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 |
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| 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 |
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| 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 |




