Accounting A.A.S.

Accounting
Program Code: A25800

Accounting A.A.S.

Course work 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

Curriculum is based on the 2020-21 catalog.

Course Course Code 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.

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.

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.

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.

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.

Curriculum is based on the 2020-21 catalog.

Course Course Code 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.

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.

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.

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.

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.

Curriculum is based on the 2020-21 catalog.

Course Course Code 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.

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.

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.

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.

Curriculum is based on the 2020-21 catalog.

Course Course Code 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.

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.

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.

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.

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.

Curriculum is based on the 2020-21 catalog.

Course Course Code 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.

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.

This course introduces selected topics pertaining to the objectives, theory and practices in engagements providing auditing and other assurance services. Topics will include planning, conducting and reporting, with emphasis on the related professional ethics and standards. Upon completion, students should be able to demonstrate an understanding of the types of professional services, the related professional standards, and engagement methodology.

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.

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.

Total Credit Hours Required:
71

See your advisor for General Education substitutions.
Curriculum is based on the 2020-21 catalog.

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