2017-2018 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
  • Demonstrate proficiency of computer skills related to office and accounting applications

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
MAT 152Statistical Methods I

4

FA, SP, SU

Humanities/Fine Arts

Select 3 SHC from the following

CourseTitleCreditsOffered
ART 111Art Appreciation

3

FA, SP, SU
DRA 111Theatre Appreciation

3

FA, SP, SU
DRA 126Storytelling

3

FA, SP, SU
MUS 110Music Appreciation

3

FA, SP
PHI 240Introduction to Ethics

3

FA, SP, SU
REL 110World Religions

3

FA, SP

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, SU
CIS 110Introduction to Computers

3

FA, SP, SU
ECO 251Principles of Microeconomics

3

FA, SU

Other Major Required Courses

CourseTitleCreditsOffered
ACC 140Payroll Accounting

2

SP
ACC 150Accounting Software Applications

2

SP
ACC 152Advanced Software Applications

2

SP
ACC 227Practices in Accounting

3

SP
BUS 121Business Math

3

FA, SP
CTS 130Spreadsheet

3

FA, SP, SU
OST 136Word Processing

3

FA, SP, SU

General Electives

Select 9 SHC from the following

CourseTitleCreditsOffered
BUS 125Personal Finance

3

FA, SU
BUS 137Principles of Management

3

FA, SP
BUS 225Business Finance

3

SP
BUS 260Business Communication

3

SP
DBA 110Database Concepts

3

SP
WBL XXXWork-based Learning (up to 3 SHC)

1-3

Total Credit Hours: 67