This course work will prepare students academically and professionally while developing the social and economic attitudes, which the College deems essential for an entry-level accounting position in today's economic environment and transfer to 4-year degree programs. The first year of this program is designed to guide a student through the entire accounting cycle as applicable to proprietorships, partnerships, and corporations. The second year deals with the refinement of accounting theory, working with incomplete records, cost accounting, and “hands-on” computer applications. Lastly, the courses will provide an understanding of accounting methods, management skills, and business knowledge. An essential element of each course is learning to use computers and a variety of software applications.