Accounting and Finance: Payroll Certificate
Program Description
Craven Community College’s Accounting curriculum is designed to provide students with the knowledge and the skills necessary for employment and growth in the accounting profession. Using the language of business, accountants assemble, analyze, process, and communicate essential information about financial operations.
For degree completion, students are required to successfully complete 69 semester hour credits (SHC) of courses. Students study financial and managerial accounting, taxes, governmental and not-for-profit accounting, bookkeeping, auditing, and payroll accounting. In addition to 10 required courses in accounting principles, theories, and practice, students learn about business law, general business, and economics. Related skills are developed through the study of communications, social sciences and humanities, and computer applications. Students may complete the program online, as well as in traditional face-to-face formats.
Craven Community College’s Accounting Program is accredited by the Accreditation Council of Business Schools and Programs.
Admission Criteria
Admission to this program requires that students be high school graduates or have a recognized equivalency.
Program Learning Outcomes
Graduates of this program will be able to:
- Analyze, classify and record transactions for profit and non-profit organizations.
- Demonstrate mastery of accounting skills for
- adjusting entries,
- correction of accounting errors,
- payroll,
- inventory,
- depreciation, and
- internal controls and fraud prevention.
- Demonstrate an understanding of federal and state tax law.
Career Opportunities
The Accounting program prepares students to begin their careers assisting accountants as full-charge bookkeepers, junior accountants, accounting clerks or office managers. An accounting assistant provides bookkeeping capabilities to a variety of employers through such responsibilities as accounts receivable/payable, payroll, balance sheets, and income statements, billing, and bank statement reconciliation. Entry-level accounting positions are offered in many types of organizations, including:
- accounting firms
- small businesses
- manufacturing firms
- banks
- hospitals
- school systems
- governmental agencies
With work experience and additional education, an individual may advance in the accounting profession.
Contact Information
Executive Director of Career Programs
252-638-7372
Admissions Office
252-638-7430
Certificate Requirements
Courses in this program
Certificate Classes
| Course | Course Code | Credit Hours | Link to course details |
|---|---|---|---|
| ACC-120 | 4 | ||
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This course introduces business decision-making using accounting information systems. Emphasis is placed on analyzing, summarizing, reporting, and interpreting financial information. Upon completion, students should be able to prepare financial statements, understand the role of financial information in decision-making and address ethical considerations.
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| ACC-131 | 3 | ||
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This course provides an overview of federal income taxes for individuals, partnerships, and corporations. Topics include tax law, electronic, research and methodologies and the use technology for the preparation of individual and business tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax laws, and complete federal tax returns for individuals, partnerships, and corporations.
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| ACC-132 | 2 | ||
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This course introduces the relevant laws governing North Carolina taxes as they apply to business. Topics include sales taxes, income taxes for business entities, payroll taxes, unemployment taxes, and other taxes pertaining to the State of North Carolina. Upon completion, students should be able to maintain a company's records to comply with the laws governing North Carolina business taxes.
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| ACC-140 | 2 | ||
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This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax forms, and journal and general ledger transactions. Emphasis is placed on computing wages; calculating social security income, and, unemployment taxes; preparing appropriate payroll tax forms; and journalizing/posting transactions. Upon completion, students should be able to analyze data, make appropriate computations, complete forms, and prepare accounting entries using appropriate technology.
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| ACC-150 | 2 | ||
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This course introduces microcomputer applications related to accounting systems. Topics include general ledger, accounts receivable, accounts, payable, inventory, payroll, and correcting, adjusting, and closing entries. Upon completion, students should be able to use a computer accounting package to accurately solve accounting problems.
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| CIS-110 | 3 | ||
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This course introduces computer concepts including fundamental functions and operations of the computer. Topics include identification of hardware components, basic computer operations, security issues, and use of software applications. Upon completion, students should be able to demonstrate an understanding of the role and function of computers and use the computer to solve problems.
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