Accounting and Finance - Accounting Track

Curriculum Description

The Accounting and Finance curriculum is designed to provide students with the knowledge and the skills necessary for employment and growth in the accounting and finance profession. Accountants and finance professionals assemble and analyze, process, and communicate essential information about financial operations.

Course work may include accounting, finance, ethics, business law, computer applications, financial planning, insurance, marketing, real estate, selling, and taxation. 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 and finance positions in many types of organizations including accounting firms, small businesses, manufacturing firms, banks, hospitals, school systems, and governmental agencies.

This curriculum model is designed for the student that wishes to obtain the Associate in Applied Science degree in Accounting and Finance with an emphasis in Accounting.

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

A25800AC REVISED
NC CIP: 52.0304
Day
POS Approved: Fall 2020

Fall Semester

Course Course Title Class Hours Lab/Shop Hours Clinical/WBL Hours Credit Hours
ACC 120 Prin of Financial Accounting REVISED REQUISITE Comprehensive Articulation Agreement 3 2 0 4
ENG 111 Writing and Inquiry NEW VERSION Comprehensive Articulation Agreement Universal General Education Transfer Component Global Distinction Requisite 3 0 0 3
Select one:
Course Course Title Class Hours Lab/Shop Hours Clinical/WBL Hours Credit Hours
MAT 110
OR
Mathematical Measurement and Literacy NEW VERSION Requisite 2 2 0 3
MAT 143
OR
Quantitative Literacy NEW VERSION Comprehensive Articulation Agreement Universal General Education Transfer Component Global Distinction Requisite (2) (2) (0) (3)
MAT 152 Statistical Methods I NEW VERSION Comprehensive Articulation Agreement Universal General Education Transfer Component Global Distinction Requisite (3) (2) (0) (4)
Select one:
Course Course Title Class Hours Lab/Shop Hours Clinical/WBL Hours Credit Hours
PSY 118
OR
Interpersonal Psychology REVISED REQUISITE (3) (0) (0) (3)
PSY 150 General Psychology REVISED REQUISITE Comprehensive Articulation Agreement Universal General Education Transfer Component Global Distinction 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 Comprehensive Articulation Agreement Requisite 3 2 0 4
ACC 129 Individual Income Taxes 2 2 0 3
BUS 225 Business Finance Requisite 2 2 0 3
Select one:
Course Course Title Class Hours Lab/Shop Hours Clinical/WBL Hours Credit Hours
CIS 110
OR
Introduction to Computers Comprehensive Articulation Agreement (2) (2) (0) (3)
CIS 111 Basic PC Literacy 1 2 0 2
Select one:
Course Course Title Class Hours Lab/Shop Hours Clinical/WBL Hours Credit Hours
COM 110
OR
Introduction to Communication REVISED REQUISITE Comprehensive Articulation Agreement 3 0 0 3
COM 120
OR
Intro Interpersonal Com REVISED Comprehensive Articulation Agreement Universal General Education Transfer Component Global Distinction (3) (0) (0) (3)
COM 231
OR
Public Speaking REVISED REQUISITE Comprehensive Articulation Agreement Universal General Education Transfer Component Global Distinction (3) (0) (0) (3)
ENG 112
OR
Writing/Research in the Disc 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)
Course Course Title Class Hours Lab/Shop Hours Clinical/WBL Hours Credit Hours
___ ___ Humanities/Fine Arts Elective Comprehensive Articulation Agreement ** ** 0 3
Totals

Class Hours: 11
Lab/Shop Hours: 8
Clinical/WBL Hours: 0
Credit Hours: 18

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 Requisite 3 2 0 4
BUS 115 Business Law I REVISED REQUISITE Comprehensive Articulation Agreement 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 Requisite 3 2 0 4
ACC 225 Cost Accounting Requisite 3 0 0 3
ACC 269 Auditing & Assurance Services Requisite 3 0 0 3
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
ACC 149
OR
Intro to ACC Spreadsheets Requisite 1 3 0 2
CTS 130 Spreadsheet Requisite (2) (2) (0) (3)
Totals

Class Hours: 13
Lab/Shop Hours: 5
Clinical/WBL Hours: 0
Credit Hours: 15

Spring Semester

Course Course Title Class Hours Lab/Shop Hours Clinical/WBL Hours Credit Hours
ACC 150 Accounting Software Appl Requisite 1 3 0 2
ACC 226 Advanced Managerial Accounting Requisite 3 0 0 3
ACC 250 Advanced Accounting Requisite 3 0 0 3
ACC 279 Advanced Auditing Requisite 3 0 0 3
Select one:
Course Course Title Class Hours Lab/Shop Hours Clinical/WBL Hours Credit Hours
ECO 151
OR
Survey of Economics REVISED REQUISITE Comprehensive Articulation Agreement Requisite 3 0 0 3
ECO 251
OR
Prin of Microeconomics REVISED REQUISITE Comprehensive Articulation Agreement Universal General Education Transfer Component Requisite (3) (0) (0) (3)
ECO 252 Prin of Macroeconomics REVISED REQUISITE Comprehensive Articulation Agreement Universal General Education Transfer Component Global Distinction Requisite (3) (0) (0) (3)
Totals

Class Hours: 13
Lab/Shop Hours: 3
Clinical/WBL Hours: 0
Credit Hours: 14

Total Credit Hours: 70

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, 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.

Work-Based learning may be available. Please see your advisor for more information. Courses available: WBL 111, WBL 121, WBL 131.

2018FA State Curriculum Standard Revision; new title and code; repackaged only.
            This program was formerly Accounting A25100.

A25800AC REVISED