 Introductory Chemistry I (lecture + lab, allied health emphasis)

CHEM 1311/1111 General Chemistry I

CHEM 1312/1112 General Chemistry II

GEOL 1301/1101 Earth Sciences for Non-Science Majors I

GEOL 1303/1103 Physical Geology

GEOL 1304/1104 Historical Geology

GEOL 1305/1105 Environmental Science

Social and Behavioral Science (3 hours)

CRIJ 1307 Crime in America

ECON 2301 Principles of Macroeconomics

ECON 2302 Principles of Macroeconomics

GEOG 1303 World Regional Geography

GOVT 2305 Federal Government

GOVT 2306 Texas Government

HIST 1301 United States History I

HIST 1302 United States History II

PSYC 2301 General Psychology

PSYC 2314 Lifespan, Growth & Development

SOCI 1301 Introduction to Sociology

SOCI 1306 Social Problems

Language, Philosophy, Culture/Creative Arts (3 hours)

ARTS 1301 Art Appreciation

DRAM 1310 Stagecraft I

HUMA 1301 Introduction to the Humanities

HUMA 1302 Introduction to the Humanities II

MUSI 1306 Music Appreciation

PHIL 1301 Introduction to Philosophy

Component Area Option (6 hours) 

EDUC OR PSYC 1300 Learning Frameworks           

SPCH 1311 Introduction to Speech Communication

SPCH 1315 Public Speaking

SPCH 1321 Business & Professional Communication

ENGL 1301 Composition I

ENGL 1302 Composition II

ENGL 2311 Technical and Business Writing

SPAN 1411 Beginning Spanish I

SPAN 1412 Beginning Spanish II

**Any of the courses listed above in the previous Component Areas may be used for the hours toward the Component Area Option.

Basic concepts and principles of accounting theory and practice for recording, reporting and analyzing financial information in various forms of business enterprise. (R)

  Read More

A continuation of ACCT 2301. Accounting for partnerships and corporations, presentation and analysis of financial statements, stockholders, equity, earnings, dividends,long-term liabilities, investments, income tax, cost accounting, and the managerial uses of accounting data.

  Read More

A study of analyzing, classifying, and recording business transactions in a manual and computerized environment. Emphasis on understanding the complete accounting cycle and preparing financial statements, bank reconciliation, and payroll. (R)

  Read More

A study of accounting for merchandising, notes payable, notes receivable, valuation of receivables and equipment, and valuation of inventories in a manual and computerized environment.

  Read More

Use of the computer to develop and maintain accounting record, and to process common business applications for managerial decision-making. (R)

  Read More

A study of payroll procedures, taxing entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment.

  Read More

A study of the federal tax law for preparation of individual income tax returns.

  Read More

Allows students to apply broad knowledge of the accounting profession through discipline specific projects involving the integration of individuals and teams performing activities to simulate workplace situations.

  Read More

Introduction to utilizing the computer in maintaining accounting records with primary emphasis on a general ledger package.

  Read More

Last updated: 08/14/2017