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Accounting and Business Technology

The Accounting and Business Technology program area prepares students to enter the business world – as bookkeepers, as accountants, or as entrepreneurs. Graduates of the Accounting track learn skills readying them to be accounting technicians with private, government, or not for profit agencies. Graduates of the Business track gain knowledge as associates in business or entrepreneurs of their own ventures. Students choosing either option may transfer their A.A.S. degree toward earning a Bachelor of Applied Science in business through other Montana higher education institutions.

Requirements for all Accounting and Business certificates and degrees: Students must fufill their math requirements in at least M108T Business Math or M121 College Algebra and their English requirements in at least WRIT121T Introduction to Technical Writing or WRIT101 College Writing I. Students who do not place into these classes will be required to take additional English and mathematics courses at the beginning of their program.

Computer Competence: Students must have a computer competency equal to CAPP131 (basic Windows, Internet, Word and Excel) to be determined through placement testing at enrollment. Students who do not meet these requirements will be required to take CAPP131 at the beginning of their program, and the credits may be used to meet the elective requirements in later semesters.

Faculty Advisors: George Sonnenberg and Barbara Yahvah


BOOKKEEPING

The Accounting track emphasizes accounting procedures with other business, communication, and computer courses to complement the needs of today’s employers. Students successfully completing the Certificate of Applied Science – Bookkeeping program will be able to maintain accounting records in journals, ledgers, and other accounting forms, both manual and computerized. In addition to those skills, students completing the Associate of Applied Science – Accounting Technology program will have a general knowledge of financial statement presentation, non-profit accounting, managerial accounting, payroll procedures, and income tax preparation. The Associate of Applied Science – Accounting Technology further emphasizes critical thinking, problem-solving, and communication skills for students with instruction in business law, economics, ethics, finance, and a capstone experience.

Length of Program: 2 Semesters
Type of Program: Certificate of Applied Science
Semester of Entry: Fall and Spring

First Semester

Course Number Course Title Credits
ACTG101 Accounting Procedures I 4
BUS105 Introduction to Business 3
Math Requirement
3
M108T Business Math (3) or
M121College Algebra (3) (transferable)
English Requirement 3
WRIT121T Introduction to Technical Writing (3) or
WRIT101   College Writing (3) (transferable)
TASK113 Keyboarding and Document Processing or 3
CAPP154  MS Word (3)
Total Credits 16

Second Semester

ACTG102 Accounting Procedures II 4
ACTG205 Computerized Accounting 3
HR110T Career Development and Human Relations or 3
SOCI101 Introduction to Sociology (3) (transferable) or
PSYX100 Introduction to Psychology (3) (transferable)
BUS205 Business Ethics 3
CAPP156 MS Excel 3
Elective Credits
2
Total Credits 18 (34)

Consumer Information for Bookkeeping

Accounting

The Accounting track emphasizes accounting procedures with other business, communication, and computer courses to complement the needs of today’s employers. Students successfully completing the Certificate of Applied Science – Bookkeeping program will be able to maintain accounting records in journals, ledgers, and other accounting forms, both manual and computerized. In addition to those skills, students completing the Associate of Applied Science – Accounting Technology program will have a general knowledge of financial statement presentation, non-profit accounting, managerial accounting, payroll procedures, and income tax preparation. The Associate of Applied Science – Accounting Technology further emphasizes critical thinking, problem-solving, and communication skills for students with instruction in business law, economics, ethics, finance, and a capstone experience.

Length of Program: 4 Semesters
Type of Program: Associate of Applied Science
Semester of Entry: Fall and Spring. The suggested sequence in this catalog is for students entering in the fall semester.
Please see your advisor for a suggested spring entry sequence.


First Semester

Course Number Course Title Credits
ACTG101 Accounting Procedures I 4
BUS105 Introduction to Business 3
Math Requirement 3
M108T Business Math (3) or
M121College Algebra (3) (transferable)
English Requirement 3
WRIT121T Introduction to Technical Writing (3) or
WRIT101 College Writing (3) (transferable)
TASK113 Keyboarding and Document Processing or 3
CAPP154 MS Word (3)
Total Credits 16

Second Semester

ACTG102 Accounting Procedures II 4
ACTG205 Computerized Accounting 3
HR110T Career Development and Human Relations or 3
SOCI101 Introduction to Sociology (3) (transferable) or
PSYX100 Introduction to Psychology (3) (transferable)
BUS205 Business Ethics 3
CAPP156 MS Excel 3
Elective Credits
2
Total Credits 18 (34)

