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Course Descriptions § - Criteria for evaluation in division office. Course Descriptions ACCT 2703 INTERMEDIATE ACCOUNTING II ACCOUNTING Prerequisite: ACCT 2603 3 CREDITS This course is designed for students who are seeking an Associate ACCT 2000 SPECIAL TOPICS in Applied Science in Business-Accounting Option. It generally will not transfer Prerequisite: ACCT 2113 and by evaluation. § to four-year public colleges or universities. Students will demonstrate their VARIABLE 1-3 CREDITS The student will demonstrate specified competencies understanding of generally accepted accounting principles related to liabilities, in subjects not included in other accounting courses, but which are beneficial in stockholders’ equity, correction of errors, cash flow reporting and financial providing a better understanding of the field. A specific topic is announced for statement analysis. each offering. Enrollment may be repeated with a change in subject matter. Note: (This course is generally offered in the spring semester only.) ACCT 2113 ACCOUNTING I/FINANCIAL Prerequisite: (R) (W) MATH 0203 or adequate math placement test score. ADMINISTRATIVE OFFICE 3 CREDITS Students will demonstrate an understanding of basic accounting concepts, theories, and procedures and their effects on the financial reporting and TECHNOLOGY analysis of a business. AOT 1000 SPECIAL TOPICS ACCT 2123 ACCOUNTING II/MANAGERIAL Prerequisite: (R) Prerequisite: ACCT 2113 VARIABLE 1-4 CREDITS This is a study of a variety of topics in which the 3 CREDITS A continuation of ACCT 2113. Students will demonstrate an student will be exposed to such topics as preparing for a career in the secretarial area, understanding of managerial accounting concepts by properly classifying basic assessing the job market, etc. The course may be repeated with a change of topic. cost elements, allocating these costs to the manufacturing processes of a product, performing cost-volume-profit analysis, preparing operating and capital budgets, AOT 1113 COMPUTER KEYBOARDING analyzing the decision-making process, and making business decisions. Prerequisite: (R) (W) 3 CREDITS The student will master the keyboard by touch and begin ACCT 2213 COMPUTERIZED ACCOUNTING development of acceptable speed and accuracy levels on the alphabetic and Prerequisite: ACCT 2113 alphanumeric keyboard and the ten-key number pad. Formatting of basic 3 CREDITS This course is designed for students who are seeking an Associate documents is also included. in Applied Science in Business-Accounting Option. It is also a required or elective Note: This course satisfies the computer proficiency requirement. course in some technical programs at Oklahoma City Community College. It generally will not transfer to four-year public colleges or universities. Students AOT 1123 SHORTHAND I will demonstrate the use of the computer to complete accounting problems relating Prerequisite: (R) to general ledger entries, voucher systems, fixed assets, payroll, partnerships and 3 CREDITS The student will master the correct theory and principles of Gregg corporations, financial statement analysis, and departmentalized accounting. shorthand, read at specified speeds, and write correct shorthand outlines. Note: (This course is generally offered in the fall semester only.) Note: This course satisfies the computer proficiency requirement. AOT 1223 SHORTHAND II ACCT 2303 COST ACCOUNTING Prerequisite: (R), AOT 1123 or by evaluation. § Prerequisite: ACCT 2123 3 CREDITS The student will review the theory of Gregg Shorthand, take dictation for three minutes at specified speeds and will transcribe shorthand notes 3 CREDITS This course is designed for students who are seeking an Associate accurately using the microcomputer. in Applied Science in Business-Accounting Option. It generally will not transfer to four-year public colleges or universities. Students will demonstrate their understanding of concepts of cost accounting by (1) properly classifying basic cost elements, (2) AOT 1713 BEGINNING WORD PROCESSING applying the cost principles and procedures involved in job order and process costing, APPLICATIONS (3) demonstrating the use of a standard cost system to include the computation of Prerequisite: (R) (W) variances, and (4) using cost analysis in management decision making. 3 CREDITS Students will use microcomputer word processing software to Note: (This course is generally offered in the spring semester only.) create, modify, store, retrieve, and print documents. Word processing features include create, edit, print, format, spell-check, thesaurus, file management, find/ ACCT 2403 INCOME TAX ACCOUNTING replace and tables. This course is an introduction and overview with the emphasis Prerequisite: ACCT 2113 being on learning and applying the mechanics of the software. 