Accounting, Associate in Applied Science

Effective: Fall, 2016

The career program in Accounting prepares students for various entry-level positions in the field of accounting. It is strongly recommended that students who plan to pursue further studies at a four-year institution immediately after graduation to major in Accounting take the Business Administration with the Accounting Concentration program.

Program Outcomes

Upon successful completion of this program, students should be able to:

  • Perform all steps in the accounting cycle for business entities.
  • Analyze financial statements, recognize potential problem areas, and suggest appropriate actions to alleviate or eliminate problems.
  • Prepare a federal income tax return and other tax forms for representative individuals including the person who is operating the business as a single proprietorship.
  • Record representative cost accounting transactions and subsequently reflect the effect of these transactions in appropriate financial statements.
  • Recognize special needs of business.
  • Prepare various operating budgets leading to the preparation of a master budget.
  • Prepare variance reports.
  • Demonstrate a knowledge of capital budgeting.
  • Discuss the importance of ethical behavior in business operations.
  • Demonstrate efficient utilization of appropriate accounting software.
  • Apply basic economic principles in the business decision-making process.
  • Describe the contemporary legal environment in business.

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Second Semester (16 credits)

CoursesCredits
ENG 112 - English Composition II: Writing About Literature3
ACC 112 - Managerial Accounting3
ACC 115 - Computerized Accounting4
Electives
BUS/DPR Elective (3 credits)
Any Diversity and Social Justice designated Social Science course (3 credits)

Third Semester (16 credits)

CoursesCredits
ACC 201 - Introduction to Cost Accounting3
Please pick one of the following courses highlighted in blue:
ACC 202 - Introduction to Tax Accounting3
ACC 210 - Federal Income Tax Accounting3
BUS 130 - Business Communication3
Electives
Any Scientific Inquiry designated Science course (4 credits)
Social Science Elective ( 3 credits)

Fourth Semester (15 credits)

CoursesCredits
Please pick one of the following courses highlighted in blue:
ECO 210 - Macroeconomic Principles3
ECO 220 - Microeconomic Principles3
BUS 243 - Legal Environment of Business3
Electives
Humanities Elective (3 credits)
BUS/DPR Elective (3 credits)
Open Elective (3 credits)

Total Credits: 62



BUS/DPR Electives
Student is to select 2 of the following recommended BUS/DPR courses: Computer Applications (DPR 111), Database Management Systems (DPR 113), Principles of Management (BUS 210), Supervision (BUS 211), Organizational Behavior (BUS 214), Human Resource Management (BUS 215), Elementary Statistics (BUS 220), Principles of Marketing (BUS 230), Principles of Advertising (BUS 231), Principles of Finance (BUS 232).