Third Semester

ACTG211 Income Tax Fundamentals 3
ACTG180 Payroll Accounting 3
ACTG201 Principles of Financial Accounting 3
ECNS203 Principles of Micro and Macro Economics or 3
ECNS201 Microeconomics (3) (transferable) or
ECNS202 Macroeconomics (3) (transferable)
Communications Electives 3
COMM131 Introduction to Public Speaking (3) (transferable) or
COMM201 Introduction to Public Relations (3) (transferable) 
CAPP266 Advanced MS Excel Applications 3
Total Credits 18

Fourth Semester

ACTG202 Principles of Managerial Accounting 3
ACTG298 Internship or 2
ACTG292 Independent Study (1-3) or
ACTG230 Intro to Statewide Accounting, Budgeting, and Human Resource System (SABHRS)
ACTG215 Foundations of Governmental and Not for Profit Accounting 3
ACTG265 Accounting Portfolio 2
BUS246 Business Law I or 3
BUS247 Business Law II (3)
Elective Credits
3
Total Credits 16 (68)


Small Business Entrepreneurship

The Business track emphasizes general business courses to provide students with a broad background for the business environment. The Small Business Entrepreneurship Certificate of Applied Science features courses in entrepreneurship, accounting, computer applications, and general education. The Associate of Applied Science – Small Business Management Technology degree further offers management, marketing, ethics, and finance courses. The two options will provide educational opportunities for students to develop the necessary skills to manage their own businesses.

Length of Program: 2 Semesters
Type of Program: Certificate of Applied Science
Semester of Entry: Fall and Spring

First Semester

Course Number Course Title Credits
ACTG101 Accounting Procedures I 4
BUS105 Introduction to Business 3
Math Requirement
3
M108T Business Math (3) or
M121College Algebra (3) (transferable)
English Requirement 3
WRIT121T Introduction to Technical Writing (3) or
WRIT101   College Writing (3) (transferable)
TASK113 Keyboarding and Document Processing or 3
CAPP154  MS Word (3)
Total Credits 16

Second Semester

ACTG205
Computerized Accounting 3
BUS200 Small Business Entrepreneurship 3
HR110T Career Development and Human Relations or 3
SOCI101 Introduction to Sociology (3) (transferable) or
PSYX100 Introduction to Psychology (3) (transferable)
BUS205 Business Ethics 3
CAPP156 MS Excel 3
Elective Credits
3
Total Credits 18 (34)

Consumer Information for Small Business Entrepreneurship


Small Business Management

The Business track emphasizes general business courses to provide students with a broad background for the business environment. The Small Business Entrepreneurship Certificate of Applied Science features courses in entrepreneurship, accounting, computer applications, and general education. The Associate of Applied Science – Small Business Management Technology degree further offers management, marketing, ethics, and finance courses. The two options will provide educational opportunities for students to develop the necessary skills to manage their own businesses.

Length of Program: 4 Semesters
Type of Program: Associate of Applied Science
Semester of Entry: Fall and Spring. The suggested sequence in this catalog is for students entering in the fall semester.
Please see your advisor for a suggested spring entry sequence.


First Semester

Course Number Course Title Credits
ACTG101 Accounting Procedures I 4
BUS105 Introduction to Business 3
Math Requirement 3
M108T Business Math (3) or
M121College Algebra (3) (transferable)
English Requirement 3
WRIT121T Introduction to Technical Writing (3) or
WRIT101 College Writing (3) (transferable)
TASK113 Keyboarding and Document Processing or 3
CAPP154 MS Word (3)
Total Credits 16

Second Semester

ACTG205 Computerized Accounting 3
BUS200 Small Business Entrepreneurship 3
HR110T Career Development and Human Relations or 3
SOCI101 Introduction to Sociology (3) (transferable) or
PSYX100 Introduction to Psychology (3) (transferable)
BUS205 Business Ethics 3
CAPP156 MS Excel 3
Elective Credits
3
Total Credits 18 (34)

Third Semester

ACTG180 Payroll Accounting 3
BUS210 Marketing 3
ECNS203 Principles of Micro and Macro Economics or 3
ECNS201 Microeconomics (3) (transferable) or
ECNS202 Macroeconomics (3) (transferable)
BUS261 Human Resource Management or 3
BUS263 Legal Issues in Human Resources (3) or
BUS298 Internship (1-3) or
BUS292 Independent Study (1-3)
BFIN265 Introduction to Business Finance 3
Communications Electives 3
COMM131 Introduction to Public Speaking (3) (transferable) or
COMM201 Introduction to Public Relations (3) (transferable) 
Total Credits 18

Fourth Semester

BUS246 Business Law I  or 3

BUS247 Business Law II (3)
BUS260 Management 3
BUS231 Foundations of Public Administration 3
BUS270 Business Plan 2
CAPP153 MS PowerPoint 2
Elective Credits
3
Total Credits 16 (68)


