Accounting Technology A.A.S.

Lisa Swallow, Director

Almost all organizations need either in-house financial staff or outside bookkeeping/accounting services to aid with financial data compilation and reporting. Bookkeepers and accountants maintain financial records and often participate in strategic planning and other fiscal decisions. Graduates work in small businesses as full charge bookkeepers or large businesses as members of an accounting staff. They are required to communicate extensively with vendors, clients, and employees and are often key players in business projections, cash forecasting, and budgeting. This program provides students the marketable skills for employability in a variety of organizations including service, retail, non-profit, governmental, and accounting firms. Program graduates use technology to gather, compile and analyze data. They communicate budgetary and accounting information to non-financial colleagues and managers. Students considering this program should be analytical, detail-oriented, and enjoy using current technology.

Associate of Applied Science - Accounting Technology

Missoula College

Catalog Year: 2016-2017

Degree Specific Credits: 63

Required Cumulative GPA: 2.0

Note: See Program Director for scope and sequence advising.
Please refer to online schedule for online course availability.

AAS Accounting Technology

Rule: All courses required.

Note: Pick 1 of the 2 courses: either CAPP 156 MS Excel or CSCI 172 Intro to Computer Modeling.

Show All Course Descriptions Course Credits
Show Description ACTG 101 - Accounting Procedures I
Offered autumn and spring.  Basic double-entry accounting.  Emphasis on analyzing, journalizing, and posting transactions; trial balance, worksheet, financial statements, and adjusting/closing procedures, accounting systems, and cash control.
4 Credits
Show Description ACTG 102 - Accounting Procedures II
Offered autumn and spring.  Prereq., ACTG 101. Expansion of ACTG 101 including receivables, inventories, plant and intangible assets, and expanded liabilities. Includes partnerships, corporations, long-term liabilities, investments in debt and equity securities, and the statement of cash flows.
4 Credits
Show Description ACTG 180 - Payroll Accounting
Offered autumn and spring. Payroll Topics including Federal and Montana state payroll tax law. The course includes study of workers compensation, independent contractor determination and registration, preparation of payroll, payroll tax returns and deposits, and annual information payroll returns. Students will also be exposed to federal law affecting payroll such as Fair Labor Standards Act, ADA, Family Medical Leave Act, Civil Rights Act, etc. and applicable Montana state laws.
3 Credits
Show Description ACTG 202 - Principles of Mang Acct
Offered every term. Prereq., ACTG 201 and M 115, M 121, M 151 or M 162. Continuation of ACTG 201 with a focus on managerial accounting topics.
3 Credits
Show Description ACTG 211 - Income Tax Fundamentals
Offered autumn. Prereq., ACTG 180 with a "C" grade or better. This class is a comprehensive overview of individual income taxation.  It includes an introduction to taxation terminology, taxation principles and an overview of retirement plans/tax ramifications for small businesses/individuals.  Individual taxation is taught through preparation of a series of tax returns. Course emphasis is on individuals and sole proprietorships.  
4 Credits
Show Description ACTG 215 - Fnd of Govt & Not Profit Acct
Offered spring. Prereq., ACTG 101-102 or consent of instr. Principles of accounting for governmental units, health care organizations, colleges and universities, and other nonprofit organizations.
3 Credits
Show Description ACTG 250 - Accounting Capstone
Offered spring. Prereq., ACTG 202, 211, or equivalent. and consent of instr. Capstone class integrates accounting software, income tax preparation, financial statement preparation, ratio analysis, financial report writing: includes presentation and critical thinking skill development as well.
4 Credits
Show Description ACTG 298 - Internship
(R 3) Offered autumn and spring. Prereq., last semester in program, minimum grade of “C” in all ACTG courses, and approval of program director. On-the-job training in positions related to the accounting field. This experience increases students' skills, prepares them for initial employment, and increases occupational awareness and professionalism. Students work a minimum of six hours each week at an approved site and attend scheduled one-hour seminars.
2 Credits
Show Description BFIN 205S - Personal Finance
Offered intermittently. Concepts, strategies and techniques in analyzing financial situations and investment opportunities from the individual's perspective.
