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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 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
NC CIP: 52.0301
Evening
POS Approved: Fall 2016

Fall Semester

Course Course Title Class Hours Lab/Shop Hours Clinical/WBL Hours Credit Hours
ACC 120 Prin of Financial Accounting Comprehensive Articulation Agreement Requisite 3 2 0 4
ENG 111 Writing and Inquiry Comprehensive Articulation Agreement Universal General Education Transfer Component Global Distinction Requisite 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 Comprehensive Articulation Agreement Requisite 3 2 0 4
Select one:
Course Course Title Class Hours Lab/Shop Hours Clinical/WBL Hours Credit Hours
BUS 225
OR
Business Finance Requisite (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 Requisite 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 Requisite 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 Comprehensive Articulation Agreement Global Distinction Requisite (3) (0) (0) (3)
COM 231
OR
Public Speaking Comprehensive Articulation Agreement Universal General Education Transfer Component Global Distinction Requisite (3) (0) (0) (3)
ENG 114
OR
Prof Research & Reporting Comprehensive Articulation Agreement Global Distinction Requisite 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 Requisite 2 2 0 3
MAT 143
OR
Quantitative Literacy Comprehensive Articulation Agreement Universal General Education Transfer Component Global Distinction Requisite (2) (2) (0) (3)
MAT 152 Statistical Methods I Comprehensive Articulation Agreement Universal General Education Transfer Component Global Distinction Requisite (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 Requisite 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 REVISED 2016FA Comprehensive Articulation Agreement Requisite (2) (2) (0) (3)
CIS 111 Basic PC Literacy Requisite 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 Requisite 3 0 0 3
BUS 115 Business Law I Comprehensive Articulation Agreement Requisite 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 Requisite 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 Comprehensive Articulation Agreement Universal General Education Transfer Component Global Distinction Requisite (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 Requisite 1 2 0 2
ACC 269 Auditing & Assurance Services Requisite 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 Requisite 3 0 0 3
ACC 279 Advanced Auditing Requisite 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 Comprehensive Articulation Agreement Universal General Education Transfer Component Requisite 3 0 0 3
ECO 252 Prin of Macroeconomics Comprehensive Articulation Agreement Universal General Education Transfer Component Global Distinction Requisite (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 Requisite 2 2 0 3
___ ___ Humanities/Fine Arts Elective Comprehensive Articulation Agreement ** ** 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