Accounting, A.S.

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Program Design

The Accounting associate degree program prepares students for employment as junior accountants, bookkeepers, and accounts receivable/payable and payroll associates. Graduates will be able to maintain complete sets of accounting records and prepare financial statements and individual tax returns. Students have the opportunity to participate in the Volunteer Income Tax Assistance (VITA) program, in which they gain practical experience in the preparation of tax returns. Students interested in transferring to earn a bachelor’s degree should enroll in the Accounting and Business Administration Transfer, A.S. degree program.

Note: Students should meet with a faculty advisor to plan their program of study.

Curriculum

Students may enroll full- or part-time. Since some courses are not offered in both the fall and spring semesters, see an advisor about your schedule. Note: All business and accounting courses, except for BBG* 108 (formerly QM 110), have prerequisites. Check catalog course description before registering.

Learning Outcomes

Upon successful completion of all Accounting degree program requirements, graduates will

Demonstrate relevant content knowledge in required core business disciplines (accounting, business law, management and organizational behavior, and marketing) and apply concepts in problem solving through identifying and evaluating alternative solutions and offering a well-supported conclusion.
Recognize proper business acumen and decorum in professional interactions; demonstrate appropriate interpersonal communication and presentation skills and demeanor; demonstrate the ability to use presentation and team interpersonal skills effectively in class presentations.
Recognize and respond thoughtfully to situations that present ethical dilemma, demonstrating the ability to identify ethical dilemmas and social responsibilities of business, an ability to confront ethical dilemmas, and apply ethical principles to business situations using concepts learned.
Apply accounting concepts and critical thinking skills to make sound financial decisions.
Demonstrate an understanding of the interrelationships between accounting and business courses.

In addition, the graduate will complete the comprehensive learning outcomes identified with the General Education Core.

Accounting Requirements

ACC* 115:&nbsp;Financial Accounting 4 Credits
BBG* 101:&nbsp;Introduction to Business 3 Credits
BBG* 234:&nbsp;Legal Environment of Business 3 Credits
ENG* 101:&nbsp;Composition 3 Credits (Gen Ed - Mode 2 )
BBG* 108:&nbsp;Business & Consumer Finance 3 Credits (formerly QM 110)^‡
Subtotal: 16
ACC* 118:&nbsp;Managerial Accounting 4 Credits
BBG* 236:&nbsp;Commercial Law 3 Credits
Choose one Business or CSA* Elective 2-3 Credits ^‡‡
ACC* 125:&nbsp;Accounting Computer Applications I 3 Credits
ECN* 102:&nbsp;Principles of Microeconomics 3 Credits (Gen Ed - Mode 6 )
Choose one course from Gen Ed - Mode 3 or Gen Ed - Mode 6 3 Credits
Subtotal: 18-19
BMG* 204:&nbsp;Managerial Communication 3 Credits or
ACC* 290:&nbsp;Cooperative Education/Work Experience 3 Credits ^‡‡‡
ACC* 275:&nbsp;Principles of Intermediate Accounting I 4 Credits
ACC* 241:&nbsp;Federal Taxes I 3 Credits
COM* 173:&nbsp;Public Speaking 3 Credits (Gen Ed - Mode 3 )
Choose one from Gen Ed - Mode 4 3 Credits
Subtotal: 16
ACC* 231:&nbsp;Cost Accounting I 3 Credits ^‡‡‡‡ or
ACC* 251:&nbsp;Fund Accounting 3 Credits ^‡‡‡‡
ACC* 276:&nbsp;Principles of Intermediate Accounting II 4 Credits
BFN* 202:&nbsp;Corporate Finance 4 Credits
Choose one course from Gen Ed - Mode 1 3 Credits
Choose one course from Gen Ed - Mode 5 3 Credits
Subtotal: 17

Total Credits Required: 67-68

Note:

^‡ Students who receive credit for QM 110 have fulfilled the BBG* 108 requirement.

^‡‡Business elective includes courses with designations of ACC*, BES*, BFN*, BFP*, BBG*, BMG*, BMK*. Students without a strong foundation in computer skills should take CSA* 105: Introduction to Software Applications .

^‡‡‡ ACC* 290 is offered as an option for students who have a GPA of at least 2.0 and 15 credits completed toward their degrees, including ACC* 115 , 102 and 201. Permission of Cooperative Education director is required.

^‡‡‡‡ Students who are interested in a manufacturing environment should take ACC* 231: Cost Accounting I . Students who want to do local, state, federal, hospital, fundraising or college/university accounting should take ACC* 251: Fund Accounting .