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 | 3 | 2 | 0 | 4 |
| ENG 111 | Writing and Inquiry NEW VERSION | 3 | 0 | 0 | 3 |
| Select one: | |||||
| Mathematical Measurement and Literacy NEW VERSION | 2 | 2 | 0 | 3 | |
| OR | |||||
| Quantitative Literacy NEW VERSION | (2) | (2) | (0) | (3) | |
| OR | |||||
| Statistical Methods I NEW VERSION | (3) | (2) | (0) | (4) | |
| Select one: | |||||
| Interpersonal Psychology REVISED REQUISITE | (3) | (0) | (0) | (3) | |
| OR | |||||
| General Psychology REVISED REQUISITE | 3 | 0 | 0 | 3 | |
| Total: | 11 | 4 | 0 | 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 |
| BUS 225 | Business Finance | 2 | 2 | 0 | 3 |
| Select one: | |||||
| Introduction to Computers | (2) | (2) | (0) | (3) | |
| OR | |||||
| Basic PC Literacy | 1 | 2 | 0 | 2 | |
| Select one: | |||||
| Introduction to Communication REVISED REQUISITE | 3 | 0 | 0 | 3 | |
| OR | |||||
| Intro Interpersonal Com REVISED | (3) | (0) | (0) | (3) | |
| OR | |||||
| Public Speaking REVISED REQUISITE | (3) | (0) | (0) | (3) | |
| OR | |||||
| Writing/Research in the Disc | (3) | (0) | (0) | (3) | |
| OR | |||||
| Prof Research & Reporting | (3) | (0) | (0) | (3) | |
| OR | |||||
| Oral Communication | (3) | (0) | (0) | (3) | |
| ___ ___ | Humanities/Fine Arts Elective | ** | ** | 0 | 3 |
| Total: | 11 | 8 | 0 | 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 | 3 | 2 | 0 | 4 |
| BUS 115 | Business Law I REVISED REQUISITE | 3 | 0 | 0 | 3 |
| Total: | 8 | 4 | 0 | 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 |
| Select one: | |||||
| Intro to ACC Spreadsheets | 1 | 3 | 0 | 2 | |
| OR | |||||
| Spreadsheet | (2) | (2) | (0) | (3) | |
| Total: | 13 | 5 | 0 | 15 | |
Spring Semester
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| ACC 150 | Accounting Software Appl | 1 | 3 | 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: | |||||
| Survey of Economics REVISED REQUISITE | 3 | 0 | 0 | 3 | |
| OR | |||||
| Prin of Microeconomics REVISED REQUISITE | (3) | (0) | (0) | (3) | |
| OR | |||||
| Prin of Macroeconomics REVISED REQUISITE | (3) | (0) | (0) | (3) | |
| Total: | 13 | 3 | 0 | 14 | |
Total Credit Hours: 70
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.