Accounting/Finance

(formerly Accounting)

Curriculum BUS.ACC.AAS (C206A)

The Accounting/Finance curriculum includes the study of theory and practice for accounting procedures, cost accounting, income tax procedures and the application of data processing to accounting and financial problems.

Provides the minimum accounting requirements needed to enter the accounting profession as an accounting clerk or as an entry-level member of an accounting staff in many small to medium-sized businesses. The program also will enable the student to pursue an associate in applied science degree in accounting.

While the accounting curriculum is designed with the career student in mind, many of the courses contained in it will transfer to a four-year college.

Students successfully completing the associate in applied science degree program will have developed knowledge and skills in the following areas:

  • analyze and record the transactions of a business entity applying generally accepted accounting principles.
  • perform all of the steps of the complete accounting cycle;
  • understand theory and practical applications of various accounting systems, such as costing systems;
  • journalize the entries of a job order costing and process costing system;
  • compute the variances in an actual versus standard cost system;
  • analyze financial statements in comparative forms, common-size forms and trend percentages; and
  • use financial ratios for various users.

Associate in Applied Science Degree

Semester One

Credit Hours

 

ACC 101

Financial Accounting

3

 

BUS 129

Personal Finance

3

 

BUS 141

Introduction to Business

3

 

BUS 146

Business Computations or

 

#

MAT 110

College Algebra

3-5

 

BUS 107

Microsoft Office in Business Applications or

 

 

CIS 101

Introduction to Computer Science

3

 

 

 

15-17

Semester Two

#

ACC 105

Managerial Accounting

3

 

BUS 113

Investments and Securities

3

 

BUS 161

Business Law I

3

 

CIS 161

Microsoft Excel II

3

#

RHT 101

Freshman Rhetoric & Composition I

3

 

 

 

15

Semester Three

#

ACC 166

Cost Accounting

3

#

ACC 251

Intermediate Accounting I

3

#

BUS 112

Principles of Finance

3

 

ECO 102

Macroeconomics

3

 

SPE 101

Principles of Effective Speaking

3

 

 

General education/Humanities

3

 

 

 

18

Semester Four

#

ACC 252

Intermediate Accounting II

3

#

ACC 257

Principles of Auditing

3

#

BUS 149

Elementary Statistics or

 

#

ECO 170

Statistics for Business and Economics

3

 

HTH 104

Science of Personal Health or

 

 

HTH 281

First Aid & CPR

2

 

 

Program electives

6

 

 

 

17

 

 

Total credits required for graduation

65-67

See ACC course descriptions

See BUS course descriptions

See Humanities General Education requirements.

Note: ECO 102◊ meets the Social and Behavioral Sciences general education requirement.

Program electives (6): Any ACC or BUS course

Coordinator: Dr. William M. Griffin, Ext. 3579