The Accounting curriculum leads to an Associate in Applied Science (A.A.S.) degree. Students receive training in accounting theory and generally accepted accounting techniques, as well as in basic management and related fields. Students are prepared for a variety of careers in both industry and government, including positions such as junior accountant, accounting trainee, accounts receivable or accounts payable technician, or tax examiner.
Student Learning Outcomes:
Upon completion of the Accounting curriculum, the student will be able to:
- Demonstrate an understanding of financial statements prepared according to Generally Accepted Accounting Principles (GAAP), prepare journal entries and complete the accounting cycle using computerized general ledger software.
- Demonstrate an understanding of managerial and cost accounting concepts.
- Analyze and interpret financial statements for economic decision-making.
- Effectively communicate with users of financial information orally and in writing.
Program Entry Requirements:
The program is open to interested students. However, all new students are normally required to take the College's placement tests at their time of entry. Students identified as needing developmental course work must satisfactorily complete the appropriate English and mathematics courses as a part of their degree program.
Program Of Study And Graduation Requirements:
A minimum of 62 credits and a grade point average of 2.0 ("C" average) are required for graduation.
Accounting Course Sequence
- ACCT 101 - Financial Accounting
- ECON 181 - Principles of Economics (Macroeconomics)
- ENGL 101 - English Composition I
- MATH 151 - Linear Mathematics or
- MATH 161 - Precalculus I or
- MATH 162 - Precalculus II or
- MATH 171 - Calculus I
- MNGT 121 - Introduction to Business
- ACCT 102 - Managerial Accounting
- ENGL 102 - The Research Paper
- ECON 182 - Principles of Economics (Microeconomics)
- ACCT 103 - Microcomputers in Accounting
- MNGT 141 - Principles of Management
- ACCT 201 - Intermediate Accounting I
- Humanities Elective
- ECON 112 - Statistics I
- Social Science Elective
- CIS 103 - Applied Computer Technology
- ACCT 202 - Intermediate Accounting II
- Accounting Elective (choose one of the following):
- ACCT 203 - Cost Accounting
- ACCT 208 - Tax Accounting or
- ACCT 215 - Nonprofit Accounting or
- ACCT 206 - Auditing or
- ACCT 250 - Advanced Accounting
- ECON 114 - Statistics II
- Science Elective
General Education Requirements:
All General Education requirements are met through required courses (as indicated above) except for the Writing Intensive requirement, the Interpretive Studies requirement, and the American/Global Diversity requirement. Therefore, in order to graduate, students in this program must choose one course that is designated Writing Intensive, one course that is designated Interpretive Studies, and one course that is designated American/Global Diversity. The same course may be used to fulfill several requirements.