Accounting, A.A.S. (A25100)

Courses required to meet graduation requirements in this curriculum are offered during day and evening hours. Minimum time for completion: Day – four semesters full-time attendance. The Associate in Applied Science degree is awarded graduates of this curriculum.

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.

General Education Courses:

English/Communications:

ENG 111 - Writing and Inquiry Credit Hours: 3
ENG 112 - Writing/Research in the Disciplines Credit Hours: 3
OR
ENG 113 - Literature-Based Research Credit Hours: 3
OR
ENG 114 - Prof Research & Reporting Credit Hours: 3

Humanities/Fine Arts:

Electives Credit Hours: 3

Natural Sciences/Mathematics:

MAT 110 - Mathematical Measurement and Literacy Credit Hours: 3
OR
MAT 143 - Quantitative Literacy Credit Hours: 3

Social/Behavioral Sciences:

Electives Credit Hours: 3

Major Courses:

ACC 120 - Prin of Financial Accounting Credit Hours: 4
ACC 121 - Prin of Managerial Accounting Credit Hours: 4
ACC 129 - Individual Income Taxes Credit Hours: 3
ACC 130 - Business Income Taxes Credit Hours: 3
ACC 140 - Payroll Accounting Credit Hours: 2
ACC 150 - Acct Software Appl Credit Hours: 2
ACC 220 - Intermediate Accounting I Credit Hours: 4
ACC 221 - Intermediate Acct II Credit Hours: 4
ACC 225 - Cost Accounting Credit Hours: 3
ACC 240 - Gov & Not-for-Profit Acct Credit Hours: 3
BUS 110 - Introduction to Business Credit Hours: 3
BUS 115 - Business Law I Credit Hours: 3
BUS 116 - Business Law II Credit Hours: 3
CIS 110 - Introduction to Computers Credit Hours: 3
CTS 130 - Spreadsheet Credit Hours: 3
ECO 251 - Prin of Microeconomics Credit Hours: 3

Accounting Electives

ACC 269 - Audit & Assurance Servcs Credit Hours: 3
BUS 125 - Personal Finance Credit Hours: 3
BUS 139 - Entrepreneurship I Credit Hours: 3
BUS 217 - Employment Law and Regs Credit Hours: 3
ETR 240 - Funding for Entrepreneurs Credit Hours: 3
INT 110 - International Business Credit Hours: 3
WBL 110 - World of Work Credit Hours: 1
WBL XXX Work-Based Learning Credit Hours: 1-3

Total Credit Hours Required 68

Developmental Course Requirements

Developmental coursework (including all prerequisites) will be required of students whose placement test scores indicate a need for greater proficiency in the areas of reading, English, mathematics, and computers. Please refer to the Course Description section for prerequisite course information.