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 2021
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 |
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) |
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 |
| BUS 225 | Business Finance |
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 |
(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 |
3 | 0 | 0 | 3 |
| COM 120 OR |
Intro Interpersonal Com |
(3) | (0) | (0) | (3) |
| COM 231 OR |
Public Speaking |
(3) | (0) | (0) | (3) |
| ENG 112 OR |
Writing/Research in the Disc |
(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: 11
Lab/Shop Hours: 8
Clinical/WBL Hours: 0
Credit Hours: 15
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 |
Totals
Class Hours: 5
Lab/Shop Hours: 4
Clinical/WBL Hours: 0
Credit Hours: 7
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 115 | Business Law I |
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 |
1 | 3 | 0 | 2 |
| CTS 130 | Spreadsheet |
(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 |
1 | 3 | 0 | 2 |
| BUS 116 | Business Law II |
3 | 0 | 0 | 3 |
Select one:
| Course | Course Title | Class Hours | Lab/Shop Hours | Clinical/WBL Hours | Credit Hours |
|---|---|---|---|---|---|
| ACC 226 OR |
Advanced Managerial Accounting |
3 | 0 | 0 | 3 |
| ACC 250 OR |
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 151 OR |
Survey of Economics |
3 | 0 | 0 | 3 |
| ECO 251 OR |
Prin of Microeconomics |
(3) | (0) | (0) | (3) |
| ECO 252 | Prin of Macroeconomics |
(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: 10
Lab/Shop Hours: 3
Clinical/WBL Hours: 0
Credit Hours: 14
Total Credit Hours: 64
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.
