Accounting Bookkeeper

GOAL 1 Graduates of the program will demonstrate basic understanding of the creation and use of accounting information as well as the principles of business.

1. Students will demonstrate an understanding of the accounting equation.

2. Students will be able to interpret basic financial statements.

3. Students will demonstrate a basic understanding of fundamental cost accounting concepts.

4 .Students will demonstrate a basic understanding of the laws and regulations needed to manage business operations and accounting transactions.

GOAL 2 Graduates of the program will demonstrate the appropriate skills for a bookkeeper or accounting clerk.

1. Students will be able to analyze economic activity, record business transactions, and construct basic financial statements.

2. Students will be able to manipulate basic accounting information for use in managerial decision-making.

3. Students will demonstrate proficiency in the use of accounting software and electronic spreadsheets.

4. Students will be able to prepare payroll in conformity with federal and state laws and regulations.

5. Students will be able to prepare individual federal income tax returns.

GOAL 3 Graduates of the program will demonstrate awareness of the need for ethical decision-making in the creation and dissemination of financial information.

1. Students will demonstrate basic awareness of the need for ethical behavior in developing estimates and making accounting judgments.

2. Students will demonstrate an understanding of the fraud triangle and the need for internal controls over financial reporting.