Program Requirements

First Semester

Course #Course TitleCreditsPrerequisites/Comments

101-100Orientation to Accounting1Students develop skills to enhance their success in college and their accounting careers. These skills include self-assessment, time management, electronic file management, study skills, learning styles, active reading, communication skills, PowerPoint skills and career development. Students research the accounting field through research on the Internet, current periodicals and career information surveys. Also, students develop an accounting academic plan and explore the resources available for accounting students at CVTC.

101-111Accounting I4This course prepares the learner to understand and apply Generally Accepted Accounting Principles to analyze, record, summarize, and interpret accounting information. The course focuses on completing the accounting cycle, including business transactions and preparing financial statements for service and merchandising businesses.

101-121Payroll Accounting3The learner will make the necessary payroll calculations and record keeping, including social security taxes, income tax withholdings, and other deductions. They will also maintain employee earnings records, record journal entries and generate payroll reports. A comprehensive payroll project is required.

101-149Intro to QuickBooks2This is a computerized accounting course where the student is expected to have a basic understanding of the accounting fundamentals to be applied to the QuickBooks bookkeeping system. The learner will post transactions within the system including receipting for cash sales and sales on account as well as purchasing on account and with cash. The learner will also perform the bank reconciliations and financial statement preparation with the QuickBooks system.

809-198Intro to Psychology3This introductory course in psychology is a survey of the multiple aspects of human behavior. It involves a survey of the theoretical foundations of human functioning in such areas as learning, motivation, emotions, personality, deviance and pathology, physiological factors, and social influences. Additional topics include research methods, biological and environmental impacts, development, sensation and perception, consciousness, intelligence and stress. This course directs the student to an insightful understanding of the complexities of human relationships in personal, social, and vocational settings.

801-136English Composition 13This course is designed for learners to develop knowledge and skills in all aspects of the writing process. Planning, organizing, writing, editing, and revising are applied through a variety of activities. Students will analyze audience and purpose, use elements of research and format documents using standard guidelines. Individuals will develop critical reading skills through analysis of various written documents.

801-219English Composition 13English Composition 1 develops critical thinking, reading, writing, listening, and speaking for both exposition and argumentation. The course emphasizes college-level writing skills supported by reasoning, organization, and language conventions for research, presentations, and other discourse.

804-134Mathematical Reasoning3All college students, regardless of their college major, need to be able to make reasonable decisions about fiscal, environmental, and health issues that require quantitative reasoning skills. An activity based approach is used to explore numerical relationships, graphs, proportional relationships, algebraic reasoning, and problem solving using linear, exponential and other mathematical models. Students will develop conceptual and procedural tools that support the use of key mathematical concepts in a variety of contexts. This course may be used as the first of a two part sequence that ends with Quantitative Reasoning as the capstone general education math requirement.

804-189Introductory Statistics3Students taking this course will learn to display data with graphs, describe distributions with numbers, perform correlation and regression analyses, and design experiments. They will use probability and distributions to make predictions, estimate parameters, and test hypotheses. They will learn to draw inferences about relationships including ANOVA.

TOTAL CREDITS:19 

Second Semester

Course #Course TitleCreditsPrerequisites/Comments

101-106Accounting Spreadsheets2101-111 or concurrentThis course introduces students to intermediate Excel concepts with accounting applications. Students will utilize a variety of financial analysis, and database functions as they create, format, and modify worksheets in Excel.

101-113Accounting II4101-111 and 101-149 or concurrentThis course presents basic concepts for partnerships and corporations. It introduces current liabilities, bonds, cash flow statement preparation, financial statement analysis, cost-volume profit, and budgeting. The course includes a practice set in which the student records transactions, records adjusting entries, and prepares financial statements for a corporation.

101-121Payroll Accounting3The learner will make the necessary payroll calculations and record keeping, including social security taxes, income tax withholdings, and other deductions. They will also maintain employee earnings records, record journal entries and generate payroll reports. A comprehensive payroll project is required.

102-160Business Law3Business Law is designed to help the student develop an understanding of the law and the relationship of the legal system to the business world. After consideration of the legal system, the course reviews contracts, sales and lease contracts, warranties, product liability, consumer law, bailments, creditors' rights, and bankruptcy.

801-196Oral/Interpersonal Comm3Focuses on developing effective listening techniques and verbal and nonverbal communication skills through oral presentation, group activity, and other projects. The study of self, conflict, and cultural contexts will be explored, as well as their impact on communication.

804-134Mathematical Reasoning3All college students, regardless of their college major, need to be able to make reasonable decisions about fiscal, environmental, and health issues that require quantitative reasoning skills. An activity based approach is used to explore numerical relationships, graphs, proportional relationships, algebraic reasoning, and problem solving using linear, exponential and other mathematical models. Students will develop conceptual and procedural tools that support the use of key mathematical concepts in a variety of contexts. This course may be used as the first of a two part sequence that ends with Quantitative Reasoning as the capstone general education math requirement.

