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Accounting

Curriculum Description

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.

The following represents one way in which the program of study can be completed. Students who aren’t able to follow this plan should consult their academic advisor to be sure that they take courses in the best order for their success.

Associate in Applied Science

A25100
NC CIP: 52.0301
Evening
POS Approved: Fall 2012

Course Course Title HOURS PER WEEK
Class Lab/ Shop Clinical/ Co-op Credit
Fall Semester
ACC 120 Prin of Financial Accounting 3 2 0 4
ENG 111 Expository Writing 3 0 0 3
   
    6 2 0 7

Spring Semester
ACC 121 Prin of Managerial Accounting 3 2 0 4
Select one:
Business Finance (2) (2) (0) (3)
  OR        
Co-op Work Experience I 0 0 10 1
   
    3 2 10 5

Summer Term
ACC 220 Intermediate Accounting I 3 2 0 4
   
    3 2 0 4

Fall Semester
ACC 221 Intermediate Acct II 3 2 0 4
Select one:
Intro Interpersonal Com (3) (0) (0) (3)
  OR        
Public Speaking (3) (0) (0) (3)
  OR        
Prof Research & Reporting 3 0 0 3
  OR        
Oral Communication (3) (0) (0) (3)
   
    6 2 0 7

Spring Semester
ACC 129 Individual Income Taxes 2 2 0 3
Select one:
Mathematical Models NEW REQUISITE 2 2 0 3
  OR        
Survey of Mathematics NEW REQUISITE (3) (0) (0) (3)
  OR        
College Algebra NEW REQUISITE (3) (0) (0) (3)
   
    4 4 0 6

Summer Term
ACC 130 Business Income Taxes 2 2 0 3
   
    2 2 0 3

Fall Semester
ACC 225 Cost Accounting 3 0 0 3
Select one:
Introduction to Computers (2) (2) (0) (3)
  OR        
Basic PC Literacy 1 2 0 2
   
    4 2 0 5

Spring Semester
ACC 226 Advanced Managerial Accounting 3 0 0 3
BUS 115 Business Law I 3 0 0 3
   
    6 0 0 6

Summer Term
BUS 116 Business Law II 3 0 0 3
Select one:
Interpersonal Psychology 3 0 0 3
  OR        
General Psychology (3) (0) (0) (3)
   
    6 0 0 6

Fall Semester
ACC 150 Accounting Software Appl 1 2 0 2
ACC 269 Auditing & Assurance Services 3 0 0 3
   
    4 2 0 5

Spring Semester
ACC 250 Advanced Accounting 3 0 0 3
ACC 279 Advanced Auditing 3 0 0 3
   
    6 0 0 6

Summer Term
Select one:
Prin of Microeconomics 3 0 0 3
  OR        
Prin of Macroeconomics (3) (0) (0) (3)
   
    3 0 0 3

Fall Semester
CTS 130 Spreadsheet 2 2 0 3
___ ___ Humanities/Fine Arts Elective ** ** 0 3
   
    2 2 0 6

Total Credit Hours: 69

Legend

  • : Comprehensive Articulation Agreement - This course is recommended for students transferring to a four-year university.
  • : Local Requirement
  • : Instructional Service Agreement
  • : Universal General Education Transfer Component (UGETC)

Additional Information

Humanities/Fine Arts Electives — Select one: ART 111, ENG 131, ENG 273, HUM 110, HUM 115, HUM 220, MUS 110, PHI 215, PHI 240 or REL 110. Consult an academic advisor concerning other possible electives.

**Hours will vary depending on course selection.