Academic Catalog

Accounting, Associate in Applied Science (ACCT)

Effective: Fall 2016

The career program in Accounting prepares students for various entry-level positions in the field of accounting. It is strongly recommended that students who plan to pursue further studies at a four-year institution immediately after graduation to major in Accounting take the Business Administration with the Accounting Concentration program.

  • Perform all steps in the accounting cycle for business entities.
  • Analyze financial statements, recognize potential problem areas and suggest appropriate actions to alleviate or eliminate problems.
  • Prepare a federal income tax return and other tax forms for representative individuals including the person who is operating the business as a single proprietorship.
  • Record representative cost accounting transactions and subsequently reflect the effect of these transactions in appropriate financial statements.
  • Recognize special needs of business.
  • Prepare various operating budgets leading to the preparation of a master budget.
  • Prepare variance reports.
  • Demonstrate a knowledge of capital budgeting.
  • Discuss the importance of ethical behavior in business operations.
  • Demonstrate efficient utilization of appropriate accounting software.
  • Apply basic economic principles in the business decision-making process.
  • Describe the contemporary legal environment in business.
Plan of Study Grid
First SemesterHours
ENG 100 English Composition I 3
BUS 104 Mathematics for Business 3
BUS 100 Introduction to Business 3
ACC 111 Financial Accounting 3
CS 100 Introduction to Information Technology 3
 Hours15
Second Semester
ENG 112 English Composition II: Writing About Literature 3
ACC 112 Managerial Accounting 3
ACC 115 Computerized Accounting 4
BUS/DPR Elective 3
Any Diversity and Social Justice designated Social Science course 3
 Hours16
Third Semester
ACC 201 Introduction to Cost Accounting 3
BUS 130 Business Communication 3
ACC 202
Introduction to Tax Accounting
or Federal Income Tax Accounting
3
Any Scientific Inquiry designated Science course 4
Social Science Elective 3
 Hours16
Fourth Semester
BUS 243 Legal Environment of Business 3
ECO 210
Macroeconomic Principles
or Microeconomic Principles
3
Humanities Elective 3
BUS/DPR Elective 3
Open Elective 3
 Hours15
 Total Hours62

Notes

BUS/DPR Electives

CS 111Computer Applications3
CS 113Database Management Systems3
BUS 210Principles of Management3
BUS 211Supervision3
BUS 214Organizational Behavior3
BUS 215Human Resource Management3
BUS 220Elementary Statistics3
BUS 230Principles of Marketing3
BUS 231Principles of Advertising3
BUS 232Principles of Finance3

Diversity and Social Justice designated courses.

Scientific Inquiry designated courses.

Humanities Elective - Career Program

This list does not indicate College Academic Learning Goal designation.  Refer to your program curriculum for more information.

For career programs:

Courses listed under subject areas:
ARB 101Elementary Arabic I (or above)3
ART 100Art and Child Development (or above)3
COMM 100Interpersonal Communication (or above)3
DRA 100Introduction to Theatre (or above)3
ENG 112English Composition II: Writing About Literature (or above)3
FRE 101Elementary French I (or above)3
GER 101Elementary German I (or above)3
HUM 100Introduction to Visual Arts (or above)3
ITA 101Elementary Italian I (or above)3
MUS 101Fundamentals of Music (or above)3
PHI 100Introduction to Philosophy (or above)3
SPA 101Elementary Spanish I (or above)3

Social Science Elective - Career Programs

This list does not indicate College Academic Learning Goal designation.  Refer to your program curriculum for more information.

All ADJ, ECE, ECO, EDU, HIS, INT, POL, PSY, SOC, SWO courses.