3 Credits
Show Description BGEN 105S - Introduction to Business
Offered every term. Nature of business enterprise; role of business in society; problems confronting business management; career opportunities in business. Open to non-business majors and business majors of freshman or sophomore standing only. Business majors are advised to register for the course their freshman year. Credit allowed for only one of BGEN 105S, MIS 100S, IS 100S, BADM 100S and BUS 103S.
3 Credits
Show Description BGEN 160S - Issues in Sustainability
Offered every term. Same as CCN 160S. This literature-intensive course is intended to expose the student to a variety of essays addressing the balance of economic development with the principles of sustainability and social equity. The student is offered an introduction to sustainability concepts, natural systems/cycles and environmental economics. Natural capitalism and triple bottom line maximization is explored, along with the role of corporations and small businesses in sustainable development. A survey of issues surrounding corporate social responsibility and sustainability-driven innovation will be conducted.
3 Credits
Show Description BGEN 235 - Business Law
Offered autumn and spring. This course provides an overview of law as it applies to business transactions. Topics include the nature and source of law; courts and procedure; contracts, sales, and employment; commercial paper; bailment's; property; business organizations; insurance; wills and estate planning; consumer and creditor protection; torts; criminal law; and agency law. Credit not allowed for both BGEN 235 and BADM 257.
3 Credits
Show Description CAPP 120 - Introduction to Computers
Offered autumn and spring. Introduction to computer terminology, hardware, and software, including wire/wireless communications and multimedia devices. Students utilize word processing, spread sheet, database, and presentation applications to create projects common to business and industry in a networked computing environment. Internet research, email usage, and keyboarding proficiency are integrated.
3 Credits
Show Description COMX 111A - Intro to Public Speaking
Offered every term. Preparation, presentation, and criticism of speeches. Emphasis on the development of public speaking techniques through constructive criticism. Credit not allowed for both COMM 111A and COM 160A.
3 Credits
Show Description ECNS 201S - Principles of Microeconomics
Offered every term.  The nature of a market economy, economic decisions of the household and firm, competition and monopoly, value and price determination, distribution of income and applied microeconomic topics.
3 Credits
Show Description M 115 - Probability and Linear Math
Offered every term. Prereq. M 090 with a grade of B- or better, or M 095, or ALEKS placement >= 3, or ACT score of 22, or SAT score of 520. Systems of linear equations and matrix algebra. Introduction to probability with emphasis on models and probabilistic reasoning. Examples of applications of the material in many fields.
3 Credits
Show Description WRIT 101 - College Writing I
UM: Offered every term. Prereq., WRIT 095 or proof of passing score on writing diagnostic examination, referral by WRIT 095 instructor-SAT writing score at or above 440, MUSWA at or above 3.5, SAT/ACT essay score at or above 7, or ACT Combined English/Writing score at or above 18. Expository prose and research paper; emphasis on structure, argument, development of ideas, clarity, style, and diction. Students expected to write without major faults in grammar or usage. Credit not allowed for both WRIT 101 and COM 101. Grading A-F, or NC (no credit). MC: Offered every term. Prereq., WRIT 095 or proof of appropriate SAT/ACT essay, English/Writing, writing section scores, appropriate MUSWA scores, or proof of passing scores on Writing Placement Exam). Expository prose and research paper; emphasis on structure, argument, development of ideas, clarity, style, and diction. Students expected to write without major faults in grammar or usage. Grading A-F, or NC (no credit).
3 Credits
Show Description WRIT 121 - Intro to Technical Writing
Offered every term. Introduction to technical writing situations that integrate text, design, and graphics. Emphasis is on evidence-based, informative writing that uses design and graphics to visually represent logic and organization. Course focuses on writing as a process and includes student self-assessment. Major assignments include a pure technical document, exploration of credibility, and public science writing. Students are expected to write without major faults in grammar or usage and to have basic computer literacy.
3 Credits
Minimum Required Grade: C- 60 Total Credits Required