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.
Upon successful completion of this program, students should be able to:
- 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.
| First Semester | Hours | |
|---|---|---|
| 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 |
| Hours | 15 | |
| 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 | |
| Hours | 16 | |
| Third Semester | ||
| ACC 201 | Introduction to Cost Accounting | 3 |
| BUS 130 | Business Communication | 3 |
| ACC 202 or ACC 210 | Introduction to Tax Accounting or Federal Income Tax Accounting | 3 |
| Any Scientific Inquiry designated Science course | 4 | |
| Behavioral & Social Science Elective | 3 | |
| Hours | 16 | |
| Fourth Semester | ||
| BUS 243 | Legal Environment of Business | 3 |
| ECO 210 or ECO 220 | Macroeconomic Principles or Microeconomic Principles | 3 |
| Arts & Humanities Elective | 3 | |
| BUS/DPR Elective | 3 | |
| Open Elective | 3 | |
| Hours | 15 | |
| Total Hours | 62 | |
Notes
BUS/DPR Electives
| Code | Title | Hours |
|---|---|---|
| CS 111 | Computer Applications | 3 |
| CS 113 | Database Management Systems | 3 |
| BUS 210 | Principles of Management | 3 |
| BUS 214 | Organizational Behavior | 3 |
| BUS 215 | Human Resource Management | 3 |
| BUS 220 | Elementary Statistics | 3 |
| BUS 230 | Principles of Marketing | 3 |
| BUS 231 | Principles of Advertising | 3 |
| BUS 232 | Principles of Finance | 3 |
Diversity and Social Justice designated courses.
Scientific Inquiry designated courses.
Arts and Humanities Electives
This list does not indicate College Academic Learning Goal designation. Refer to your program curriculum for more information.
The subject areas listed are generally transferable to most institutions. However, transferability is always determined by the college or university you are planning to transfer to. Be sure to meet with a transfer advisor before making your course selections.
- ART - Art
- COMM - Communication Studies
- DRA - Drama
- ENG - English (ENG 115 and above)
- HUM - Humanities
- MUS - Music
- PHI - Philosophy
Some programs specify or recommend a Foreign Language.
| Code | Title | Hours |
|---|---|---|
| Foreign Languages: | ||
| Elementary French I | ||
| Elementary French II | ||
| Intermediate French I | ||
| Intermediate French II | ||
| Elementary Spanish I | ||
| Elementary Spanish II | ||
| Intermediate Spanish I | ||
| Intermediate Spanish II | ||
Behavioral and Social Science
This list does not indicate College Academic Learning Goal designation. Refer to your program curriculum for more information.
The subject areas listed are generally transferable to most institutions. However, transferability is always determined by the college or university you are planning to transfer to. Depending on the program at the transfer institution, the courses may only be accepted as free electives. Be sure to meet with a transfer advisor before making your course selections.
| First Semester | Hours | |
|---|---|---|
| ACC 111 | Financial Accounting | 3 |
| CS 100 | Introduction to Information Technology | 3 |
| ENG 100 | English Composition I | 3 |
| Hours | 9 | |
| Second Semester | ||
| ACC 115 | Computerized Accounting | 4 |
| BUS 100 | Introduction to Business | 3 |
| Any Diversity and Social Justice designated Social Science course | 3 | |
| Hours | 10 | |
| Third Semester | ||
| ACC 112 | Managerial Accounting | 3 |
| BUS 104 | Mathematics for Business | 3 |
| ENG 112 | English Composition II: Writing About Literature | 3 |
| Hours | 9 | |
| Fourth Semester | ||
| ACC 201 | Introduction to Cost Accounting | 3 |
| BUS 130 | Business Communication | 3 |
| Social Science Elective | 3 | |
| Hours | 9 | |
| Fifth Semester | ||
| ACC 202 or ACC 210 |
Introduction to Tax Accounting or Federal Income Tax Accounting |
3 |
| BUS 243 | Legal Environment of Business | 3 |
| Any Scientific Inquiry designated Science course | 4 | |
| Hours | 10 | |
| Sixth Semester | ||
| ECO 210 or ECO 220 |
Macroeconomic Principles or Microeconomic Principles |
3 |
| Humanities Elective | 3 | |
| BUS/DPR Elective | 3 | |
| Hours | 9 | |
| Seventh Semester | ||
| Open Elective | 3 | |
| BUS/DPR Elective | 3 | |
| Hours | 6 | |
| Total Hours | 62 | |
Notes
BUS/DPR Electives
| Code | Title | Hours |
|---|---|---|
| CS 111 | Computer Applications | 3 |
| CS 113 | Database Management Systems | 3 |
| BUS 210 | Principles of Management | 3 |
| BUS 214 | Organizational Behavior | 3 |
| BUS 215 | Human Resource Management | 3 |
| BUS 220 | Elementary Statistics | 3 |
| BUS 230 | Principles of Marketing | 3 |
| BUS 231 | Principles of Advertising | 3 |
| BUS 232 | Principles of Finance | 3 |
Diversity and Social Justice designated courses.
Scientific Inquiry designated courses.
Arts and Humanities Electives
This list does not indicate College Academic Learning Goal designation. Refer to your program curriculum for more information.
The subject areas listed are generally transferable to most institutions. However, transferability is always determined by the college or university you are planning to transfer to. Be sure to meet with a transfer advisor before making your course selections.
- ART - Art
- COMM - Communication Studies
- DRA - Drama
- ENG - English (ENG 115 and above)
- HUM - Humanities
- MUS - Music
- PHI - Philosophy
Some programs specify or recommend a Foreign Language.
| Code | Title | Hours |
|---|---|---|
| Foreign Languages: | ||
| Elementary French I | ||
| Elementary French II | ||
| Intermediate French I | ||
| Intermediate French II | ||
| Elementary Spanish I | ||
| Elementary Spanish II | ||
| Intermediate Spanish I | ||
| Intermediate Spanish II | ||
Behavioral and Social Science
This list does not indicate College Academic Learning Goal designation. Refer to your program curriculum for more information.
The subject areas listed are generally transferable to most institutions. However, transferability is always determined by the college or university you are planning to transfer to. Depending on the program at the transfer institution, the courses may only be accepted as free electives. Be sure to meet with a transfer advisor before making your course selections.