2017-2018 Academic Bulletin & Student Handbook

Accounting (AAS) 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 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.

Course and Hour Requirements

Major Courses

Course NumberTitleClass HoursLab HoursCredits
ACC 120Prin of Financial Acct
3
2

4

ACC 121Prin of Managerial Acct
3
2

4

ACC 122Principles of Financial Accounting II
3
0

3

ACC 129Individual Income Taxes
2
2

3

ACC 130Business Income Taxes
2
2

3

ACC 150Acct Software Applications
1
2

2

ACC 220Intermediate Accounting I
3
2

4

ACC 221Intermediate Acct II
3
2

4

ACC 225Cost Accounting
3
0

3

ACC 269Auditing & Assurance Services
3
0

3

BUS 110Introduction to Business
3
0

3

BUS 115Business Law I
3
0

3

CIS 110Introduction to Computers
2
2

3

ECO 251Prin of Microeconomics
3
0

3

Major Electives: Select 4 hours

Course NumberTitleClass HoursLab HoursCredits
AIB/BAF 110Principles of Banking
3
0

3

BUS 125Personal Finance
3
0

3

BUS 210Investment Analysis
3
0

3

BUS 260Business Communication
3
0

3

BUS 280REAL Small Business
4
0

4

CTS 130Spreadsheet
2
2

3

WBL 111Work-Based Learning I
0
10

1

WBL 112Work-Based Learning I
0
20

2

Total Major Hours: 49

General Education Courses

Course NumberTitleClass HoursLab HoursCredits
ACA 115Success and Study Skills
0
2

1

Communications:

Course NumberTitleClass HoursLab HoursCredits
COM 231Public Speaking
3
0

3

ENG 111Writing and Inquiry
3
0

3

Humanities/Fine Arts: Select One

Course NumberTitleClass HoursLab HoursCredits
ART 111Art Appreciation
3
0

3

HUM 110Technology and Society
3
0

3

HUM 115Critical Thinking
3
0

3

MUS 110Music Appreciation
3
0

3

Social/Behavioral Sciences: Select One

Course NumberTitleClass HoursLab HoursCredits
ECO 252Prin of Macroeconomics
3
0

3

PSY 150General Psychology
3
0

3

SOC 210Introduction to Sociology
3
0

3

Natural Sciences/Mathematics: Select One

Course NumberTitleClass HoursLab HoursCredits
MAT 143Quantitative Literacy
2
2

3

MAT 171Precalculus Algebra
3
2

4

Total General Education Hours: 16-17

TOTAL CREDIT HOURS REQUIRED FOR GRADUATION: 65-66

Suggested Sequence of Courses

FIRST YEAR

Fall Semester

Course NumberTitleClass HoursLab HoursCredits
ACA 115Success and Study Skills
0
2

1

ACC 120Prin of Financial Acct
3
2

4

BUS 110Introduction to Business
3
0

3

CIS 110Introduction to Computers
2
2

3

ENG 111Writing and Inquiry
3
0

3

Total Credit Hours:
11
6
14

Spring Semester

Course NumberTitleClass HoursLab HoursCredits
ACC 121Prin of Managerial Acct
3
2

4

ACC 122Principles of Financial Accounting II
3
0

3

ACC 129Individual Income Taxes
2
2

3

Major Elective*
0-4
0-20

4

Total Credit Hours:
8-12
4-24
14

Summer Semester

Course NumberTitleClass HoursLab HoursCredits
COM 231Public Speaking
3
0

3

Natural Sciences/Mathematics Course*
2-3
2

3-4

Total Credit Hours:
5-6
0-2
6-7

SECOND YEAR

Fall Semester

Course NumberTitleClass HoursLab HoursCredits
ACC 130Business Income Taxes
2
2

3

ACC 220Intermediate Accounting I
3
2

4

ACC 225Cost Accounting
3
0

3

ECO 251Prin of Microeconomics
3
0

3

Social/Behavioral Sciences Course*
3
0

3

Total Credit Hours:
14
4
16

Spring Semester

Course NumberTitleClass HoursLab HoursCredits
ACC 150Acct Software Applications
1
2

2

ACC 221Intermediate Acct II
3
2

4

ACC 269Auditing & Assurance Services
3
0

3

BUS 115Business Law I
3
0

3

Humanities/Fine Arts Course*
3
0

3

Total Credit Hours:
13
4
15

*See “Course and Hour Requirements”

TOTAL CREDIT HOURS REQUIRED FOR GRADUATION: 65-66