Evening – After Hours Degree Program Small Business Management

The Evening – After Hours Degree Program Small Business Management option emphasizes general business courses to provide students with a broad background for the business environment while completing courses at the student’s own pace. The Associate of Applied Science – Small Business Management Technology degree further offers management, marketing, ethics, and finance courses. The option will provide educational opportunities for students to develop the necessary skills to manage their own businesses. Evening - After Hours Degree program courses are offered beginning at 4:00 p.m., weekends beginning at 9:00 a.m. or online. Students build their futures at UM-Helena through individualized instruction developing practical problem-solving skills, strengthening their positions in the job market and for educational advancement toward earning a bachelor degree.

Length of Program: 4 Semesters
Type of Program: Associate of Applied Science
Semester of Entry: Fall and Spring. The suggested sequence in this catalog is for students entering in the fall semester.
Please see your advisor for a suggested spring entry sequence.


First Semester

Course Number Course Title Credits Availability
ACTG101 Accounting Procedures I 4 Fall, Spring
BUS105 Introduction to Business 3 Fall, Spring, Online
Math Requirement 3
M108T Business Math (3) or Online
M121College Algebra (3) (transferable) Fall
English Requirement 3
WRIT121T Introduction to Technical Writing (3) or Online
WRIT101 College Writing (3) (transferable) Fall, Spring, Online
TASK113 Keyboarding and Document Processing or 3 Fall, Spring, Online
CAPP154 MS Word (3) Fall, Spring, Online
Total Credits 16

Second Semester

ACTG205 Computerized Accounting 3 Even Fall
BUS200 Small Business Entrepreneurship 3 Online
HR110T Career Development and Human Relations or 3 Online
SOCI101 Introduction to Sociology (3) (transferable) or Spring
PSYX100 Introduction to Psychology (3) (transferable) Online
BUS205 Business Ethics 3 Fall
CAPP156 MS Excel 3 Fall, Spring, Online
Elective Credits
2 Fall, Spring, Online
Total Credits 18 (34)

Third Semester

ACTG180 Payroll Accounting 3 Spring
BUS210 Marketing 3 Even Spring
ECNS203 Principles of Micro and Macro Economics or 3 Odd Spring
ECNS201 Microeconomics (3) (transferable) or Fall
ECNS202 Macroeconomics (3) (transferable) Spring
BUS261 Human Resource Management or 3 Fall
BUS263 Legal Issues in Human Resources (3) or Spring
BUS298 Internship (1-3) or TBA
BUS292 Independent Study (1-3) TBA
BFIN265 Introduction to Business Finance 3 Even Spring
Communications Electives 3
COMM131 Introduction to Public Speaking (3) (transferable) or Fall
COMM201 Introduction to Public Relations (3) (transferable)  Spring
Total Credits 18

Fourth Semester

BUS246 Business Law I  or 3 Fall

BUS247 Business Law II (3) Spring
BUS260 Management 3 Odd Fall
BUS231 Foundations of Public Administration 3 Even Fall
BUS270 Business Plan 2 TBA
CAPP153 MS PowerPoint 2 Fall, Spring, Online
Elective Credits
3 Fall, Spring, Online
Total Credits 16 (68)


Bookkeeping Specialist

Bookkeeping Specialist is designed for a student who has an earned degree or work experience in communications, business, or a related field. Upon successful completion of the course requirements for the Bookkeeping Specialist, the student receives a focus of study that is preparation for the national certification exam to become a Certified Bookkeeper (CB):

Type of Program: Focus of Study
Semester of Entry: Fall and Spring

Course Number Course Title Credits
CAPP156 MS Excel 3
ACTG101 Accounting Procedures I 4
ACTG102 Accounting Procedures II
4
ACTG211 Income Tax Fundamentals (fall only) 3
ACTG180 Payroll Accounting 3
ACTG205 Computerized Accounting 3
Total Credits 20


Human Resource Specialist

The Human Resource Specialist is designed for a student who has an earned degree or work experience in communications, business, or a related field. Upon successful completion of the course requirements for the Human Resource Specialist, the student receives a focus of study in human resource management.

Type of Program: Focus of Study
Semester of Entry: Fall and Spring

Course Number Course Title Credits
ACTG101 Accounting Procedures I 4
ACTG180 Payroll Accounting 3
BUS105 Introduction to Business
3
BUS205 Business Ethics 3
BUS261 Human Resource Management (fall only) 3
BUS263 Legal Issues in Human Resources (spring only) 3
Total Credits 19