Accounting Certificate

The Accounting Certificate is designed for students who wish to further their education in the accounting field. It provides training for students who currently hold a degree in another discipline and are interested in pursuing an accounting degree or for students who are currently working in an accounting or bookkeeping position and need additional instruction. This certificate is not designed for students seeking entry-level employment in the accounting field.

Courses requiring a grade of "C" or better: ACC

Semester One
Semester Two

Course Code	Course	Credit Hours	Link to course details
ACC-120		4
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 ‌‌
ACC-129		3
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 ‌‌

Course Code	Course	Credit Hours	Link to course details
ACC-121		4
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 ‌‌
ACC-140		2
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 ‌‌
ACC-150		2
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 ‌‌
ACC-180		3
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 ‌‌

Total Credit Hours Required:

Curriculum is based on the 2024-2025 catalog.

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:

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