3 CREDITS This course is designed for students seeking an Associate in Applied Note: This course satisfies the computer proficiency requirement. Science in Business-Accounting Option. It generally will not transfer to four-year public colleges or universities. Students will demonstrate their understanding AOT 1813 LEGAL OFFICE PROCEDURES of concepts of federal income taxation of individuals by (1) determining gross Prerequisite: None income, (2) identifying and computing allowable deductions for and from adjusted 3 CREDITS This is an introductory course which provides the student with an gross income, (3) computing the tax liability, and (4) performing tax research overview of the legal secretarial profession and the various aspects of the law using a comprehensive tax library. office. Emphasis is placed on developing the skills and aptitudes for a professional Note: (This course is generally offered in the fall semester only.) legal secretary, court structure, ethics, writing and research. Note: (This course is generally offered fall only.) ACCT 2603 INTERMEDIATE ACCOUNTING I Prerequisite: ACCT 2123 AOT 2000 SPECIAL TOPICS 3 CREDITS This course is designed for students who are seeking an Associate Prerequisite: (R) in Applied Science in Business-Accounting Option. It generally will not transfer VARIABLE 1-4 CREDITS The student will demonstrate competencies in to four-year public colleges or universities. Students will demonstrate their selected topics in the secretarial field. Each course will focus on a specific area understanding of concepts of advanced principles of accounting relating to the related to special equipment, procedures, and functions. May be repeated with a accounting process, assets, and the time value of money. change of topic. Note: (This course is generally offered in the fall semester only.) 177 § - Criteria for evaluation in division office. AOT 2013 LEGAL BILLING AOT 2453 OFFICE INFORMATION PROCESSING Prerequisite: (R) (W) or by evaluation. § Prerequisite: Corequisite: (R) (W), AOT 2313 or by evaluation. § 3 CREDITS Students will use the microcomputer to produce billing documents 3 CREDITS Students will use the microcomputer to produce mailable with emphasis on legal vocabulary, proofreading, editing, transcription, and documents with emphasis on business vocabulary, proofreading, editing, decision making skills. Appropriate industry standard software programs will be transcription, and decision making skills. Managerial dictation techniques will be used. Lecture/Lab. introduced. Lecture/Lab. Note: (This course is generally offered fall only.) Note: This course satisfies the computer proficiency requirement. Note: This course satisfies the computer proficiency requirement. AOT 2463 APPLIED GRAPHICS WITH DESKTOP AOT 2039 MEDICAL CODING PUBLISHING Prerequisite: (R) (W), BIO 1314, Minimum “C” grade in course Prerequisite: (R) (W), AOT 2313 or by evaluation. § 9 CREDIT HOURS The student will be able to correctly enter international 3 CREDITS This course is an introduction to the use of computer-generated classification of diseases (ICD) codes on a claim form, identify current procedural pictures, charts, and graphs. Students will complete a variety of documents such as terminology (CPT), and explain their application to a medical office. The student flyers, brochures, newsletters, and business cards using industry standard desktop will also identify various insurance plans, learn the rules and regulations of publishing software, graphics, and effective design conventions. This course will Medicare filing, translate written documentation into a numerical language, and assist students in producing documents that communicate effectively through good describe legal issues concerning medical records. design and application of basic concepts of desktop publishing. Note: (This course is generally offered spring only.) AOT 2143 ADMINISTRATIVE OFFICE SYSTEMS Note: This course satisfies the computer proficiency requirement. Prerequisite: (R) (W) 3 CREDITS This course is designed to emphasize the management procedures AOT 2473 OFFICE/ACCOUNTING SPREADSHEET of various office environments. Topics include ethics, employer-employee APPLICATIONS relations, layout and space design, work simplification, cost control, human Prerequisite: (R) (W) relations, office personnel policies and business information systems. Note: (This course is generally offered spring only.) 3 CREDITS This course is designed for Administrative Office Technology and Accounting majors. The student will develop ten-key by touch skills. Students will AOT 2253 MEDICAL OFFICE PROCEDURES format spreadsheets using effective design principles, enter common spreadsheet formulas and functions, sort data, and use graphic/chart features to solve
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