804-189Introductory Statistics3Students taking this course will learn to display data with graphs, describe distributions with numbers, perform correlation and regression analyses, and design experiments. They will use probability and distributions to make predictions, estimate parameters, and test hypotheses. They will learn to draw inferences about relationships including ANOVA.

TOTAL CREDITS:18 

Third Semester

Course #Course TitleCreditsPrerequisites/Comments

101-116Intermediate Accounting4101-113This course requires the learner to apply accounting information to make business decisions. The course builds upon previously learned accounting principles and stresses a more complex application of these principles.

101-123Income Tax I4101-111 | or instructor approvalThis course introduces the learner to federal and Wisconsin income tax laws with an emphasis on preparation of individual and small business income tax returns. Students learn to apply federal and Wisconsin tax laws relating to gross income, exemptions, filing status, deductions, retirement plans, gains and losses, depreciation, business income and deductions, credits, special taxes, and payments.

101-125Cost Accounting3101-113The study of cost accounting provides a practical approach to job order and process cost accounting systems. The course blends theory with practical application of problems and case studies. Topics include budgeting, standard cost variances, direct costing, and break-even analysis.

801-198Speech3Explores the fundamentals of effective oral presentation to small and large groups. Topic selection, audience analysis, methods of organization, research, structuring evidence and support, delivery techniques, and other essential elements of speaking successfully, including the listening process, form the basis of the course.

801-223English Composition 23(801-136 or 801-195 or 801-219)English Composition 2 advances composition skills, emphasizing well-reasoned argumentative writing. This course cultivates critical thinking and college-level discourse. Students conduct research using library and web-based sources, observations, and interviews, using a formal documentation style. Students will read and analyze professional non-fiction texts to understand how writers develop and present ideas through writing.

TOTAL CREDITS:14 

Fourth Semester

Course #Course TitleCreditsPrerequisites/Comments

101-104Database for Accounting2101-106This course introduces intermediate Microsoft Access concepts with accounting applications. Students will create forms, sub forms, and reports for accounting applications. Students will also learn to use the switchboard manager, create macros, create charts, and administer a database system. In addition, students will also be introduced to PDF applications used for reporting accounting information.

101-118Managerial Accounting3101-125This course prepares learners to analyze managerial accounting principles in making effective business decisions. Learners will develop proficiency in cost system designs, cost management, budgeting, activity-based costing, and cash management. Through hands-on activities and assessments, learners will demonstrate their knowledge and skills in utilizing accounting information to enhance organizational performance.

101-131Accounting Systems3101-116Student will examine the systems development life cycle including systems principles and internal controls. They will then apply these principles and controls to various systems analysis, designs, and implementation projects.

101-163Accounting Capstone3101-116 and 101-121 and 101-123 and 101-125This project-based course is a culmination of the knowledge and skills from financial accounting, cost accounting, payroll accounting, information systems, accounting spreadsheets, and income tax. The course project entails a service-based business including the sales of goods and services. The project will include creating a business, developing the computerized accounting information system, performing the daily accounting transactions, updating the inventory records, performing financial reporting and analysis, preparing payroll and completing payroll forms, and preparing tax documents.

101-126Income Tax Preparation2Spring only | 101-123This course provides students with a practical application of individual income tax laws. Students will exhibit professionalism, interview taxpayers, use tax resources, and prepare individual income tax returns using software and electronic filing. Students practice these skills while participating in the Internal Revenue Service sponsored Voluntary Income Tax Assistance program.

101-133Acct Govt & Nonprofit Entities2Fall only | 101-113This course introduces the learner to fund based accounting concepts used by governmental units, non-profit organizations, and healthcare entities in accordance with GASB. We will explore the governmental fund accounting cycle starting with budgetary requirements, recording journal entries, and concluding with reporting for the various fund types. Accounting and reporting activities for non-profit organizations, including healthcare entities, will be explored.

101-160Accounting Internship2128 hours | 101-116Culminates the accounting program with 128 hours of accounting experience. Individuals participating in a work experience will have the opportunity to practice acquired skills and knowledge from the Accounting program coursework. This course is designed to help the student, instructor, and site supervisor to focus on major outcomes of the training and general readiness for employment in the accounting field.

809-195Economics3Designed to give an overview of how a market-oriented economic system operates, and it surveys the factors which influence national economic policy. Basic concepts and analyses are illustrated by reference to a variety of contemporary problems and public policy issues. Concepts include scarcity, resources, alternative economic systems, growth, supply and demand, monetary and fiscal policy, inflation, unemployment and global economic issues.

809-291Principles of Microeconomics3Introduces, describes, and analyzes how markets work and emphasizing what they do well and why they sometimes fail. Students will analyze how individuals, businesses, and governments choose to use scarce resources. Current issues will be discussed using economic concepts such as income distribution, market structure, and efficiency. Business decisions will be examined with regard to cost analysis and output determinations. Topics such as the environment, regulation vs. deregulation, international markets and trade, technology, and economic development will be discussed.

TOTAL CREDITS:16