Accounting A.A.S.

Accounting
Program Code: A25800

Accounting A.A.S.

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Coursework 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.

Specific Requirements

Courses requiring a grade of “C” or better: ACA, ACC, BUS, CIS, CTS, ECO, and MKT

Courses in this program

Course Code Course Credit Hours Link to course details

This course provides an orientation to the campus resources and academic skills necessary to achieve educational objectives. Emphasis is placed on an exploration of facilities and services, study skills, library skills, self-assessment, wellness, goal-setting, and critical thinking. Upon completion, students should be able to manage their learning experiences to successfully meet educational goals.

View course details for Success & Study Skills ‌‌

This course introduces business decision-making using accounting information systems. Emphasis is placed on analyzing, summarizing, reporting, and interpreting financial information. Upon completion, students should be able to prepare financial statements, understand the role of financial information in decision-making and address ethical considerations. This course has been approved for transfer under the CAA as a pre-major and/or elective course requirement.

View course details for Principles of Financial Accounting ‌‌

This course introduces computer concepts, including fundamental functions and operations of the computer. Topics include the identification of hardware components, basic computer operations, security issues, and use of software applications. Upon completion, students should be able to demonstrate an understanding of the role and function of computers and use the computer to solve problems. Microsoft Office will be used in this course; this includes Word, Excel, Access, and PowerPoint.

View course details for Introduction to Computers ‌‌

This course is designed to develop the ability to produce clear writing in a variety of genres and formats using a recursive process. Emphasis includes inquiry, analysis, effective use of rhetorical strategies, thesis development, audience awareness, and revision. Upon completion, students should be able to produce unified, coherent, well-developed essays using standard written English. This is a Universal General Education Transfer Component (UGETC) course that satisfies English Composition.

View course details for Writing and Inquiry ‌‌

This course is designed to engage students in complex and realistic situations involving the mathematical phenomena of quantity, change and relationship, and uncertainty through a project and activity-based assessment. Emphasis is placed on authentic contexts which will introduce the concepts of numeracy, proportional reasoning, dimensional analysis, rates of growth, personal finance, consumer statistics, practical probabilities, and mathematics for citizenship.

View course details for Quantitative Literacy ‌‌

 

Course Code Course Credit Hours Link to course details

This course includes a greater emphasis on managerial and cost accounting skills. Emphasis is placed on managerial accounting concepts for external and internal analysis, reporting and decision-making. Upon completion, students should be able to analyze and interpret transactions relating to managerial concepts, including product costing systems. This course has been approved for transfer under the CAA as a pre-major and/or elective course requirement.

View course details for Principles of Managerial Accounting ‌‌

This course introduces microcomputer applications related to accounting systems. Topics include general ledger, accounts receivable, accounts payable, inventory, payroll, and correcting, adjusting, and closing entries. Upon completion, students should be able to use a computer accounting software package to solve accounting problems.

View course details for Accounting Software Applications ‌‌

This course provides a survey of the business world. Topics include the basic principles and practices of contemporary business. Upon completion, students should be able to demonstrate an understanding of business concepts as a foundation for studying other business subjects. This course has been approved for transfer under the CAA as a pre-major and/or elective course requirement.

View course details for Introduction to Business ‌‌

This course introduces basic spreadsheet design and development. Topics include writing formulas, using functions, enhancing spreadsheets, creating charts, and printing. Upon completion, students should be able to design and print basic spreadsheets and charts. This course covers advanced functions, charting, macros, databases, and linking.

View course details for Spreadsheet ‌‌

This course introduces the principles and problems of marketing goods and services. Topics include promotion, placement, and pricing strategies for products. Upon completion, students should be able to apply marketing principles in organizational decision making.

View course details for Principles of Marketing ‌‌

 

Course Code Course Credit Hours Link to course details

This course is designed to be an overview of the major functions of management. Emphasis is placed on planning, organizing, controlling, directing, and communicating. Upon completion, students should be able to work as contributing members of a team utilizing these functions of management. This course has been approved for transfer under the CAA as a pre-major and/or elective course requirement.

