Miami Dade College

Virtual College

Accounting Technology

Overview

The Associate in Science is designed to prepare students for immediate employment in Occupational or Allied Health programs. Credits earned for many courses in these programs are acceptable to upper division colleges should the student decide to pursue a four-year degree.

The Accounting Technology program is designed mainly for students who intend to seek immediate employment in the field of accounting and for those presently employed in business but seeking advancement. Completion of this program prepares the student for employment as a paraprofessional in the accounting field. Instruction emphasizes accounting competencies required at the entry-level while also providing the student with a broad business overview and the required general education courses. The Associate in Arts degree is also available to the student planning to transfer to a senior institution after graduation from Miami Dade College.

The Accounting degree online program provides a solid foundation in accounting principles and practices to prepare you for entry-level positions in nearly every industry.

An associate degree can make a big difference in your life. The U.S. Department of Labor reports that individuals with associate degrees earn 21 percent more than those with only a high school education.

Please note that some of the courses in this program have a Gordon Rule writing requirement.

General Education Requirements

  1. Communications (3.00 credits)

    This is the first required general core course in college-level writing. The student will learn to compose essays and other works using various methods of development. Prerequisites: The grade of 'S' in ENC0025 and/or REA0017 or appropriate placement test score. (3 hr. lecture)
  2. Oral Communications (3.00 Credits)

    This course provides students with the oral communications skills necessary for success in personal, professional and educational settings. Students will learn through the study and experiential practice of interpersonal communication, presentational speaking and group dynamics of communication and be able to use them effectively. (3 hr. lecture)
  3. Humanities (3.00 credits)

    This is a foundation course in philosophy. Students will learn critical thinking skills and will study major theories of ethics. Students will use methods of effective reasoning to reflect critically upon their values, ethical standards, and the ethical permissibility of topics such as euthanasia, animal rights, and environmental ethics. Prerequisite. ENC1101 (3 hr. lecture)
  4. Behavioral/Social Science (3.00 Credits)

    This is an applied psychology course which emphasizes understanding of the principles of effective human behavior and applying these to the areas of personal awareness, interpersonal relations, communication, and work/career development. Students will learn strategies to apply these principles in both their personal and professional lives. (3 hr. lecture)
  5. Math/Science (3.00 Credits)

    The application of basic statistical methods to business problems. Emphasis is on learning to select the appropriate statistical method of solving a given business problem, applying the chosen method, and interpreting the solution. Prerequisite: Acceptable score on the Algebra Placement test or equivalent; Corequisite: QMB2100L. (3 hr. lecture)
  6. Computer Competency

    Test type(s) needed:

    This is an introductory level course that satisfies the College's computer competency requirement. Students will learn essential computer concepts and skills as well as knowledge of how to use, current software applications. Topics include word processing, spreadsheets, database, presentation software, email, Internet, and legal and ethical issuesconcerning the use of computers and the Internet. (3 hr. lecture; 2 hr. lab)
  7. Major Course Requirements (25.00 Credits)

    Must take 3.0 credits from the following group:

    Law in relation to the proper conduct of business, including a consideration of the nature and source of law, courts and courtroom procedure, contracts, sales of goods, negotiable instruments and secured transactions. (3 hr. lecture)
    And

    Must take 22.0 credits from the following group:

    Managerial Accounting focuses on the accounting information needs of the various levels of internal management within an organization. Internal responsibility is directed at three major areas of management responsibility: cost determination, planning and control, and long-term decision-making. Prerequisite: ACG2011 and ACG2001 or ACG2021; Corequisite: AC 2071L. (3 hr. lecture)

    Students will learn to interpret and solve problems related to the managerial accounting field. Additional support will be provided to students in order to achieve the objectives of ACG2071. Prerequisites: ACG2021, ACG2021L; corequisite: ACG2071. (2 hr. lab)

    Accounting application of electronic data processing including the preparation interpretation and use of computer information in financial decision making. Pre-/Co-requisite: ACG2001 or ACG2021. (1-3 hr. lecture)

