You currently viewing the 2018 - 2019 Academic Catalog/Student Handbook. The current catalog is located here.

Accounting and Finance - Accounting Track

Curriculum Description

The Accounting and Finance curriculum is designed to provide students with the knowledge and the skills necessary for employment and growth in the accounting and finance profession. Accountants and finance professionals assemble and analyze, process, and communicate essential information about financial operations.

Course work may include accounting, finance, ethics, business law, computer applications, financial planning, insurance, marketing, real estate, selling, and taxation. 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 and finance positions in many types of organizations including accounting firms, small businesses, manufacturing firms, banks, hospitals, school systems, and governmental agencies.

This curriculum model is designed for the student that wishes to obtain the Associate in Applied Science degree in Accounting and Finance with an emphasis in Accounting.

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

Associate in Applied Science NEW

A25800AC
NC CIP: 52.0304
Day
POS Approved: Fall 2018

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 Writing and Inquiry 3 0 0 3
Select one:
Mathematical Measurement and Literacy NEW VERSION 2018FA 2 2 0 3
  OR        
Quantitative Literacy NEW VERSION 2018FA (2) (2) (0) (3)
  OR        
Statistical Methods I NEW VERSION 2018FA (3) (2) (0) (4)
Select one:
Interpersonal Psychology NEW REQUISITE 2018FA 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
BUS 225 Business Finance 2 2 0 3
Select one:
Introduction to Computers (2) (2) (0) (3)
  OR        
Basic PC Literacy 1 2 0 2
Select one:
Introduction to Communication 3 0 0 3
  OR        
Intro Interpersonal Com (3) (0) (0) (3)
  OR        
Public Speaking (3) (0) (0) (3)
  OR        
Writing/Research in the Disc (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: 11 8 0 18

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
Select one:
Intro to ACC Spreadsheets NEW 2018FA 1 3 0 2
  OR        
Spreadsheet (2) (2) (0) (3)
  Total: 13 5 0 15

Spring Semester

Course Course Title Class Hours Lab/Shop Hours Clinical/WBL Hours Credit Hours
ACC 150 Accounting Software Appl NEW VERSION 2018FA 1 3 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:
Survey of Economics 3 0 0 3
  OR        
Prin of Microeconomics (3) (0) (0) (3)
  OR        
Prin of Macroeconomics (3) (0) (0) (3)
  Total: 13 3 0 14

Total Credit Hours: 70

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.

Work-Based learning may be available. Please see your advisor for more information. Courses available: WBL 111, WBL 121, WBL 131.

2018FA State Curriculum Standard Revision; new title and code; repackaged only.
            This program was formerly Accounting A25100.

A25800AC