Associate of Applied Science

Business Technology
Major: Accounting

accounting students and instructor

Length: Two-year Program - Four semesters

Purpose: The demand for qualified personnel in accounting has significantly increased due to advances in technology and the increased complexity of the business environment. The Associate of Applied Science Degree curriculum in Accounting is designed for persons who seek full-time employment in an accounting field immediately upon completion of the degree. Persons seeking their first employment in an accounting position and those presently in accounting who are seeking to upgrade their skills may benefit from this curriculum. Additionally, most four-year colleges will accept many of the courses for transfer credit.

Occupational Objectives:

Accountant Junior Accountant
Tax Preparer Payroll Clerk
Accounting Trainee Manager of Small Business
Accounting Technician Internal Auditor
Self-employment  

Admission Requirements: In addition to the admission requirements established for the college, entry into the Accounting program requires high school English, keyboarding, and mathematics proficiency. Deficiencies can be made up for English and mathematics through the College's developmental studies program. Keyboarding deficiencies can be made up by enrolling in AST 114 and 115 during the first semester of the Accounting program.

Program Requirements: The first two semesters of the Accounting program are similar to other curricula in business. In the second year, students specialize in Accounting courses. The curriculum will include technical courses in accounting, courses in related areas, general education and electives. Instruction will include both the theoretical concepts and practical applications needed for future success in accounting. Students must consult with their faculty advisor in planning their program and selecting electives and/or substitutes. Students planning to transfer to a four-year college should contact that institution regarding the transfer of courses. Upon satisfactory completion of the program, the graduate will be awarded the Associate of Applied Science Degree in Business Technology with a major in Accounting.
 

Course
Number		 Course Title Lecture
Hours		 Lab
Hours		 Course
Credits
First Semester
ACC 211 Principles of Accounting 3 0  3
ECO 120 Survey of Economics or      
ECO 201 Principles of Macroeconomics 3 0 3
ENG 111** College Composition I 3 0 3
ACC 213 Principles of Accounting Lab 0 2 1
MTH 120* Introduction to Mathematics 3 0 3
SDV 108 College Survival Skills 1 0 1
ITE 115*** Intro to Computer Apps and Concepts 3 0 3
  TOTAL 16 2 17
         
  Second Semester      
ACC 212 Principles of Accounting II 3 0 3
ACC 215 Computerized Accounting 3 0 3
ELECTIVE**** Social Science Elective 3 0 3
FIN 215 Financial Management 3 0 3
ENG 112** College Composition II 3 0 3
PED Health or Physical Education 0 2 1
  TOTAL 15 2 16
         
  Third Semester      
ACC 221 Intermediate Accounting 4 0 4
ACC 261 Principles of Federal Taxes I 3 0 3
AST 205 Business Communications 3 0 3
BUS 200 Principles of Management OR 3 0 3
BUS 165 Small Business Mgmt.      
ACC 225 Managerial Accounting 3 0 3
ACC 124 Payroll Accounting 2 0 2
  TOTAL 18 0 18
         
  Fourth Semester      
BUS 241 Business Law I 3 0 3
ELECTIVE***** Humanities/Fine Arts 3 0 3
ACC 222 Intermediate Accounting 4 0 4
ACC 262 Principles of Federal Taxes II 3 0 3
ACC 241 Auditing I 3 0 3
ACC 290 Coordinated Internship In Accounting 0 10 2
PED Health or Physical Education 0 2 1
TOTAL 16 12 18

Total Minimum Credits for Accounting Major ... 69

* Students may substitute either MTH series 151-152, 163-164, 271-272 for MTH 120.
** Students who do not wish to pursue a Baccalaureate degree in Accounting may substitute ENG 101-102 for ENG 111-112.
*** Students who wish to pursue a Baccalaureate degree may enroll in AST 232.
**** Social Science Elective: PSY, PLS, ECO, or SOC
*****Humanities/Fine Arts: Students may choose from the following courses: Philosophy, Religion, Music Appreciation, Art Appreciation, and Foreign Languages.