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 the recommended curriculum model below should consult their academic advisor to be sure that they take courses in the best order for their success.
Associate in Applied Science
A25100 REVISED
NC CIP: 52.0301
Evening
POS Approved: Fall 2015
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 | Writing and Inquiry  |
3 | 0 | 0 | 3 |
Totals
Class Hours: 6
Lab/Shop Hours: 2
Clinical/WBL Hours: 0
Credit Hours: 7
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 |
Select one:
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| BUS 225 OR |
Business Finance | (2) | (2) | (0) | (3) |
| WBL 111 | Work-Based Learning I | 0 | 0 | 10 | 1 |
Totals
Class Hours: 3
Lab/Shop Hours: 2
Clinical/WBL Hours: 10
Credit Hours: 5
Summer Term
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| ACC 220 | Intermediate Accounting I | 3 | 2 | 0 | 4 |
Totals
Class Hours: 3
Lab/Shop Hours: 2
Clinical/WBL Hours: 0
Credit Hours: 4
Fall Semester
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| ACC 221 | Intermediate Acct II | 3 | 2 | 0 | 4 |
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) |
Totals
Class Hours: 6
Lab/Shop Hours: 2
Clinical/WBL Hours: 0
Credit Hours: 7
Spring Semester
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| ACC 129 | Individual Income Taxes | 2 | 2 | 0 | 3 |
Select one:
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| MAT 110 OR |
Mathematical Measurement and Literacy | 2 | 2 | 0 | 3 |
| MAT 143 OR |
Quantitative Literacy |
(2) | (2) | (0) | (3) |
| MAT 152 | Statistical Methods I |
(3) | (2) | (0) | (4) |
Totals
Class Hours: 4
Lab/Shop Hours: 4
Clinical/WBL Hours: 0
Credit Hours: 6
Summer Term
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| ACC 130 | Business Income Taxes | 2 | 2 | 0 | 3 |
Totals
Class Hours: 2
Lab/Shop Hours: 2
Clinical/WBL Hours: 0
Credit Hours: 3
Fall Semester
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| ACC 225 | Cost Accounting | 3 | 0 | 0 | 3 |
Select one:
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| CIS 110 OR |
Introduction to Computers |
(2) | (2) | (0) | (3) |
| CIS 111 | Basic PC Literacy | 1 | 2 | 0 | 2 |
Totals
Class Hours: 4
Lab/Shop Hours: 2
Clinical/WBL Hours: 0
Credit Hours: 5
Spring Semester
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| ACC 226 | Advanced Managerial Accounting | 3 | 0 | 0 | 3 |
| BUS 115 | Business Law I NEW VERSION 2015 |
3 | 0 | 0 | 3 |
Totals
Class Hours: 6
Lab/Shop Hours: 0
Clinical/WBL Hours: 0
Credit Hours: 6
Summer Term
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| BUS 116 | Business Law II NEW VERSION 2015 | 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: 6
Lab/Shop Hours: 0
Clinical/WBL Hours: 0
Credit Hours: 6
Fall Semester
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| ACC 150 | Accounting Software Appl | 1 | 2 | 0 | 2 |
| ACC 269 | Auditing & Assurance Services | 3 | 0 | 0 | 3 |
Totals
Class Hours: 4
Lab/Shop Hours: 2
Clinical/WBL Hours: 0
Credit Hours: 5
Spring Semester
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| ACC 250 | Advanced Accounting | 3 | 0 | 0 | 3 |
| ACC 279 | Advanced Auditing | 3 | 0 | 0 | 3 |
Totals
Class Hours: 6
Lab/Shop Hours: 0
Clinical/WBL Hours: 0
Credit Hours: 6
Summer Term
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: 3
Lab/Shop Hours: 0
Clinical/WBL Hours: 0
Credit Hours: 3
Fall Semester
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| CTS 130 | Spreadsheet | 2 | 2 | 0 | 3 |
| ___ ___ | Humanities/Fine Arts Elective |
** | ** | 0 | 3 |
Totals
Class Hours: 2
Lab/Shop Hours: 2
Clinical/WBL Hours: 0
Credit Hours: 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)
- : 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.
A25100 REVISED
