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
Day
POS Approved: Fall 2011

Fall Semester

Course	Course Title	Class Hours	Lab/Shop Hours	Clinical/WBL Hours	Credit Hours
ACC 120	Prin of Financial Accounting	3	2	0	4
ENG 111	Expository Writing	3	0	0	3

Select one:

Course	Course Title	Class Hours	Lab/Shop Hours	Clinical/WBL Hours	Credit Hours
MAT 115 OR	Mathematical Models	2	2	0	3
MAT 140 OR	Survey of Mathematics	(3)	(0)	(0)	(3)
MAT 161	College Algebra	(3)	(0)	(0)	(3)

Select one:

Course	Course Title	Class Hours	Lab/Shop Hours	Clinical/WBL Hours	Credit Hours
PSY 118 OR	Interpersonal Psychology	3	0	0	3
PSY 150	General Psychology	(3)	(0)	(0)	(3)

Totals

Class Hours: 11
Lab/Shop Hours: 4
Clinical/WBL Hours: 0
Credit Hours: 13

Spring Semester

Course	Course Title	Class Hours	Lab/Shop Hours	Clinical/WBL Hours	Credit Hours
ACC 121	Prin of Managerial Accounting	3	2	0	4
ACC 129	Individual Income Taxes	2	2	0	3

Select one:

Course	Course Title	Class Hours	Lab/Shop Hours	Clinical/WBL Hours	Credit Hours
BUS 225 OR	Business Finance	(2)	(2)	(0)	(3)
COE 111	Co-op Work Experience I	0	0	10	1

Select one:

Course	Course Title	Class Hours	Lab/Shop Hours	Clinical/WBL Hours	Credit Hours
CIS 110 OR	Introduction to Computers NEW PREREQ	(2)	(2)	(0)	(3)
CIS 111	Basic PC Literacy NEW PREREQ	1	2	0	2

Select one:

Course	Course Title	Class Hours	Lab/Shop Hours	Clinical/WBL Hours	Credit Hours
COM 120 OR	Intro Interpersonal Com	3	0	0	3
COM 231 OR	Public Speaking	(3)	(0)	(0)	(3)
ENG 114 OR	Prof Research & Reporting	(3)	(0)	(0)	(3)
ENG 115	Oral Communication	(3)	(0)	(0)	(3)

Course	Course Title	Class Hours	Lab/Shop Hours	Clinical/WBL Hours	Credit Hours
___ ___	Humanities/Fine Arts Elective	**	**	0	3

Totals

Class Hours: 9
Lab/Shop Hours: 6
Clinical/WBL Hours: 10
Credit Hours: 16

Summer Term

Course	Course Title	Class Hours	Lab/Shop Hours	Clinical/WBL Hours	Credit Hours
ACC 130	Business Income Taxes	2	2	0	3
ACC 220	Intermediate Accounting I	3	2	0	4
BUS 115	Business Law I	3	0	0	3

Totals

Class Hours: 8
Lab/Shop Hours: 4
Clinical/WBL Hours: 0
Credit Hours: 10

Fall Semester

Course	Course Title	Class Hours	Lab/Shop Hours	Clinical/WBL Hours	Credit Hours
ACC 221	Intermediate Acct II	3	2	0	4
ACC 225	Cost Accounting	3	0	0	3
ACC 269	Auditing & Assurance Services	3	0	0	3
BUS 116	Business Law II	3	0	0	3
CTS 130	Spreadsheet	2	2	0	3

Totals

Class Hours: 14
Lab/Shop Hours: 4
Clinical/WBL Hours: 0
Credit Hours: 16

Spring Semester

Course	Course Title	Class Hours	Lab/Shop Hours	Clinical/WBL Hours	Credit Hours
ACC 150	Accounting Software Appl	1	2	0	2
ACC 226	Advanced Managerial Accounting	3	0	0	3
ACC 250	Advanced Accounting	3	0	0	3
ACC 279	Advanced Auditing	3	0	0	3

Select one:

Course	Course Title	Class Hours	Lab/Shop Hours	Clinical/WBL Hours	Credit Hours
ECO 251 OR	Prin of Microeconomics	3	0	0	3
ECO 252	Prin of Macroeconomics	(3)	(0)	(0)	(3)

Totals

Class Hours: 13
Lab/Shop Hours: 2
Clinical/WBL Hours: 0
Credit Hours: 14

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)
• : Global Distinction
• : Requisite(s)

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.

General Education Courses
Written Communication:	ENG 111
Oral Communication:	ENG 115
Behavioral and Social Science:	ECO 251, ECO 252, PSY 118, PSY 150
Humanities and Fine Arts:	ART 111, ENG 131, ENG 273, HUM 110, HUM 115, HUM 220, MUS 110, PHI 215, PHI 240, REL 110
Mathematics:	MAT 115, MAT 140, MAT 155/155A, MAT 161
Technology:	CIS 110, CIS 111

A25100