2014-2015 Catalog

Accounting A.A.S.

A25100

The 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 and analyze, process, and communicate essential information about financial operations.

In addition to coursework in accounting principles, theories, and practice, students will study business law, finance, management, and economics. Related skills are developed through the study of communications, computer applications, financial analysis, critical thinking skills, and ethics.

Graduates should qualify for entry-level accounting positions in many types of organizations including accounting firms, small businesses, manufacturing firms, banks, hospitals, school systems, and governmental agencies. With work experience and additional education, an individual may advance in the accounting profession. Students should consult with their advisor for information about course scheduling.

Upon successful completion of this program, the student should be able to:

  • Analyze business transactions utilizing both manual and computerized systems
  • Complete all phases of the accounting cycle including the adjustment and closing process
  • Prepare and analyze financial statements from both a financial and managerial aspect
  • Prepare individual income tax returns based on an understanding of tax law theory
  • Develop critical thinking skills necessary to formulate solutions to various accounting issues
  • Use written and oral discussion to discover and to articulate ideas (GE I.1)
  • Demonstrate proficiency of computer skills related to office and accounting applications (GE III.2)

General Education

Required Courses

CourseTitleCreditsOffered
ECO 252Principles of Macroeconomics

3

SP, SU
ENG 111Writing and Inquiry

3

FA, SP, SU
ENG 114Prof Research & Reporting

3

FA, SP, SU

Humanities/Fine Arts

Select 3 SHC from the following

CourseTitleCreditsOffered
ART 111Art Appreciation

3

FA, SP, SU
ART 113Art Methods and Materials

3

ART 114Art History Survey I

3

FA, SP
ART 115Art History Survey II

3

SP
ART 116Survey of American Art

3

FA, SP, SU
ART 117Non-Western Art History

3

ART 121Two-Dimensional Design

3

FA, SP
ART 131Drawing I

3

FA, SP, SU
ART 132Drawing II

3

FA, SP, SU
ART 171Computer Art I

3

FA, SP, SU
ART 240Painting I

3

FA, SP
ART 241Painting II

3

SP
ART 244Watercolor

3

SU
ART 260Photography Appreciation

3

ART 261Photography I

3

FA, SP
ART 271Computer Art II

3

FA, SP, SU
ART 281Sculpture I

3

SP
ART 283Ceramics I

3

FA, SP, SU
ART 288Studio

3

FA, SP, SU
ART 289Museum Study

3

SP
ASL 211Intermediate ASL I

3

ASL 212Intermediate ASL II

3

ASL 281ASL Lab 3

1

COM 140Introduction to Intercultural Communication

3

DRA 111Theatre Application

3

FA, SP, SU
DRA 112Literature of the Theatre

3

FA
DRA 120Voice for Performance

3

SP
DRA 122Oral Interpretation

3

FA, SP
DRA 124Readers Theatre

3

DRA 126Storytelling

3

FA, SP, SU
DRA 128Children's Theatre

3

FA, SP
DRA 130Acting I

3

FA
ENG 125Creative Writing I

3

ENG 231American Literature I

3

FA, SP
ENG 232American Literature II

3

FA, SP
ENG 241British Literature I

3

FA, SU
ENG 242British Literature II

3

FA, SP
ENG 251Western World Literature I

3

FA
ENG 252Western World Literature II

3

SP
ENG 271Contemporary Literature

3

ENG 272Southern Literature

3

ENG 273African-American Literature

3

FA
ENG 274Literature By Women

3

HUM 110Technology and Society

3

HUM 120Cultural Studies

3

HUM 130Myth in Human Culture

3

HUM 160Introduction to Film

3

FA, SP
HUM 230Leadership Development

3

SP
MUS 110Music Appreciation

3

FA, SP
MUS 112Introduction to Jazz

3

MUS 113American Music

3

MUS 210History of Rock Music

3

SP
MUS 211History of Country Music

3

SP
PHI 210History of Philosophy

3

FA, SP
PHI 240Introduction to Ethics

3

FA, SP, SU
REL 110World Religions

3

FA, SP
REL 211Introduction to Old Testament

3

FA, SP
REL 212Introduction to New Testament

3

FA, SP
SPA 211Intermediate Spanish I

3

FA, SP
SPA 212Intermediate Spanish II

3

SPA 281Spanish Lab 3

1

FA, SP
SPA 282Spanish Lab 4

1

11-14-14 Addendum: Students who take the following course(s) may petition to use the course(s) to fulfill the Humanities/Fine Arts requirement: ASL 211, ASL 212, ASL 281, SPA 211, SPA 212, SPA 281, and/or SPA 282.

Mathematics

(Take 4 SHC from the following courses)

CourseTitleCreditsOffered
MAT 152Statistical Methods I

4

FA, SP, SU
MAT 171Precalculus Algebra

4

Major Courses

Core Required Courses

CourseTitleCreditsOffered
ACC 120Principles of Financial Accounting

4

FA, SP, SU
ACC 121Principles of Managerial Accounting

4

SP, SU
ACC 129Individual Income Taxes

3

FA
ACC 220Intermediate Accounting I

4

FA
BUS 115Business Law I

3

FA, SP
CIS 110Introduction to Computers

3

FA, SP, SU
ECO 251Principles of Microeconomics

3

FA, SU

Other Major Required Courses

CourseTitleCreditsOffered
ACC 130Business Income Taxes

3

SP
ACC 140Payroll Accounting

2

SP
ACC 150Accounting Software Applications

2

FA, SP
ACC 152Advanced Software Applications

2

SP
ACC 227Practices in Accounting

3

SP
BUS 121Business Math

3

FA, SP, SU
CTS 130Spreadsheet

3

FA, SP, SU
OST 136Word Processing

3

FA, SP, SU

General Electives

Select 8 SHC from the following

CourseTitleCreditsOffered
ACC 132NC Business Taxes

2

FA
ACC 221Intermediate Accounting II

4

SP
ACC 269Audit & Assurance Services

3

SP
BUS 125Personal Finance

3

FA, SP
BUS 137Principles of Management

3

FA, SP, SU
BUS 153Human Resource Management

3

FA, SP
BUS 225Business Finance

3

SP
BUS 260Business Communication

3

SP
CTS 125Presentation Graphics

3

SP
DBA 110Database Concepts

3

SP
WBL XXXWork-based Learning (up to 6 SHC)

Total Credit Hours: 69