Accounting A.A.S.
A25100
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 coursework 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. Students should consult with their advisor for information about course scheduling.
Upon successful completion of this program, the student should be able to:
- Analyze business transactions utilizing both manual and computerized systems
- Complete all phases of the accounting cycle including the adjustment and closing process
- Prepare and analyze financial statements from both a financial and managerial aspect
- Prepare individual income tax returns based on an understanding of tax law theory
- Develop critical thinking skills necessary to formulate solutions to various accounting issues
- Use written and oral discussion to discover and to articulate ideas (GE I.1)
- Demonstrate proficiency of computer skills related to office and accounting applications (GE III.2)
General Education
Required Courses
| ECO 252 | Principles of Macroeconomics | 3 | SP, SU |
| ENG 111 | Writing and Inquiry | 3 | FA, SP, SU |
| ENG 114 | Prof Research & Reporting | 3 | FA, SP, SU |
| MAT 152 | Statistical Methods I | 4 | FA, SP, SU |
Humanities/Fine Arts
Select 3 SHC from the following
| ART 111 | Art Appreciation | 3 | FA, SP, SU |
| DRA 111 | Theatre Application | 3 | FA, SP, SU |
| DRA 126 | Storytelling | 3 | FA, SP, SU |
| MUS 110 | Music Appreciation | 3 | FA, SP |
| PHI 240 | Introduction to Ethics | 3 | FA, SP, SU |
| REL 110 | World Religions | 3 | FA, SP |
Major Courses
Core Required Courses
| ACC 120 | Principles of Financial Accounting | 4 | FA, SP, SU |
| ACC 121 | Principles of Managerial Accounting | 4 | SP, SU |
| ACC 129 | Individual Income Taxes | 3 | FA |
| ACC 220 | Intermediate Accounting I | 4 | FA |
| BUS 115 | Business Law I | 3 | FA, SP |
| CIS 110 | Introduction to Computers | 3 | FA, SP, SU |
| ECO 251 | Principles of Microeconomics | 3 | FA, SU |
Other Major Required Courses
| ACC 140 | Payroll Accounting | 2 | SP |
| ACC 150 | Accounting Software Applications | 2 | FA, SP |
| ACC 152 | Advanced Software Applications | 2 | SP |
| ACC 227 | Practices in Accounting | 3 | SP |
| BUS 121 | Business Math | 3 | FA, SP, SU |
| CTS 130 | Spreadsheet | 3 | FA, SP, SU |
| OST 136 | Word Processing | 3 | FA, SP, SU |
General Electives
Select 9 SHC from the following
Total Credit Hours: 67