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
| ACC 120 | Prin of Financial Acct |
3
|
2
| 4 |
| ACC 121 | Prin of Managerial Acct |
3
|
2
| 4 |
| ACC 122 | Principles of Financial Accounting II |
3
|
0
| 3 |
| ACC 129 | Individual Income Taxes |
2
|
2
| 3 |
| ACC 130 | Business Income Taxes |
2
|
2
| 3 |
| ACC 150 | Acct Software Applications |
1
|
2
| 2 |
| ACC 220 | Intermediate Accounting I |
3
|
2
| 4 |
| ACC 221 | Intermediate Acct II |
3
|
2
| 4 |
| ACC 225 | Cost Accounting |
3
|
0
| 3 |
| ACC 269 | Auditing & Assurance Services |
3
|
0
| 3 |
| BUS 110 | Introduction to Business |
3
|
0
| 3 |
| BUS 115 | Business Law I |
3
|
0
| 3 |
| CIS 110 | Introduction to Computers |
2
|
2
| 3 |
| ECO 251 | Prin of Microeconomics |
3
|
0
| 3 |
Select 4 or more hours from the following courses:
Total Major Hours: 49
General Education Courses
| ACA 115 | Success and Study Skills |
0
|
2
| 1 |
Communications:
Humanities/Fine Arts:
Select One
Social/Behavioral Science:
Select One
| ECO 252 | Prin of Macroeconomics |
3
|
0
| 3 |
| PSY 150 | General Psychology |
3
|
0
| 3 |
| SOC 210 | Introduction to Sociology |
3
|
0
| 3 |
Natural Science/Mathematics:
Select One
Total General Education Hours: 16-17
TOTAL CREDIT HOURS REQUIRED FOR GRADUATION: 65-66
Suggested Sequence of Courses
FIRST YEAR
Fall Semester
| ACA 115 | Success and Study Skills |
0
|
2
| 1 |
| ACC 120 | Prin of Financial Acct |
3
|
2
| 4 |
| BUS 110 | Introduction to Business |
3
|
0
| 3 |
| CIS 110 | Introduction to Computers |
2
|
2
| 3 |
| ENG 111 | Writing and Inquiry |
3
|
0
| 3 |
| Total Credit Hours: |
11
|
6
| 14 |
Spring Semester
| ACC 121 | Prin of Managerial Acct |
3
|
2
| 4 |
| ACC 122 | Principles of Financial Accounting II |
3
|
0
| 3 |
| ACC 129 | Individual Income Taxes |
2
|
2
| 3 |
| | Major Elective |
4
|
0
| 4 |
| Total Credit Hours: |
12
|
4
| 14 |
Major Elective: See “Course and Hour Requirements”
Summer Semester
| COM 231 | Public Speaking |
3
|
0
| 3 |
| | | | | |
| MAT 143 | Quantitative Literacy |
2
|
2
| 3 |
| | or | | | |
| MAT 171 | Precalculus Algebra |
3
|
2
| 4 |
| Total Credit Hours: |
6
|
0-2
| 6-7 |
SECOND YEAR
Fall Semester
| ACC 130 | Business Income Taxes |
2
|
2
| 3 |
| ACC 220 | Intermediate Accounting I |
3
|
2
| 4 |
| ACC 225 | Cost Accounting |
3
|
0
| 3 |
| ECO 251 | Prin of Microeconomics |
3
|
0
| 3 |
| | Social/Behavioral Science Course |
3
|
0
| 3 |
| Total Credit Hours: |
14
|
4
| 16 |
Social/Behavioral Science Course: See “Course and Hour Requirements”
Spring Semester
| ACC 150 | Acct Software Applications |
1
|
2
| 2 |
| ACC 221 | Intermediate Acct II |
3
|
2
| 4 |
| ACC 269 | Auditing & Assurance Services |
3
|
0
| 3 |
| BUS 115 | Business Law I |
3
|
0
| 3 |
| | Humanities/Fine Arts Course |
3
|
0
| 3 |
| Total Credit Hours: |
13
|
4
| 15 |
Humanities/Fine Arts Course: See “Course and Hour Requirements”
TOTAL CREDIT HOURS REQUIRED FOR GRADUATION: 65-66