The accounting program offers three levels of programs, all built on the solid foundation of courses contained in the career studies program. The programs prepare students for entry-level positions or help students update their skills and knowledge if they are already working in the accounting field.
The career studies program prepares students for employment in accounts receivable or accounts payable, or as a payroll clerk or bank teller.
The same hours meet some of the educational requirements for students who have already earned a baccalaureate degree and wish to sit for the Certified Public Account (CPA) exam. These classes also serve as a unique review mechanism for CPA candidates. Additionally, they meet federal government guidelines for accounting course work to qualify for positions or promotion in the government workforce.
A cooperative education program allows students to earn academic credit while gaining work experience at local sites.
Associate of Applied Science Degree: Accounting (203)
| SEMESTER 1 (BASED ON A FALL SEMESTER START) |
Course Number |
Course Title |
Credits |
Prerequisite |
| ACC 211 |
Principles of Accounting I |
3 |
|
| BUS 100 |
Introduction to Business |
3 |
|
| ENG 111 |
College Composition I |
3 |
Placement |
| ITE 115 |
Introduction to Computer Applications and Concepts1 |
4 |
|
| MTH 121 |
Fundamentals of Mathematics |
3 |
Placement |
| SDV 100 |
College Success Skills |
1 |
|
| |
SEMESTER TOTAL |
17 |
|
| SEMESTER 2 |
Course Number |
Course Title |
Credits |
Prerequisite |
| ACC 212 |
Principles of Accounting II |
3 |
ACC 211 |
| ACC 215 |
Computerized Accounting |
3 |
ACC 211 |
| BUS 125 |
Applied Business Mathematics |
3 |
MTH 121 |
| BUS 200 |
Principles of Management |
3 |
BUS 100 |
| ECO 120 |
Survey of Economics
(or ECO 201 or ECO 202) |
3 |
|
| |
Humanities Elective2 |
3 |
|
| |
SEMESTER TOTAL |
18 |
|
| SEMESTER 3 |
Course Number |
Course Title |
Credits |
Prerequisite |
| BUS 241 |
Business Law I |
3 |
|
| ACC 221 |
Intermediate Accounting I |
4 |
ACC 212 |
| ACC 231 |
Cost Accounting I |
3 |
ACC 212 |
| ACC 261 |
Principles of Federal Taxation I |
3 |
|
| |
Social Science Elective2 |
3 |
|
| |
SEMESTER TOTAL |
16 |
|
| SEMESTER 4 |
Course Number |
Course Title |
Credits |
Prerequisite |
| ACC 222 |
Intermediate Accounting II |
4 |
ACC 212 |
| ACC 241 |
Auditing I |
3 |
ACC 212 |
| ACC 297 |
Cooperative Education in Accounting (or BUS elective)3 |
3 |
|
| BUS 220 |
Introduction to Business Statistics |
3 |
MTH 121 |
| |
Health/Physical Education2 |
2 |
|
| |
SEMESTER TOTAL |
15 |
|
| |
TOTAL MINIMUM CREDITS |
66 |
|
Certificate: Accounting Specialist (202.01)
| SEMESTER 1 |
Course Number |
Course Title |
Credits |
Prerequisite |
| ACC 211 |
Principles of Accounting I |
3 |
|
| ACC 261 |
Principles of Federal Taxation I |
3 |
|
| BUS 241 |
Business Law I (or ACC 215)4 |
3 |
|
| ITE 115 |
Introduction to Computer Applications and Concepts1 |
4 |
|
| |
SEMESTER TOTAL |
13 |
|
| SEMESTER 2 |
Course Number |
Course Title |
Credits |
Prerequisite |
| ACC 212 |
Principles of Accounting II |
3 |
ACC 211 |
| ENG 111 |
College Composition I |
3 |
Placement |
| MTH 121 |
Fundamentals of Mathematics |
3 |
Placement |
| SDV 100 |
College Success Skills |
1 |
|
| |
SEMESTER TOTAL |
10 |
|
| SEMESTER 3 |
Course Number |
Course Title |
Credits |
Prerequisite |
| ACC 221 |
Intermediate Accounting I |
4 |
ACC 212 |
| ACC 222 |
Intermediate Accounting II |
4 |
ACC 212 |
| ACC 231 |
Cost Accounting I |
3 |
ACC 212 |
| ACC 241 |
Auditing I |
3 |
ACC 212 |
| |
SEMESTER TOTAL |
14 |
|
Career Studies: Accounting Technician (221.203.03)
| SEMESTER 1 |
Course Number |
Course Title |
Credits |
Prerequisite |
| ACC 211 |
Principles of Accounting I |
3 |
|
| ACC 261 |
Principles of Federal Taxation I |
3 |
|
| |
SEMESTER TOTAL |
6 |
|
| SEMESTER 2 |
| ACC 212 |
Principles of Accounting II |
3 |
ACC 211 |
| BUS 241 |
Business Law I (or ACC 215)4 |
3 |
|
| |
SEMESTER TOTAL |
6 |
|
| SEMESTER 3 |
| ACC 221 |
Intermediate Accounting I |
4 |
ACC 212 |
| ACC 222 |
Intermediate Accounting II |
4 |
ACC 212 |
| ACC 231 |
Cost Accounting I |
3 |
ACC 212 |
| ACC 241 |
Auditing I |
3 |
ACC 212 |
| |
SEMESTER TOTAL |
14 |
|
| |
TOTAL MINIMUM CREDITS |
26 |
|
1 ITE 115 satisfies the college’s computer competency requirement for graduation.
2 Eligible courses are listed on page 64 in the 2008-2009 catalog. See your academic
advisor or counselor to choose the appropriate course(s).
3 Business electives include courses which have the following prefix: ACC, AST, BUS, ECO,
FIN, HRI, LGL, ITD, ITE, ITN, ITP, MKT, and REA.
4 Students with a baccalaureate degree who wish to complete requirements to sit for the
Certified Public Accountant (CPA) examination must take BUS 241. Those who are
employed in government positions who require college credit in accounting for
promotion or those seeking government employment and other students should
take ACC 215.
