• Associate of Applied Science Degree: Accounting (203)
• Certificate: Accounting Specialist (202.01)
• Career Studies: Accounting Technician (221.203.03)

The accounting program offers three levels of programs, all built on the solid foundation of courses in the career studies program. The programs prepare students for entry-level positions or help students update their skills and knowledge if they are already working in the accounting field.

The career studies program prepares students for employment as a bookkeeper or as an accounting or auditing clerk. The same hours meet some of the accounting educational requirements for students who have already earned a baccalaureate degree and wish to sit for the Certified Public Accountancy (CPA) exam. These classes also serve as a unique review mechanism for CPA candidates. Additionally, they meet federal government guidelines for accounting course work to qualify for positions or promotion in the government workforce.

Twenty-six credit hours of accounting course work give a student the necessary accounting skills to sit for the Accountancy and Taxation Exam (ACAT), which is administered twice a year. Successful completion of the exam enables students to use the description: “Accredited in Accountancy.”

A cooperative education course enables students to earn academic credit while gaining work experience at local sites.

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 (202.01)

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)

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
ACC 212	Principles of Accounting II	3	ACC 211
BUS 241	Business Law I (or ACC 215)4	3
	SEMESTER TOTAL	6
SEMESTER 3
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 34 in the 2009-2010 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.