Accounting

Associate of Applied Science Degree

2013-2014 academic year

You can earn an associate of applied science degree in accounting. Note that not all courses for each program can be offered every semester.

You will need to successfully complete a minimum of 60 Credit Hours.


Required Core Courses

Core 42 Credit Hours

Course NumberCourse NameCredit Hours
BSAD 1070 Business Math
This course will develop and apply mathematical skills to solve problems related to business occupations. Topics include application, basic mathematics related to cash and trade discounts, markup and markdowns, interest, payroll, annuities, stocks and bonds, installment buying, mortgages, taxes, insurance, banking, payroll, and business statistics.
3
ACCT 1200 Principles of Accounting I
This course is designed to provide introductory knowledge of accounting principles, concepts, and practices. Included topics are the balance sheet, the income statement, the statement of owner's equity, the statement of cash flows, worksheets, journals, ledgers, accruals, adjusting and closing entries, internal controls, inventories, fixed and intangible assets, liabilities, equity, and financial statement analysis. This course provides a foundation for more advanced work in the fields of accounting and business.
3
ACCT 1210 Principles of Accounting II
This course is a continuation of ACCT 1200 Principles of Accounting I and includes accounting for businesses organized as corporations, cash flow statements, accounting for manufacturing businesses, preparing and using accounting data for management decision making, and analyzing and interpreting financial statements.
3
ACCT 1300 Cooperative Internship I
Work-study program for in-depth experience on the job. Cooperative internships are planned and supervised by the college and employers so that each contributes to the student's education and employability. Completion of first year coursework in the AAS Accounting degree with at 2.0 minimum GPA or permission of instructor required.
3
ACCT 1310 Cooperative Internship II
Additional work-study program for in-depth experience on the job. Cooperative internships are planned and supervised by the college and employers so that each contributes to the student's education and employability. Completion of the first year of coursework in the AAS Accounting degree with a minimum 2.0 GPA or permission of instructor required.
3
ACCT 2010 Spreadsheet Accounting
Combines accounting with electronic spreadsheets. Projects are done on PCs and will include budgeting, financial statements, reports, graphics, depreciation schedules, what-if analysis and other aspects of accounting.
3
ACCT 2020 Accounting with Quickbooks
Accounting with QuickBooks is a comprehensive course in computerized accounting using QuickBooks Pro software. Topics will cover service and merchandising businesses. Students will create a company, manage customers and vendors, record receivables and payables, sales and sales tax, purchases and inventory, reconcile bank and credit card accounts, process payroll, maintain asset, liability and equity accounts, close books and perform routine company maintenance. Must have working knowledge of MS Office.
3
ACCT 2030 Payroll Accounting
An in-depth study of various payroll systems and includes the study of related law and practices. The student practices preparing payrolls and computing deductions. Emphasis is placed on actual preparation of payroll projects, including payroll tax returns.
3
INFO 2100 Excel Spreadsheet Applications
This course begins with entry-level techniques and quickly progresses into more advanced functions. Advanced topics of integrating database files into spreadsheets, how to write macros, Visual Basic code and graphic fundamentals will be presented. Basic keyboarding skills are essential.
3
BSAD 2160 Customer Service and Business Etiquette
Emphasis on the importance of customer service in an overall business setting. Topics include recognizing the importance of customer service, identification of customer needs, handling of routine and difficult situations, and emphasis of long lasting customer relationships. Students will also develop knowledge and practical experience to exercise good manners, project a professional image, and confidently respond to most business situations.
3
ACCT 2200 Intermediate Accounting I
Review of financial accounting. Includes advanced statement construction and theory and practice relating to cash, receivables, inventories, investments, and plant and equipment: acquisition, depreciation, re-evaluations.
3
ACCT 2250 Income Tax for Individuals
Covers who must file returns, gross income inclusions and exclusions, determination of adjusted gross income, and taxable income. Includes preparation of both state and federal tax forms and declaration of estimated tax for individuals.
3
ACCT 2700 Accounting Capstone
The accounting capstone course is a comprehensive integration of various accounting and business competencies including accounting research, business and accounting knowledge, computer techniques and communication skills.
3
BSAD 2700 Business Law I
Practical course regardless of the subsequent occupation of the student, covering contracts, negotiable instruments, sales and mortgages of personal property.
3

