Curricula for Accounting Programs
See the program curricula (below) as published in the current CMC Catalog. Click on the blue course titles to see course details.
Accounting: Professional Bookkeeper (AAS) Curriculum
Accounting: Bookkeeper Certificate Curriculum
Learning Outcomes for Accounting
The Accounting Program's curriculum is designed to give students the diverse skills needed for employment and growth success in the accounting profession. The program focuses on functional, personal, and broad business perspective competencies.
- Measurement. Accounting professionals are frequently called upon to provide “measurements.” Measures should be both relevant and reliable. Various measurement and disclosure criteria used by accounting professionals—such as GAAP (Generally Accepted Accounting Principles), OCBOA (Other Comprehensive Bases of Accounting) and tax reporting—have been codified to some degree. Other performance measures or stated criteria are used for special purposes. Some measurement criteria are measured qualitatively, rather than quantitatively.
- Reporting. Communicating the scope of work and findings or recommendations is an integral part of a professional service. Communicating clearly and objectively the work done and the resulting findings is critical to the value of the professional service.
- Research. Although accounting professionals need a foundation in standards and other relevant rules, such guidance is constantly evolving. Many accounting profession functions depend on obtaining information from within and outside an entity. Accordingly, the individual preparing to enter the accounting profession needs to have strong research skills to access relevant guidance or other information, understand it, and apply it.
- Leverage technology. Technology is pervasive in the accounting profession. Individuals entering the accounting profession must acquire the necessary skills to use technology tools effectively and efficiently to enhance personal, functional, and broad-business perspective competencies.
- Professional demeanor. The accounting profession is committed to maintaining a public reputation for excellence in the performance of important roles in business and society. Individuals entering the accounting profession should behave in a manner that is consistent with the character and standards of the discipline of accounting, as well as the norms of the environment in which they interact. This competency involves demonstrating objectivity, integrity, and ethical behavior. It also includes a commitment to stable work performance, as well as a commitment to continuously acquire new skills and knowledge.
- Problem-solving and decision making. Accounting professionals are often asked to discern the true nature of a situation and then determine the principles and techniques to solve problems or make judgments. Thus, individuals entering the accounting profession should display effective problem solving and decision-making skills, good insight and judgment, as well as innovative and creative thinking.
- Interaction. Accounting professionals must be able to work with others to accomplish objectives. This requires them to act as valuable business partners within organizations and markets and work in teams to provide business solutions. Thus, individuals entering the accounting profession should demonstrate an ability to work productively with individuals in a diversity of roles and with varying interests in the outcome.
- Leadership. Individual entering the accounting profession should be able to effectively lead in appropriate circumstances. This involves acquiring the skills necessary to influence, inspire, and motivate individuals and groups to achieve results.
- Communication. Accounting professionals are called upon to communicate financial and non-financial information so that it is understood by individuals with diverse capabilities and interests. Individuals entering the accounting profession should have the skills necessary to give and exchange information within a meaningful context and with appropriate delivery. They should have the ability to listen, deliver powerful presentations, and produce examples of business writing.
- Project management. Accounting professionals must successfully manage a diversity of projects throughout their career. Individuals entering the accounting profession should demonstrate the ability to effectively control the course of a multi-dimensional, multi-step undertaking. This includes managing project assets, including human, financial, property, and technical resources.
- Legal/regulatory perspective. Individuals preparing to enter the accounting profession need to be capable of describing the legal and regulatory environment and analyzing the impact of changes in relevant requirements, constraints, and competitive practices.
- International/global perspective. Individuals entering the accounting profession should be able to identify and communicate the variety of threats and opportunities of doing business in a borderless world. The accounting professional of the future must provide services to support and facilitate commerce in the global marketplace.
Colorado Mountain College Accounting is an accredited State of Colorado Career Technical Education program. Program Outcomes are based on the American Institute of CPA's "Core Competencies for Entry into the Accounting Profession".