    An overview of the basic economic concepts and institutions. Students will learn the modern national income formation theory, economic fluctuations, money, banking, monetary and fiscal policy, economic stabilization theory and policy, the public sector, theory of economic growth and development comparative economic systems. (3 hr. lecture)

    The creation, allocation, and utilization of money, and the effect of monetary policy upon individuals, business, national and international economics. This course provides a basis for further study of monetary theory, banking, finance and securities. (3 hr. lecture)

    The student will learn the major disciplines of business including general business, business ethnics, forms of business ownership, economics, management and leadership, human relations marketing, information systems, accounting, financial management, money and banking, and business law. (3 hr. lecture)

    Covers the procedures for writing effective business letters and memorandums, a review of grammar, and the proper format of today's business correspondence. Students learn how to prepare inquiry letters, direct and indirect response letters, application letters and resumes, and short reports. Prerequisite: OST1330. (3 hr. lecture)

    Federal income tax fundamentals with emphasis on individual returns. Topics considered include gross income, capital gains and losses, deductions andexemptions, and tax credits. (3 hr. lecture)
  8. Major Course Requirements (4.00 Credits)

    Must take 4.0 credits from the following group:

    Accounting for owners equity with emphasis on corporate financial statements. Other topics include plant assets, intangible assets, current and long-term liabilities. ACG2001 and 2011 can be substituted for ACG 2021. Prerequisite: ACG2001; Corequisite: ACG2011L. (3 hr. lecture)

    Provides the accounting student with support to achieve the objectives of ACG2011. Corequisite: ACG2011. (2 hr. lab)
    Or

    Must take 4.0 credits from the following group:

    An introduction to financial accounting concepts and analysis with emphasis on corporate financial statements and determination of income. Corequisite: ACG2021L. (3 hr. lecture)

    Students will learn to interpret and solve problems related to the financial field. Additional support will be provided to the students in order to achieve the objectives of ACG2021. Corequisite: ACG2021. May be repeated for credit. (2 hr. lab)
  9. Major Course Elective (20.00 Credits)

    Designed primarily for the transferring accounting major, the course covers current topics in both financial and managerial accounting. It exposes the student to a computerized accounting system. It also familiarizes the student with current accounting literature and includes a review of the preparation and analysis of financial statements. Prerequisites: ACG2071. (3 hr. lecture)

    This is an introductory level course that satisfies the College's computer competency requirement. Students will learn essential computer concepts and skills as well as knowledge of how to use, current software applications. Topics include word processing, spreadsheets, database, presentation software, email, Internet, and legal and ethical issues concerning the use of computers and the Internet. (3 hr. lecture; 2 hr. lab)

    The student will learn the theory of markets, price mechanism, production, distribution and resource allocation; application of marginal analysis and equilibrium theory to the price and output decisions of the individual firm in pure competition, monopolistic competition, oligopoly and monopoly; agriculture; labor, rent interest and profits theory; international trade; and the economics of change. (3 hr. lecture)

    The student will learn to analyze the major functions of management. Emphasis is placed on learning how to manage organizations for excellence in both performance and employee satisfaction. Major topics include but are not limited to business ethics and social responsibility, strategic and operational planning, decision making, organization structure and behavior, managing groups and teams, communication and information technology. (3 hr. lecture)

    The marketing management concept of the distribution of goods and services with consideration of market research and analysis, buying and selling, product design, pricing, promotion, transportation, competition, and the responsibilities of the marketing manager. (3 hr. lecture)

    Reviews the basic arithmetic processes and covers mathematics and computations used in business including cash and trade discounts, commissions, markup, markdown, depreciation, simple and compound interest and bank discounts, payroll records, taxes, insurance, inventory, analysis of financial statements, statistics (mean, median, and mode), charts and graphs, and consumer applications. (3 hr. lecture)

    Students will learn to interpret and solve problems related to the business field. Additional support will be provided to students in order to achieve the objectives of QMB2100. Corequisite: QMB2100. (2 hr. lab)

Not all courses are offered every term. Please refer to our online schedule of courses each term for listed offerings.