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Accounting

Curriculum Description

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 course work 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.

The following represents one way in which the program of study can be completed. Students who aren’t able to follow this plan should consult their academic advisor to be sure that they take courses in the best order for their success.

Associate in Applied Science

A25100
Day
POS Approved: Fall 2011

Fall Semester

Course Course Title Class Hours Lab/Shop Hours Clinical/WBL Hours Credit Hours
ACC 120 Prin of Financial Accounting 3 2 0 4
ENG 111 Expository Writing 3 0 0 3
Select one:
Mathematical Models 2 2 0 3
  OR        
Survey of Mathematics (3) (0) (0) (3)
  OR        
College Algebra (3) (0) (0) (3)
Select one:
Interpersonal Psychology 3 0 0 3
  OR        
General Psychology (3) (0) (0) (3)
  Total: 11 4 0 13

Spring Semester

Course Course Title Class Hours Lab/Shop Hours Clinical/WBL Hours Credit Hours
ACC 121 Prin of Managerial Accounting 3 2 0 4
ACC 129 Individual Income Taxes 2 2 0 3
Select one:
Business Finance (2) (2) (0) (3)
  OR        
Co-op Work Experience I 0 0 10 1
Select one:
Introduction to Computers NEW PREREQ (2) (2) (0) (3)
  OR        
Basic PC Literacy NEW PREREQ 1 2 0 2
Select one:
Intro Interpersonal Com 3 0 0 3
  OR        
Public Speaking (3) (0) (0) (3)
  OR        
Prof Research & Reporting (3) (0) (0) (3)
  OR        
Oral Communication (3) (0) (0) (3)
___ ___ Humanities/Fine Arts Elective ** ** 0 3
  Total: 9 6 10 16

Summer Term

Course Course Title Class Hours Lab/Shop Hours Clinical/WBL Hours Credit Hours
ACC 130 Business Income Taxes 2 2 0 3
ACC 220 Intermediate Accounting I 3 2 0 4
BUS 115 Business Law I 3 0 0 3
  Total: 8 4 0 10

Fall Semester

Course Course Title Class Hours Lab/Shop Hours Clinical/WBL Hours Credit Hours
ACC 221 Intermediate Acct II 3 2 0 4
ACC 225 Cost Accounting 3 0 0 3
ACC 269 Auditing & Assurance Services 3 0 0 3
BUS 116 Business Law II 3 0 0 3
CTS 130 Spreadsheet 2 2 0 3
  Total: 14 4 0 16

Spring Semester

Course Course Title Class Hours Lab/Shop Hours Clinical/WBL Hours Credit Hours
ACC 150 Accounting Software Appl 1 2 0 2
ACC 226 Advanced Managerial Accounting 3 0 0 3
ACC 250 Advanced Accounting 3 0 0 3
ACC 279 Advanced Auditing 3 0 0 3
Select one:
Prin of Microeconomics 3 0 0 3
  OR        
Prin of Macroeconomics (3) (0) (0) (3)
  Total: 13 2 0 14

Total Credit Hours: 69

Additional Information

Humanities/Fine Arts Electives — Select one: ART 111, ENG 131, ENG 273, HUM 110, HUM 115, HUM 220, MUS 110, PHI 215, PHI 240 or REL 110. Consult an academic advisor concerning other possible electives.

*Hours will vary depending on course selection.

General Education Courses

Written Communication:

ENG 111

Oral Communication:

ENG 115

Behavioral and Social Science:

ECO 251, ECO 252, PSY 118, PSY 150

Humanities and Fine Arts:

ART 111, ENG 131, ENG 273, HUM 110, HUM 115, HUM 220, MUS 110, PHI 215, PHI 240, REL 110

Mathematics:

MAT 115, MAT 140, MAT 155/155A, MAT 161

Technology:

CIS 110, CIS 111
A25100