Accounting A.A.S.

*This is an overview of the program. The course sequencing is meant to serve as a guideline for your semester planning. Please note that the scheduling of courses, program sequencing and curriculum are subject to change.*

This career program is designed to provide students with the necessary accounting theories for entry-level positions in such areas as accounts receivable, accounts payable, payroll and purchasing. Or, use this program as a starting point to pursue a Bachelor’s Degree and look forward to career opportunities in corporate accounting, public accounting and auditing, non profit and government accounting, tax and consulting services.

Upon successful completion of this program, graduates will be able to:

  • describe and illustrate basic financial accounting concepts and principles.
  • describe and illustrate accounting systems for service, merchandising, and manufacturing enterprises.
  • use accountig concepts and principles as applicable to sole proprietorships, partnerships, and corporations.
  • demonstrate effective communication.
  • apply accounting concepts and principles for analyzing financial statements and business operations.
  • apply cost accounting principles and procedures to a manufacturing business.
  • demonstrate and integrate computer literacy within an accounting framework.
  • recognize ethical problems in business.
  • apply legal principles, particularly rules of contracts, to all business activities.
  • apply management, accounting and computer skills either in an internship or a simulated business environment
First Semester   Credits
ACC 160 Principles of Accounting I 3
BUS 120 Introduction to Business Organization 3
ENG 105 College English I 3
CIS 105 Introduction to Computers and Applications 3.5
Elective Mathematics 3
  Semester Total 15.5
     
Second Semester    
ACC 161 Principles of Accounting II 3
>ACC 205 Income Tax Accounting 3
BUS 211 Principles of Management 3
ENG 106 College English II  
or ENG 107 Technical Writing  
or ENG 108 Advanced Composition 3
Elective Mathematics/Science 3-5
  Semester Total 15-17
     
Third Semester    
ACC 201 Intermediate Accounting I 3
ACC 203 Cost/Managerial Accounting 3
BUS 221 Principles of Marketing 3
BUS 241 Business Law I 3
PSY 140 Introduction to Psychology  
or SOC 150 Introduction to Sociology 3
  Semester Total 15
     
Fourth Semester    
ACC 202 Intermediate Accounting II 3
ACC 262 Accounting Information Systems 3
BUS 209 Business Communications 3
BUS 285 Global Business Practice Firm  
or BUS 284 Business Internship (Accounting Option) 4-6
Elective Social Science/Humanities 3
  Semester Total 16-18
  Credit Total 61.5-65

Recommended electives for first semester are MAT 110 or 140.

Recommended electives for second semester are MAT 140, 155, 160.

Recommended social science electives are ECO 201 and 202.

AOT 112 is recommended but not required.

Students planning to transfer to a senior college or university to major in accounting should enroll in the Business Administration (A.A.) transfer program, take ACC 160 and 161, and meet with an advisor before taking advance-level accounting courses.