Required Core Option Courses

Accounting 3 Credit Hours

select one
Course NumberCourse NameCredit Hours
BSAD 1050 Introduction to Business
An introductory study and overview of the role of business in society as well as a discussion of the various disciplines of business including an overview of business organization, management, marketing, human resource management, and finance. Also a study and discussion of various strategies for success of specific public and private firms as well as a small business. Business vocabulary used to understand and interpret business news and information.
3
ENTR 1050 Introduction to Entrepreneurship
The student will evaluate the business skills and commitment necessary to successfully operate an entrepreneurial venture and review the challenges and rewards of entrepreneurship. The student will understand the role of entrepreneurial businesses in the United States and the impact on our national and global economy.
3
BSAD 2540 Principles of Management
Introduction to management theory and practice for supervisors of employees or managers of organizations. Topics include the functions of planning, organizing, directing, controlling, and supervising along with new and rapidly developing areas of management.
3

Required General Education Courses

Behavioral Science 3 Credit Hours

Course NumberCourse NameCredit Hours
PSYC 1810 Introduction to Psychology
An introduction to the science of psychology including the application of critical thinking to the study of learning theory, memory, personality, growth and development, neurological aspects, abnormal behavior, therapies, intelligence, motivation, emotion, sensation, perceptions and theoretical perspectives.
3

Combination of Oral and Written Communication 3 Credit Hours

Course NumberCourse NameCredit Hours
BSAD 2050 Business Communications
Development of both oral and written communicative skills. Students will be able to organize and present effective presentations gaining audience rapport and sending appropriate nonverbal messages as well as formulate effective letters, memos, and reports for business and industry.
3

Mathematics 3-6 Credit Hours

select one
Course NumberCourse NameCredit Hours
MATH 1100 Foundations of Mathematics
This course is designed to give the students a survey of mathematics topics including set theory, logic, geometry and dimensional analysis, financial calculations and management graph theory, probability and statistics. Main emphasis will be the application of problem solving methods while studying topics.
3
MATH 1140 Intermediate Algebra
Development of the real numbers as a working replacement set for equations and expressions. Main emphasis is placed on algebraic operations related to polynomials, rational expressions and equations, radical expressions and equations, exponential expressions, and logarithmic expressions. Concepts of relations and functions are introduced allowing for further study in math.
4
MATH 1200 Algebra and Trigonometry
Study of field axioms, sets, functions, equations, inequalities, matrices and determinants, exponents, logarithms, trigonometric functions and analysis.
5

Science or Technology 3 Credit Hours

select one
Course NumberCourse NameCredit Hours
INFO 1010 Fundamentals of Information Technology
Overview of the basic concepts of information technology and computer systems of all sizes, including hardware, software, and processing methods. This course includes an introduction to electronic spreadsheet, database management, presentation, and word processing software through the use of the Microsoft Office Suite. Basic keyboarding skills are essential.
3
INFO 1100 Microcomputer Applications
Covers the command and functions available on microcomputers including a word processor, a spreadsheet, and a database. Basic keyboarding skills are essential.
3
OFFT 1500 Microsoft Office
This course will give the student practical experience in operating the word processing, spreadsheet, database, and presentation graphics portions of the Microsoft Office suite.
3

Social Science 3 Credit Hours

select one select one select one
Course NumberCourse NameCredit Hours
ECON 1040 Personal Finance
This course covers the basic principles needed for effective personal financial management including the practical applications of money management, budgeting, taxes, credit, insurance, housing, investments, and retirement planning.
3
ECON 2110 Principles of Macroeconomics
Introduction to the nature and concepts of economics. Topics include economic systems, measurement and analysis of aggregate variables such as national income, expenditures, fiscal and monetary policy, employment, and inflation. Other policies for macroeconomic stabilization and growth are evaluated.
3

Take this classNote to Current Students

We strongly recommend that you review your course schedule with your advisor and consult the college catalog for specific program requirements.