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
A25800AC REVISED
NC CIP: 52.0304
Evening
POS Approved: Fall 2021
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 |
| 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 |
| BUS 225 | Business Finance | 2 | 2 | 0 | 3 |
| Total: | 5 | 4 | 0 | 7 |
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: | |||||
| 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) | |
| 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 Measurement and Literacy | 2 | 2 | 0 | 3 | |
| OR | |||||
| Quantitative Literacy | (2) | (2) | (0) | (3) | |
| OR | |||||
| Statistical Methods I | (3) | (2) | (0) | (4) | |
| 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 | (2) | (2) | (0) | (3) | |
| OR | |||||
| Basic PC Literacy | 1 | 2 | 0 | 2 | |
| Total: | 4 | 2 | 0 | 5 | |
Spring Semester
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| BUS 115 | Business Law I | 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: | 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 | 3 | 0 | 2 |
| ACC 269 | Auditing & Assurance Services | 3 | 0 | 0 | 3 |
| Total: | 4 | 3 | 0 | 5 |
Spring Semester
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| Select one: | |||||
| Advanced Managerial Accounting | 3 | 0 | 0 | 3 | |
| OR | |||||
| Advanced Accounting | (3) | (0) | (0) | (3) | |
| OR | |||||
| Advanced Auditing | (3) | (0) | (0) | (3) | |
| Total: | 3 | 0 | 0 | 3 | |
Fall Semester
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| Select one: | |||||
| Intro to ACC Spreadsheets | 1 | 3 | 0 | 2 | |
| OR | |||||
| Spreadsheet | (2) | (2) | (0) | (3) | |
| ___ ___ | Humanities/Fine Arts Elective | ** | ** | 0 | 3 |
| Total: | 1 | 3 | 0 | 5 | |
Total Credit Hours: 64
Additional Information
Humanities/Fine Arts Electives — Select one: ART 111, ENG 131, 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 REVISED