View course details for Principles of Management ‌‌

This course provides instruction and experience in preparation and delivery of speeches within a public setting and group discussion. Emphasis is placed on research, preparation, delivery, and evaluation of informative, persuasive, and special occasion public speaking. Upon completion, students should be able to prepare and deliver well-organized speeches and participate in a group discussion with appropriate audiovisual support. This is a Universal General Education Transfer Component (UGETC) course that satisfies Communication.

View course details for Public Speaking ‌‌

This course introduces economic analysis of individual, business, and industry choices in the market economy. Topics include the price mechanism, supply and demand, optimizing economic behavior, costs and revenue, market structures, factor markets, income distribution, market failure, and government intervention. Upon completion, students should be able to identify and evaluate consumer and business alternatives in order to efficiently achieve economic objectives. This is a Universal General Education Transfer Component (UGETC) course that satisfies Social/Behavioral Sciences.

View course details for Principles of Microeconomics ‌‌

This course introduces the use of critical thinking skills in the context of human conflict. Emphasis is placed on evaluating information, problem-solving, approaching cross-cultural perspectives, and resolving controversies and dilemmas. Upon completion, students should be able to demonstrate orally and in writing the use of critical thinking skills in the analysis of appropriate texts. This course has been approved for transfer under the CAA as a general education course in Humanities/Fine Arts.

View course details for Critical Thinking ‌‌

 

Course Code Course Credit Hours Link to course details

This course introduces the relevant laws governing individual income taxation. Topics include tax law, electronic research and methodologies, and the use of technology for the preparation of individual tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax law, and complete various individual tax forms.

View course details for Individual Income Taxes ‌‌

This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax forms, and journal and general ledger transactions. Emphasis is placed on computing wages; calculating social security, income, and unemployment taxes; preparing appropriate payroll tax forms, and journalizing/ posting transactions. Upon completion, students should be able to analyze data, make appropriate computations, complete forms, and prepare accounting entries using appropriate technology.

View course details for Payroll Accounting ‌‌

This course is a continuation of the study of accounting principles with in-depth coverage of theoretical concepts and financial statements. Topics include generally accepted accounting principles and extensive analyses of financial statements. Upon completion, students should be able to demonstrate competence in the conceptual framework underlying financial accounting, including the application of financial standards.

View course details for Intermediate Accounting I ‌‌

This course provides a study of individual and family financial decisions. Emphasis is placed on building useful skills in buying, managing finances, increasing resources, and coping with current economic conditions. Upon completion, students should be able to develop a personal financial plan.

View course details for Personal Finance ‌‌

This course introduces economic analysis of aggregate employment, income, and prices. Topics include major schools of economic thought; aggregate supply and demand; economic measures, fluctuations, and growth; money and banking; stabilization techniques; and international trade. Upon completion, students should be able to evaluate national economic components, conditions, and alternatives for achieving socioeconomic goals. This is a Universal General Education Transfer Component (UGETC) course that satisfies Social/Behavioral Sciences.

View course details for Principles of Macroeconomics ‌‌

 

Course Code Course Credit Hours Link to course details

This course introduces the relevant laws governing business and fiduciary income taxes. Topics include tax law relating to business organizations, electronic research and methodologies, and the use of technology for the preparation of business tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax law, and complete various business tax forms.

View course details for Business Income Taxes ‌‌

This course provides advanced instruction in bookkeeping and record-keeping functions. Emphasis is placed on mastering adjusting entries, correction of errors, depreciation, payroll, and inventory. Upon completion, students should be able to conduct all key bookkeeping functions for small businesses.

View course details for Practices in Bookkeeping ‌‌

This course introduces the ethics and legal framework of business. Emphasis is placed on contracts, negotiable instruments, Uniform Commercial Code, and the working of the court systems. Upon completion, students should be able to apply ethical issues and laws covered to selected business decision-making situations. This course has been approved for transfer under the CAA as a pre-major and/or elective course requirement.

