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
Evening
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 |
| Total: | 6 | 2 | 0 | 7 |
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 |
| Select one: | |||||
| Business Finance | (2) | (2) | (0) | (3) | |
| OR | |||||
| Co-op Work Experience I | 0 | 0 | 10 | 1 | |
| Total: | 3 | 2 | 10 | 5 | |
Summer Term
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| ACC 220 | Intermediate Accounting I | 3 | 2 | 0 | 4 |
| Total: | 3 | 2 | 0 | 4 |
Fall Semester
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| ACC 221 | Intermediate Acct II | 3 | 2 | 0 | 4 |
| 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) | |
| Total: | 6 | 2 | 0 | 7 | |
Spring Semester
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| ACC 129 | Individual Income Taxes | 2 | 2 | 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) | |
| Total: | 4 | 4 | 0 | 6 | |
Summer Term
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| ACC 130 | Business Income Taxes | 2 | 2 | 0 | 3 |
| Total: | 2 | 2 | 0 | 3 |
Fall Semester
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| ACC 225 | Cost Accounting | 3 | 0 | 0 | 3 |
| Select one: | |||||
| Introduction to Computers NEW PREREQ | (2) | (2) | (0) | (3) | |
| OR | |||||
| Basic PC Literacy NEW PREREQ | 1 | 2 | 0 | 2 | |
| Total: | 4 | 2 | 0 | 5 | |
Spring Semester
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| ACC 226 | Advanced Managerial Accounting | 3 | 0 | 0 | 3 |
| BUS 115 | Business Law I | 3 | 0 | 0 | 3 |
| Total: | 6 | 0 | 0 | 6 |
Summer Term
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| BUS 116 | Business Law II | 3 | 0 | 0 | 3 |
| Select one: | |||||
| Interpersonal Psychology | 3 | 0 | 0 | 3 | |
| OR | |||||
| General Psychology | (3) | (0) | (0) | (3) | |
| Total: | 6 | 0 | 0 | 6 | |
Fall Semester
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| ACC 150 | Accounting Software Appl | 1 | 2 | 0 | 2 |
| ACC 269 | Auditing & Assurance Services | 3 | 0 | 0 | 3 |
| Total: | 4 | 2 | 0 | 5 |
Spring Semester
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| ACC 250 | Advanced Accounting | 3 | 0 | 0 | 3 |
| ACC 279 | Advanced Auditing | 3 | 0 | 0 | 3 |
| Total: | 6 | 0 | 0 | 6 |
Summer Term
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| Select one: | |||||
| Prin of Microeconomics | 3 | 0 | 0 | 3 | |
| OR | |||||
| Prin of Macroeconomics | (3) | (0) | (0) | (3) | |
| Total: | 3 | 0 | 0 | 3 | |
Fall Semester
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| CTS 130 | Spreadsheet | 2 | 2 | 0 | 3 |
| ___ ___ | Humanities/Fine Arts Elective | ** | ** | 0 | 3 |
| Total: | 2 | 2 | 0 | 6 |
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.
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General Education Courses |
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Written Communication: |
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Oral Communication: |
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Behavioral and Social Science: |
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Humanities and Fine Arts: |
ART 111, ENG 131, ENG 273, HUM 110, HUM 115, HUM 220, MUS 110, PHI 215, PHI 240, REL 110 |
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Mathematics: |
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Technology: |
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