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- 235 Marshall Avenue
- Saint Paul, Minnesota 55102
- T • 651.846.1600
- F • 651.846.1703
- Toll-Free • 1.800.227.6029
- TTY • 651.846.1548
Saint Paul College Programs
Accounting Program
Program Requirements
• Accountant AAS Degree
• Accounting Technician Diploma
Accountant AAS Degree
| Course | Cr | |
|---|---|---|
| ACCT 1411 | Principles of Accounting 1 | 4 |
| ACCT 1412 | Principles of Accounting 2 | 4 |
| ACCT 1511 | Federal Taxation 1 | 4 |
| ACCT 1512 | Federal Taxation 2 | 4 |
| ACCT 1521 | Accounting Computer Applications 1 | 4 |
| ACCT 1522 | Accounting Computer Applications 2 | 4 |
| ACCT 2411 | Intermediate Accounting 1 | 4 |
| ACCT 2412 | Intermediate Accounting 2 | 4 |
| ACCT 2420 | Managerial Accounting 1 | 4 |
| ACCT 2510 | Managerial Accounting 2 | 4 |
| ACCT 2520 | Auditing | 4 |
| ACCT 2530 | Fundamentals of Non-Profit Accounting | 4 |
| ACCT 2540 | Spreadsheet Math Formulas/Functions | 4 |
| Subtotal | 52 | |
| General Education Requirements | 20 | |
| (Select at least 20 credits of General Education according to the requirements listed below) | ||
| Total Program Credits | 72 | |
| AAS Degree General Education* | 20 Credits | |
|---|---|---|
| Requirements* | ||
| Students are required to complete ENGL 1711 and any Speech course from Goal 1 | 7 | |
| Goal 1: | Communication | |
| ENGL 1711 Composition 1 (4 cr.) | ||
| SPCH XXXX (3 cr.) | ||
| Select a minimum of 3 credits from Goal 3 or Goal 4 | 3 | |
| Goal 3: | Natural Sciences | |
| Goal 4: | Mathematical/Logical Reasoning | |
| Select a minimum of 3 credits from Goal 5 | 3 | |
| Goal 5: | History, Social Science, & Behavioral Sciences | |
| Select a minimum of 3 credits from Goal 6 | 3 | |
| Goal 6: | Humanities and Fine Arts | |
| Select a minimum of 4 additional credits from Goals 1-10 of the Minnesota Transfer Curriculum |
4 | |
| * Refer to the Minnesota Transfer Curriculum Course List for specific course options. | ||
Accounting Technician Diploma
| Course | Cr | |
|---|---|---|
| ACCT 1411 | Principles of Accounting 1 | 4 |
| ACCT 1412 | Principles of Accounting 2 | 4 |
| ACCT 1511 | Federal Taxation 1 | 4 |
| ACCT 1512 | Federal Taxation 2 | 4 |
| ACCT 1521 | Accounting Computer Applications 1 | 4 |
| ACCT 1522 | Accounting Computer Applications 2 | 4 |
| ACCT 2420 | Managerial Accounting 1 | 4 |
| ACCT 2540 | Spreadsheet Math Formulas/Functions | 4 |
| BTEC 1421 | Intro to Microsoft Office Software | 4 |
| BUSN 1480 | Career Resources | 1 |
| COMM | Communication course (Choose a COMM or SPCH course 1000 level or higher, or ENGL 1711 or higher) | 3 |
| Total Program Credits | 40 |
Course Descriptions
ACCT 1411 Principles of Accounting 1
Introduces students to the fundamental accounting concepts and principles used to analyze and record business transactions. 4C/4/0/0
ACCT 1412 Principles of Accounting 2
An introduction to principles of accounting for the partnership entity, the corporate entity and additional topics in financial accounting. (Prerequisite: ACCT 1411). 4C/4/0/0
ACCT 1511 Federal Taxation 1
Introduces students to the basic issues and concepts of taxation principles. Students observe federal tax laws as applied to the preparation of the Form 1040 and related schedules. Tax preparation software is utilized for case projects. (Prerequisite: ACCT 1411). 4C/4/0/0
ACCT 1512 Federal Taxation 2
Introduces students to the fundamentals of tax law regarding business federal income taxation. Planning issues of estates and gift taxation are part of this course. Tax preparation software is utilized for case projects. (Prerequisite: ACCT 1511). 4C/4/0/0
ACCT 1521 Accounting Computer Applications 1
Combines the theory of financial accounting principles and software applications. Two types of software, spreadsheet and general ledger, are included in the course. (Prerequisite: ACCT 2540). 4C/4/0/0
ACCT 1522 Accounting Computer Applications 2
This course is the combination of financial accounting theory with current software programs. Advanced topics in financial accounting are integrated with spreadsheets and general ledger software programs. (Prerequisite: ACCT 1521). 4C/4/0/0
ACCT 2411 Intermediate Accounting 1
Covers financial reporting using generally accepted accounting principles and concepts relating to income determination, revenue recognition and asset valuation. (Prerequisite: ACCT 1412). 4C/4/0/0
ACCT 2412 Intermediate Accounting 2
Continues the study of financial reporting using generally accepted accounting principles and concepts relating to liabilities and equity, earnings per share, pensions, leases, bonds, and the statement of cash flow. (Prerequisite: ACCT 2411). 4C/4/0/0
ACCT 2420 Managerial Accounting 1
Introduces students to costing concepts and methods of analysis. Students analyze the management decision-making process via problem solving and case analysis. Projects include non-profit and profit entities. (Prerequisite: ACCT 1412). 4C/4/0/0
ACCT 2510 Managerial Accounting 2
Continuation of costing concepts and methods of analysis. Students analyze the management decision-making process via problem solving and case analysis. Projects include non-profit and profit entities. (Prerequisite(s): ACCT 2420) 4C/4/0/0
ACCT 2520 Auditing
Covers auditing and assurance services reporting using generally accepted auditing standards and concepts. An integrated computerized audit case is part of the audit course. (Prerequisite(s): ACCT 1412). 4C/4/0/0
ACCT 2530 Fundamentals of Non-Profit Accounting
This course addresses the entity which is not concerned with a profit objective. About one-third of entities in the United States are non-profit. The course covers objectives and principles of reporting for the non-profit entity. (Prerequisite: ACCT 1412). 4C/4/0/0
ACCT 2540 Spreadsheet Math Formulas and Functions for Accounting
This course introduces students to the issues of spreadsheet financial mathematics. The study of Financial Functions, Math & Logic Functions, and Statistical Functions as they apply to Financial and Managerial Accounting. 4C/4/0/0
BTEC 1421 Business Information Applications 1
This is the first course in a series that teaches students how to use Microsoft Office software applications. Software used includes Word, Excel, Access, and Power Point. By the end of this course, students will be skilled in the basic features of Microsoft Office. Students will create common business documents including letters, reports, tables, newsletters, Excel worksheets, Access databases, and PowerPoint graphic presentations. This course and BTEC 1423 Business Information Applications 2 prepare the for student the Microsoft Office Specialist (MOS) Certification Exams. 3C/3/0/0
BUSN 1480 Career Resources
This course provides information and guidance in the development of professional job seeking skills. Topics will include: the application, the resume, the cover letter, using the internet in a job search, locating job opportunities, marketing yourself, and company research. 1C/1/0/0
