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Degree Offered: Associate in Applied Science

Credits Required: 60/61 (2016-2017 Academic Year)

Accounting is one of the fastest growing employment fields in America today, and the future job outlook for good accountants is excellent. The accounting curriculum is designed to fill this need by offering students the necessary accounting theories and skills for entry into the accounting profession.

Graduates of this program may attain positions such as: accountant, accounting manager, office manager, small business manager, accounting clerk, payroll clerk, accounting assistant, bank account representative, accounts payable/accounts receivable clerk, accounting office assistant.

Please note second year Accounting courses (ACCT200, ACCT211, 212, 215, 216) are only offered as evening courses.

Program Outcomes image

Graduates will be able to

  1. Complete an entire accounting cycle (postings, adjustments, closing and financial reports) using QuickBooks.
  2. Analyze business transactions.
  3. Complete individual tax returns, including Schedule C, while utilizing tax accounting software.  
  4. Apply cost accounting methods to evaluate business performance.
  5. Utilize and calculate financial ratios to analyze financial performance.



Click below to view the crosswalk (transition of program courses from an old program to a current program): 
2010-2011 Accounting

Curriculum - 1st Year

First Semester - 15 Credits

ACCT 110
Financial Accounting
The accounting cycle in various types of enterprises is examined. Included is the practical application of the principles learned. 3-0-3
BUSM 112
Principles of Management
This course provides an introduction to the roles and responsibilities of current day managers. It focuses on the basic functions of the management process - Planning, Organizing, Leading, and Controlling and on the application of these functions through case study application. (3-0-3)
CIST 100
Introduction to Information Tech
A computer course designed to introduce students to personal computers. Topics include basic concepts of computer operations, storage media, software categories, Windows operating system, computer communication devices, and Internet. The course also includes introduction to Microsoft Word, Excel, Access, and PowerPoint. 3-0-3
BUSM 255
Macroeconomics examines the aggregate economy, with specific focus on unemployment, inflation, business cycles, and growth. Topics include economic reasoning, the economic organization of society, supply and demand, U.S. economic institutions, the world economy, national income accounting, money, banking, and the financial sector, the modern macro debate in reference to the aggregate production/aggregate expenditures model, demand management and fiscal policy, monetary policy, the debate about macro policy, the relationship between inflation, unemployment, and growth, international dimensions of monetary and fiscal policies, exchange rate and trade policy, traditional macro policy, supply-side macro policy, deficits and debt, and transitional economies. 3-0-3
WRIT 101
English Composition
Students will practice expository writing and learn the academic form of the essay and research paper. Students will focus on the development of an academically sound and challenging thesis and resulting essay. The mechanics of writing will be reviewed as needed. 3-0-3 Pre-requisite: Placement testing; successful completion of DEVS012 Reading and DEVS015 Introduction to College Writing if required, permission of the Division Director.

Second Semester - 15 Credits

ACCT 111
Managerial Accounting
This course is a continuation of Accounting I with emphasis on the use of accounting data in decision making, cost accounting and statement analysis. Prerequisite: ACCT110 3-0-3
BUSM 256
Microeconomics is the study of individual choice, and how that choice is influenced by economic forces. It considers economic reasoning from the viewpoint of the individual. Microeconomics focuses on the pricing policies of firms, households’ decisions on what to buy, and how markets allocate resources among alternative ends. Topics include supply and demand elasticities, individual choice and the foundation of supply and demand, production and cost analysis, perfect competition, monopoly, monopolistic competition, and oligopoly strategic pricing, competition in the real world, politics and economics and the case of agricultural markets, microeconomics policy and economic reasoning, government’s role in the economy, economic impact on the environment, antitrust and industrial policy, the distribution of income, the labor market, nonwage and asset income, international trade restrictions, growth and the microeconomics of developing countries, and socialist economies in transition. Prerequisite: BUSM255 or ECON255. 3-0-3
CIST 106
Software Productivity Tools
This course provides students with advanced topics in software productivity tools using the Microsoft Office 2010 suite of products. Through a series of projects, students will learn how to develop business oriented integrated applications by applying techniques learned using advance features of Word, PowerPoint, Excel and Access. Pre-Requisite: CIST100. 3-0-3
COMM 201
Public Speaking
The emphasis is on speech preparation and delivery in a variety of speaking experiences designed to improve the speaker’s capability through the application of correct speech practices. 3-0-3
LITR 210
Concepts of Literature
This course introduces students to the three major forms of literary expression: fiction, poetry, and drama. Significant works from each form will be analyzed to reveal creative techniques, how they represent an author’s time, and how they reflect today’s human condition. Prerequisite: WRIT101 or permission of the department.
WRIT 103
Writing For Business/Tech
Designed to train the student in effective writing, this course aims to increase the student’s ability to write with unity, coherence, and logic. It provides additional study and practice in writing letters, proposals, manuals, and reports of a business or technical nature as well as in professional and contemporary research methods. Prerequisite: WRIT101 3-0-3

