Accounting

Accounting

Degree(s) Available:

Certificate(s):

The accounting associate of applied science degree is designed to prepare students for occupations in the accounting profession. Job responsibilities depend on the area of specialization: public accounting; managerial accounting; or governmental accounting. Accountants help individuals and businesses manage their money by setting up and maintaining accounting systems, preparing budgets, studying company operations, performing audits, and preparing government forms. They help management plan and control company activities.

Accounting graduates have a wide variety of job opportunities available to them in industry, in governmental agencies, or in the public accounting sector. Beginning accountants usually start as ledger accountants, internal auditors, or as trainees for technical accounting positions.

The associate of applied science degree is awarded for successful completion of at least 61 credit hours as outlined. Students desiring a less comprehensive program should consider one of the Accounting Certificate programs also listed below.

Qualifying Educational Credit for CPA Examination: The Texas State Board of Public Accountancy (TSBPA) awarded North Harris Montgomery Community College District (NHMCCD) the designation to offer “Qualifying Educational Credit for the CPA Examination.” Ten of the NHMCCD accounting courses meet the TSBPA’S definition of upper-division accounting courses required to take the CPA exam. This designation allows individuals who have already earned a baccalaureate or higher degree from a recognized educational institution to gain the thirty (30) advanced accounting hours required to qualify for the CPA exam. The individual must earn the "certificate in accounting" designation and take no less than 24 semester hours of accounting from North Harris Montgomery Community College District toward meeting the 30 semester hours. Contact the accounting department of any NHMCCD college for specific information, advising, and recommended sequencing of courses.

The general education core courses and several individual accounting courses will transfer to a variety of universities. Contact the counselor or adviser at any college for specific information and to obtain the recommended sequencing of courses.

ACCOUNTING
Associate of applied science degree
(degree offered at Cy-Fair College, Montgomery College, North Harris College and Tomball College)
FIRST YEAR
First Semester
Course Number Title Credit
ACCT 2401 Principles of Accounting I 4
ACNT 1331 Federal Income Tax: Individual 3
HRPO 1311 Human Relations OR 3
PSYC 2301 General Psychology  
ITSC 1401 Introduction to Computers 4
KINE   Physical Activity 1
SEMESTER TOTAL 15
Second Semester
Course Number Title Credit
ACCT 2402 Principles of Accounting II 4
ACNT 1347 Federal Income Tax for Partnerships & Corp. 3
BMGT 1303 Principles of Management 3
BUSI 2301 Business Law I 3
ENGL 1301 Composition & Rhetoric I 3
SEMESTER TOTAL 16
SECOND YEAR
First Semester
Course Number Title Credit
ACNT 2303 Intermediate Accounting I 3
ACNT 2309 Cost Accounting 3
ECON 2302 Microeconomics OR 3
  2301 Macroeconomics  
MATH 1314 College Algebra 3
SPCH 1315 Public Speaking OR 3
  1321 Business Speech  
SEMESTER TOTAL 15
Second Semester
Course Number Title Credit
ACNT 2304 Intermediate Accounting II 3
ACNT2 2331 Internal Control & Auditing 3
Elective3   Humanities/Fine Arts 3
Elective1   Department Approved 1-4
Elective   Outside Area of Specialization 3
SEMESTER TOTAL 13-16
TOTAL Credit Hours for Accounting AAS Degree 59-62
1 Electives to be selected from ACNT 1393, 2330, 2332, 2333, 2380, 2381; HRPO 2301; BMGT 1331; BUSI 1307, 2304; ITSW 1404, 1407. Other electives may be chosen with Accounting department approval.
2 Capstone course
3 Select course to meet multicultural requirement

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ACCOUNTING CERTIFICATE
(certificate offered at Cy-Fair College, Montgomery College, North Harris College and Tomball College)
FIRST YEAR
First Semester
Course Number Title Credit
ACCT 2401 Principles of Accounting I 4
ACNT 1331 Federal Income Tax: Individual 3
ITSC 1401 Introduction to Computers 4
SEMESTER TOTAL 11
Second Semester
Course Number Title Credit
ACCT 2402 Principles of Accounting II 4
ACNT 2303 Intermediate Accounting I 3
Elective1   Department Approved 3-4
SEMESTER TOTAL 10-11
Third Semester
Course Number Title Credit
ACNT 2304 Intermediate Accounting II 3
ACNT 2309 Cost Accounting 3
ACNT2 2331 Internal Control and Auditing 3
SEMESTER TOTAL 9
TOTAL Credit Hours for
Accounting Certificate
30-31
1 Electives to be selected from ACNT 1347, 1393, 2330, 2332, 2333, 2380, 2381; BUSI 1301, 2301, 2304; ITSW 1404, 1407. Other electives may be chosen with Accounting department approval.
2 Capstone course

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Professional Bookkeeper Certificate
(offered at Cy-Fair College, Kingwood College, North Harris College, Montgomery College and Tomball College)
FIRST YEAR
First Semester
Course Number Title Credit
ITSC 1401 Introduction to Computers 4
ACNT 1303 Introduction to Accounting I 3
BUSI 1301 Business Principles 3
SEMESTER TOTAL 10
Second Semester
Course Number Title Credit
ACCT 2401 Principles of Accounting I 4
ACNT 1311 Intro. to Computerized Accounting 3
ITSW 1404 Introduction to Spreadsheets 4
SEMESTER TOTAL 11
Third Semester
Course Number Title Credit
ACNT1 1382 Cooperative Education - Accounting Technician 3
SEMESTER TOTAL 3
TOTAL Credit Hours for
Professional Bookkeeper Certificate
24
1 Capstone Course

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North Harris College - A North Harris Montgomery Community College
2700 W.W. Thorne Drive
Houston TX 77073-3499
Phone 281.618.5400