The Accounting programs prepare students for careers in the accounting field or assist students in updating their skills if they are working in the accounting field. Graduates may seek employment as a bookkeeper or as an accounting or auditing clerk.

Students with a baccalaureate degree who wish to pursue the Certified Public Accountant (CPA) examination may use specific course work toward fulfillment of accounting educational requirements. Some course work also meets federal government guidelines for those interested in qualifying for positions or promotions in the federal government. Students should
consult an accounting instructor to determine the courses that meet the educational requirements. Successful completion of ACC 210 will prepare students for the Certified Bookkeeper exam that is offered by the American Institute of Professional Bookkeepers.

The Associate of Applied Science (A.A.S.) degree provides students with a strong foundation in accounting and business, along with general education requirements, enabling students to seek entry-level employment in accounting. In addition, the course work prepares students for
certification exams.

The certificate programs provide course work that gives students the skills to sit for one or more certification exams administered by the Accreditation Council for Accountancy and Taxation (ACAT).

Associate of Applied Science Degree: Accounting (203)

SEMESTER 1 (BASED ON A FALL SEMESTER START)
Course Number	Course Title	Credits	Prerequisite
ACC 211	Principles of Accounting I	3
BUS 100	Introduction to Business	3
ENG 111	College Composition I	3	Placement
ITE 115	Introduction to Computer Applications and Concepts1	4
MTH 121 or higher	Fundamentals of Mathematics	3	Placement
SDV 100	College Success Skills	1
	SEMESTER TOTAL	17

SEMESTER 2
Course Number	Course Title	Credits	Prerequisite
ACC 212	Principles of Accounting II	3	ACC 211
ACC 215	Computerized Accounting	3	ACC 211
BUS 125	Applied Business Mathematics	3	MTH 121 or higher
BUS 200	Principles of Management	3	BUS 100
ECO 120	Survey of Economics (or ECO 201 or ECO 202)	3
	Humanities Elective2	3
	SEMESTER TOTAL	18

SEMESTER 3
Course Number	Course Title	Credits	Prerequisite
BUS 241	Business Law I	3
ACC 221	Intermediate Accounting I	4	ACC 212
ACC 231	Cost Accounting I	3	ACC 212
ACC 261	Principles of Federal Taxation I	3
	Business Elective3	3
	SEMESTER TOTAL	16

SEMESTER 4
Course Number	Course Title	Credits	Prerequisite
ACC 222	Intermediate Accounting II	4	ACC 212
ACC 241	Auditing I	3	ACC 212
ACC 297	Cooperative Education in Accounting (or Business Elective3)	3
BUS 220	Introduction to Business Statistics	3	MTH 121 or higher
	Health/Physical Education Elective2	2
	SEMESTER TOTAL	15
	TOTAL MINIMUM CREDITS	66

 

Certificate: Accounting Specialist (202)

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The Certificate in Accounting Specialist prepares students for entry-level employment in accounting and enables students to combine accounting course work with some general education course work. In addition, the course work prepares students for certification exams.

SEMESTER 1
Course Number	Course Title	Credits	Prerequisite
ACC 211	Principles of Accounting I	3
ACC 261	Principles of Federal Taxation I	3
BUS 241	Business Law I (or ACC 215)4	3
ITE 115	Introduction to Computer Applications and Concepts1	4
	SEMESTER TOTAL	13

SEMESTER 2
Course Number	Course Title	Credits	Prerequisite
ACC 212	Principles of Accounting II	3	ACC 211
ENG 111	College Composition I	3	Placement
MTH 121 or higher	Fundamentals of Mathematics	3	Placement
SDV 100	College Success Skills	1
	SEMESTER TOTAL	10

SEMESTER 3
Course Number	Course Title	Credits	Prerequisite
ACC 221	Intermediate Accounting I	4	ACC 212
ACC 222	Intermediate Accounting II	4	ACC 212
ACC 231	Cost Accounting I	3	ACC 212
ACC 241	Auditing I	3	ACC 212
	SEMESTER TOTAL	14
	TOTAL MINIMUM CREDITS	37

 

Career Studies: Accounting Technician (221.203.03)

    Gainful Employment Consumer Information

The Career Studies Certificate in Accounting Technician prepares students who already hold a degree for entry-level employment in the accounting field, for career advancement, or for certification exams.

SEMESTER 1
Course Number	Course Title	Credits	Prerequisite
ACC 211	Principles of Accounting I	3
ACC 261	Principles of Federal Taxation I	3
	SEMESTER TOTAL	6
SEMESTER 2
Course Number	Course Title	Credits	Prerequisite
ACC 212	Principles of Accounting II	3	ACC 211
BUS 241	Business Law I (or ACC 215)4	3
	SEMESTER TOTAL	6
SEMESTER 3
Course Number	Course Title	Credits	Prerequisite
ACC 221	Intermediate Accounting I	4	ACC 212
ACC 222	Intermediate Accounting II	4	ACC 212
ACC 231	Cost Accounting I	3	ACC 212
ACC 241	Auditing I	3	ACC 212
	SEMESTER TOTAL	14
	TOTAL MINIMUM CREDITS	26

1    ITE 115 satisfies the college’s computer competency requirement for graduation.

2    Eligible courses are listed on page 28 in the 2011-2012 catalog. See your academic

     advisor or counselor to choose the appropriate course(s).

3   Business electives include courses which have the following prefix: ACC, ACQ, AST, BUS,

      ECO, FIN, GIS, HRI, ITD, ITE, ITN, ITP, LGL, MKT, and REA.

4   Students with a baccalaureate degree who wish to complete requirements to sit for the

    Certified Public Accountant (CPA) examination must take BUS 241. Those who are

    employed in government positions who require college credit in accounting for

    promotion or those seeking government employment and other students should

    take ACC 215.