Accounting A.A.S. (ACC)

Attention 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.

The Accounting Associate Degree program is accredited by the Accreditation Council of Business Schools and Programs (ACBSP).

This career program is designed to provide students with the necessary skills for entry level accounting 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, publicaccounting 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.
• create and utilize management accounting information for decision-making purposes.
• demonstrate the accounting and reporting of equity in a business.
• demonstrate effective communication.
• apply accounting concepts and principles for preparing and analyzing financial statements and business operations.
• apply financial and 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.
First Semester
Course Number Course Name Course Credits
ACC 160 Principles of Accounting I 3
BUS 120 Introduction to Business Organization 3
ENG 105 Research and Composition 3
CIS 105 Introduction to Computers and Applications 3
Elective Mathematics 3-4
Semester Total 15
Second Semester
Course Number Course Name Course Credits
ACC 161 Principles of Accounting II 3
ACC 205 Income Tax Accounting 3
BUS 211 Principles of Management 3
ENG 106
OR ENG 107
OR ENG 108
Introduction to Literature
Writing in the Workplace 
Creative Nonfiction
Elective Mathematics/Science 3-5
Semester Total 15-17
Third Semester
Course Number Course Name Course Credits
ACC 201 Intermediate Accounting I 3
ACC 203 Cost/Managerial Accounting 3
BUS 209 Business Communications 3
BUS 221 Principles of Marketing 3
PSY 140
OR SOC 150
Introduction to Psychology
Introduction to Sociology
Semester Total 15
Fourth Semester
Course Number Course Name Course Credits
ACC 202 Intermediate Accounting II 3
ACC 262 Accounting Information Systems 3
BUS 241 Business Law I 3
BUS 285
OR BUS 284
Global Business Practice Firm
Business Internship (Accounting Option)
Elective Social Science/Humanities 3
Semester Total 16-18
Credit Total 61-65

Recommended elective for first semester is MAT 118.
Recommended electives for second semester are MAT 155 and 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 advanced-level accounting courses.Students Occupationally and Academically Ready