Accounting (AAS.ACC)

The Accounting program provides a solid foundation in accounting skills for students who choose to enter the workforce at the end of two academic years of study. Typical job responsibilities include gathering information used for financial reports and payroll, using accounting software to maintain and update accounting records, and documenting and recording financial data such as cash receipts, expenditures, accounts receivable, and accounts payable.

Program requirements may change over time. Specific degree/graduation requirements are determined by a degree audit.
FIRST YEAR
First Semester
Hours
BUS-095
Fundamentals of Accounting

BUS-095
Fundamentals of Accounting

An introduction to basic accounting principles and techniques designed to give the student a general knowledge of accounting practices and terminology. Students will work through the accounting cycle for both a service and retail business.

Course Outline

3.0
BUS-142
Introduction to Business

BUS-142
Introduction to Business

Covers the objectives, organization, and role of business in the free-enterprise system. The course is designed to provide an overview of the field of business and to provide a framework into which specialized fields may be studied.

Course Outline

3.0
CIS-160
Practical Software Application

CIS-160
Practical Software Application

Provides an opportunity for students to learn computer concepts and to use word processing, spreadsheet, database management, and presentation software. (Repeatable 3 Times)


Course Outline

3.0
BUS-094
Business Math

BUS-094
Business Math

Covers basic applications of mathematics in the business world percentages, elementary algebra, purchasing, selling, interest, future value, present value, etc. It is designed to reinforce and expand business concepts held by the student through the use of mathematics.

Course Outline

3.0
ENG-095
Business English

ENG-095
Business English

Using critical thinking skills, students will study and reinforce the basics of the English language as they apply to business communications. Emphasis is placed on grammar, punctuation, spelling, word usage, and sentence structure.

Course Outline

OR
ENG-119
Composition I Pathway

ENG-119
Composition I Pathway

Students will study the writing process by reading essays illustrating a variety of rhetorical strategies, analyzing texts, and writing, revising, and editing short essays. Course is for students who have assessed into developmental English, receiving supplemental instruction for course completion.


Course Outline

* OR
ENG-120
Composition I

ENG-120
Composition I

Students will study the writing process by reading essays that illustrate a variety of rhetorical strategies, analyzing writing tasks and texts, and writing, revising, and editing short essays.


Course Outline

*
3.0

Semester Totals

15.0
Second Semester
BUS-151
Financial Accounting

BUS-151
Financial Accounting

A study of the financial statements, the accounting process and the principles and procedures underlying items on the financial statements.


Course Outline

*
3.0
ECO-130
The American Economy

ECO-130
The American Economy

Combines Macroeconomics and Microeconomics and focuses on basic supply and demand analysis, national income accounting, business cycles, inflation, unemployment, fiscal and monetary policy, and international economic problems.

Course Outline

OR
ECO-231
Principles of Econ I (Macro)

ECO-231
Principles of Econ I (Macro)

Focuses on the nature and method of economics, basic supply and demand analysis, national income accounting, business cycles, inflation and unemployment, fiscal policy, money and banking, and monetary policy.

Course Outline

3.0
BUS-251
Principles of Management

BUS-251
Principles of Management

Provides an overview of how managers utilize planning, organization, leadership, and control in order to ensure that a firm achieves its goals in the most efficient way possible.

Course Outline

3.0
BUS-200
Legal Environ/Business

BUS-200
Legal Environ/Business

An introduction to legal systems and law, especially the U.S. legal system. Business-legal relationships in the areas of criminal law, torts, product liability, and contracts are examined. Consumer, labor, and environmental law are studied.

Course Outline

3.0
CIS-093
Access

CIS-093
Access

An introduction to Microsoft Access, a database management application designed to operate in the Windows environment. (Repeatable 3 Times)


Prerequisites: CIS 040 or equivalent experience


Course Outline

2.0
SFS-101
Strategies for Success

SFS-101
Strategies for Success

Designed to improve student performance in college and beyond. Topics include: college resources; identification of college and career goals; implementation of study, note-taking, and test-taking strategies; and development of life management skills including time management, stress management, and relationship skills.

Course Outline

OR
HED ---
Health Elective

HED ---
Health Elective

No Description Available
OR
PED ---
PE Elective

PED ---
PE Elective

No Description Available
2.0

Semester Totals

16.0
SECOND YEAR
First Semester
Hours
BUS-098
Intermediate Accounting

BUS-098
Intermediate Accounting

Provides an in-depth study of accounting theory and current practice. Includes the development of accounting theory, the format and content of the financial statements, and emphasizes revenue recognition and assets.


Course Outline

*
3.0
BUS-152
Managerial Accounting

BUS-152
Managerial Accounting

Designed to use accounting information to help management make decisions concerning product costing, planning and controlling operations in an ever-changing business environment.


Course Outline

*
3.0
BUS-141
Business Communications

BUS-141
Business Communications

Provides students practical strategies for improving written and oral communication, including employment communication, in business settings.

Course Outline

3.0
BUS-086
Statistics for Business

BUS-086
Statistics for Business

Develops a working knowledge of some of the statistical tools used in business analysis and decision making.

Course Outline

+
3.0
CIS-094
Excel

CIS-094
Excel

The basics of the Excel software package will be covered. This includes spreadsheet basics, formulas, functions, charting, data management, and collaborative tools. (Repeatable 3 Times)



Course Outline

2.0
--- ---
General Education Elective

--- ---
General Education Elective

No Description Available
2.0

Semester Totals

16.0
Second Semester
BUS-099
Computerized Accounting

BUS-099
Computerized Accounting

A capstone course which reinforces financial accounting concepts and procedures through the use of personal computers and popular commercial software. A comprehensive study of computerized accounting systems in both service and merchandising environments.


Course Outline

*
3.0
BUS-096
Federal Tax Accounting

BUS-096
Federal Tax Accounting

Focuses on a practical study of the fundamentals of taxation and the current federal revenue act as it relates to individuals.

Course Outline

3.0
BUS-097
Principles of Cost Accounting

BUS-097
Principles of Cost Accounting

A study of job order, process and standard cost systems and management's uses of cost information for planning and control.


Course Outline

*
3.0
BUS-060
Automated Office Procedures

BUS-060
Automated Office Procedures

Students manage office activities using computer software and equipment in a simulated office environment. Students use word processing, electronic mail and calendaring, and other specialized software.


Course Outline

*
3.0
BUS-087
Accounting Internship

BUS-087
Accounting Internship

Designed to provide employment experience in a position that will utilize the specialized skills of the student. The position must be approved by the accounting program coordinator before the student registers for the course.

Course Outline

* OR
BUS/CIS
BUS/CIS Elective

BUS/CIS
BUS/CIS Elective

No Description Available
3.0

Semester Totals

15.0

Total Program Hours

62.0