View course details for Business Law I ‌‌

This course surveys the basic concepts of risk management. Topics include principles and applications of health, property, life, and casualty insurance. Upon completion, students should be able to evaluate different insurance needs and assist an organization in acquiring adequate insurance coverage.

View course details for Business Insurance ‌‌
Total Credit Hours Required:
68

See your advisor for General Education substitutions.

Curriculum is based on the 2024-2025 catalog.

Good To Know

Why General Education?

You may be asking yourself, “Why do I have to take (course name) when it is not directly related to my major?”

General Education courses will help you develop skills necessary to be successful in your major and in life. General Education can teach you how to talk to your employer, write a paper in a major course, understand interest rates on your car, and much more. General Education can also give you the skills to be a better member of society and a more informed citizen. Critical thinking, global understanding, and appreciation for the human experience are hallmarks of a well-rounded education.

How many hours of General Education do I have to take?

If you are enrolled in an Associate of Applied Science Degree program, a minimum of 15 general education hours are required in the following categories:

  • Six hours from Communication
  • Three hours from Humanities & Fine Arts
  • Three hours from Social & Behavioral Science
  • Three hours from Natural Science & Mathematics

General Education courses have been pre-selected for you by your faculty from the following list:

CommunicationHumanities & Fine ArtsSocial & Behavioral ScienceNatural Science & Mathematics
COM-110ART-111ECO-251BIO-161
COM-120ART-114ECO-252BIO-163
COM-231ART-115HIS-111BIO-168
ENG-110HUM-110HIS-112MAT-110
ENG-111HUM-115HIS-131MAT-121
ENG-112MUS-110HIS-132MAT-143
ENG-114MUS-112POL-120MAT-152
 PHI-215PSY-150MAT-171
 PHI-240SOC-210PHY-110/110A
  SOC-225PHY-121

 

Degrees designed to transfer to universities require more general education hours. If you are enrolled in the Associate in Arts or Associate in Science, you are required to take 45 hours of General Education from the following categories:

  • Six hours in English Composition
  • Six to nine hours in Communication/Humanities & Fine Arts
  • Six to nine hours in Social & Behavioral Sciences
  • Three to eight hours in Mathematics
  • Four to eight hours in Natural Sciences
  • 11 to 14 additional General Education hours

If you are enrolled in the Associate in Engineering, you are required to take 42 general education hours from the following:

  • Six hours in English Composition
  • Six hours in Communication/Humanities & Fine Arts
  • Six work hours in Social & Behavioral Sciences
  • 12 hours in Mathematics
  • 12 hours in Natural Sciences

If you are enrolled in the Associate in Fine Arts in Visual Arts, you are required to take 25 general education hours from the following:

  • Six hours in English Composition
  • Six hours in Communication/Humanities & Fine Arts
  • Six hours in Social & Behavioral Sciences
  • Three to four hours in Mathematics
  • Four hours in Natural Sciences

Additional information about General Education for transfer degrees, including courses that satisfy each category, may be found in the current College Catalog.

What will I learn in General Education?

At A-B Tech, our faculty have designed a general education core so that A-B Tech graduates will learn the following:

Students will critically evaluate information:

  • Students will demonstrate information literacy.
  • Students will critique works of human expression.
  • Students will analyze scientific literature.

Students will solve problems:

  • Students will identify processes.
  • Students will analyze problems.
  • Students will interpret the results.
  • Students will recommend appropriate strategies or solutions.

Students will effectively communicate.

  • Students will communicate appropriately about the subject.
  • Students will communicate appropriately with the audience.
  • Students will communicate appropriately for the medium.

Ever wonder how A-B Tech awards credit for a certain course?

A-B Tech complies with the North Carolina State Board of Community Colleges Code, so your courses are assigned the course level and receive the same amount of credit as courses at all 58 North Carolina Community Colleges.

If you want to read more about this, see the A-B Tech Policy and Procedure for the Assignment of Course Level Credit.

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