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Accounting (A25100)
Associate in Applied Science

The Accounting curriculum is designed to provide students with the knowledge and the skills necessary for employment and growth in the accounting profession. Using the “language of business,’’ accountants assemble and analyze, process, and communicate essential information about financial operations.

In addition to course work in accounting principles, theories, and practice, students will study business law, finance, management, and economics. Related skills are developed through the study of communications, computer applications, financial analysis, critical thinking skills, and ethics.

Graduates should qualify for entry-level accounting positions in many types of organizations including accounting firms, small businesses, manufacturing firms, banks, hospitals, school systems, and governmental agencies. With work experience and additional education, an individual may advance in the accounting profession.

Fall Semester			Class	Lab	Clinic	Wk Exp.	Credit
BUS	110	Introduction to Business	3	0	0	0	3
ENG	111	Expository Writing	3	0	0	0	3
BUS	121	Business Math	2	2	0	0	3
CIS ACC	110	Introduction to Computers	2	2	0	0	3
ACC	120	Prin of Financial Acct	3	2	0	0	4

Spring Semester			Class	Lab	Clinic	Wk Exp.	Credit
ENG	114	Prof Research & Reporting	3	0	0	0	3
CTS	130	Spreadsheet	2	2	0	0	3
ACC	121	Prin of Managerial Acct	3	2	0	0	4
Humanities Elective			3	0	0	0	3
Business Tech Elective			3	0	0	0	3
choose one:
BUS	137	Principles of Mgmt	3	0	0	0	3
or
INT	110	International Business	3	0	0	0	3
or
SPA	120	Spanish for the Workplace	3	0	0	0	3

Summer Semester			Class	Lab	Clinic	Wk Exp.	Credit
ACC	150	Acct Software Appl	1	2	0	0	2
ACC	140	Payroll Accounting	1	2	0	0	2
ACC	225	Cost Accounting	3	0	0	0	3

Fall Semester			Class	Lab	Clinic	Wk Exp.	Credit
ACC	220	Intermediate Acct I	3	2	0	0	4
ECO	252	Prin of Macroeconomics	3	0	0	0	3
Mathematics Elective	3	0	0	0	3
BUS	115	Business Law I	3	0	0	0	3
OST	286	Professional Development	3	0	0	0	3
Social Science Elective	3	0	0	0	3

Spring Semester			Class	Lab	Clinic	Wk Exp.	Credit
ACC	221	Intermediate Acct II	3	2	0	0	4
ECO	251	Prin of Microeconomics	3	0	0	0	3
BUS	225	Business Finance	2	2	0	0	3
ACC	129	Individual Income Taxes	2	2	0	0	3
BUS	116	Business Law II	3	0	0	0	3

Total Semester Hours 74

Accounting Evening Program

Fall Semester			Class	Lab	Clinic	Wk Exp.	Credit
ENG	111	Expository Writing	3	0	0	0	3
BUS	121	Business Math	2	2	0	0	3
ACC	120	Prin of Financial Acct	3	2	0	0	4

Spring Semester			Class	Lab	Clinic	Wk Exp.	Credit
CC	129	Individual Income Taxes	2	2	0	0	3
US	110	Introduction to Business	3	0	0	0	3
CC	121	Prin of Managerial Acct	3	2	0	0	4

Summer Semester			Class	Lab	Clinic	Wk Exp.	Credit
CIS	110	Introduction to Computers	2	2	0	0	3
ENG	114	Prof Research & Reporting	3	0	0	0	3

Fall Semester		Class	Lab	Clinic	Wk Exp.	Credit
BUS	225	Business Finance	2	2	0	0	3
ACC	140	Payroll Accounting	1	2	0	0	2
BUS	115	Business Law I	3	0	0	0	3
ECO	252	Prin of Macroeconomics	3	0	0	0	3

Spring Semester			Class	Lab	Clinic	Wk Exp.	Credit
BUS	116	Business Law II	3	0	0	0	3
CTS ECO	130	Spreadsheet	2	2	0	0	3
	251	Prin of Microeconomics	3	0	0	0	3
Humanities Elective			3	0	0	0	3

Summer Semester		Class	Lab	Clinic	Wk Exp.	Credit
	Mathematics Elective	3	0	0	0	3
	Social Science Elective	3	0	0	0	3

Fall Semester			Class	Lab	Clinic	Wk Exp.	Credit
OST	286	Professional	3	0	0	0	3
ACC	220	Development Intermediate Acct I	3	2	0	0	4
ACC	225	Cost Accounting	3	0	0	0	3

Spring Semester			Class	Lab	Clinic	Wk Exp.	Credit
ACC	221	Intermediate Acct II	3	2	0	0	4
ACC	150	Acct Software App	1	2	0	0	2
		Bus Tech Elective	3	0	0	0	3

choose one:
BUS	137	Principles of Mgmt	3	0	0	0	3
or
INT	110	International Business	3	0	0	0	3
or
SPA	120	Spanish for the Workplace	3	0	0	0	3