Curriculum - 2nd Year

Third Semester - 15/16 Credits

ACCT 200
Quickbooks (EVENING)
Quickbooks is used to model automated accounting systems and demonstrate their use in maintaining accounting information and improving decision making from both the business owner and accountant's perspective. The software will be used to create an appropriate chart of accounts, record all transcactions including payroll for a complete business cycle and customize standard reports for various types of enterprises. The use of information generated by the system to improve decision-making will be discussed. 3-0-3
ACCT 211
Intermediate Accounting I (EVENING)
This course will examine the relationship of the conceptual framework and generally accepted accounting principles to the preparation of financial statements and their use in decision-making. Analysis of asset accounts and the implication of account balances will be discussed in detail along with the reporting issues associated with the Balance Sheet presentation of assets. Prerequisite: ACCT111. 3-0-3
ACCT 215
Tax Accounting (EVENING)
Accounting principles of tax accounting are stressed including types of returns, includable and excludable income, expenses, deductions, inventory methods and depreciation. Prerequisite: ACCT111 3-0-3
BUSM 205
Business Law
The principles of law are applied to business action including contracts, negotiable instruments, personal property, sales, real property, mortgages, leases, bankruptcy, and business torts. 3-0-3
MATH 110
Mathematics of Business
The first part of the course reviews the mathematics fundamental not only to employment in business but also to intelligent participation in consumer life. Topics to be reviewed include fractions and decimals; ratio and proportion; units of measurement; and percentage. The second part of the course is devoted to business applications. Topics include trade and cash discounts; markup; simple interest; payroll; sales and property tax; and elementary statistical notions. 3-0-3
MATH 135
This course is an introduction to a field whose ideas and concepts pervade modern society and whose importance in business, technology, science, and research in general is considerable and ever growing. The course consists of three parts, namely, descriptive statistics, probability, and inferential statistics. Prerequisite: Based on in-house diagnostic testing and high-school records. For information, contact the Office of Counseling. 3-0-3
TAOC Category Three

Fourth Semester - 15 Credits

ACCT 212
Intermediate Accounting II (EVENING)
This course will examine the relationship of the conceptual framework and generally accepted accounting principles to the preparation of financial statements and their use in decision-making. Analysis of liability and equity accounts and the implication of account balances will be discussed in detail along with the reporting issues associated with the Balance Sheet presentation of liabilities and equity. Special consideration is given to revenue recognition issues, accounting changes and full disclosure requirements in the era of Sarbanes-Oxley. Pre-Requisite: ACCT211. 3-0-3
ACCT 216
Cost Accounting (EVENING)
Techniques and procedures used in cost determination; process and job order methods, standard costs and cost analysis and control are included in this course. Prerequisite: ACCT111 3-0-3
BUSM 200
Business Finance
This course is an introduction to financial management. The topics covered include the individual and corporate tax structure as they relate to the financial environment, the stock and bond markets, and overview of financial institutions, interest rates and the cost of funds, interpreting financial statements and determining future financial needs, the relationship between risk and returns, the time value of money, the capital budgeting process, and bond preferred stock and common stock valuation. Prerequisites: ACCT111 3-0-3
BUSM 270
Business Internship
This course is designed by the Business faculty to give second-year students supervised, on-the-job experience in various aspects of the business environment. Students may enroll in this class for credit as one of their business electives in the Accounting and Business Management curriculum. Prerequisites: Successfully completed 30 credits in their major, a Q.P.A. of at least 3.0, or recommendation from the faculty. Business faculty written approval is required prior to registration. 0-9-3
PSYC 101
General Psychology
This course examines the scientific study of behavior and mental processes and provides a survey of the major areas of psychology. Important topics and findings from psychology are reviewed. Topics include the role of science in the study of behavior, the biological foundations of behavior, learning, information processing, stress and health, social interaction, development, motivation, emotion and psychological disorders. 3-0-3