Accounting, AAS Degree

Accounting is the “language” of business. Whether accountants work for a large business or on personal accounts, they hold a strong appreciation for the intricacies of the business world. Accountants analyze and interpret financial information, prepare financial statements, conduct audits, design accounting systems, prepare special business and financial studies, prepare forecasts and budgets, and provide tax services.

Semester	Course Title	Credits

First Semester
BUS 101 BUS 101	Introduction to Business	3
CIS 105 CIS 105	Introduction to Computers	3
ENGL 101T ENGL 101T	Composition	3
English Composition will help develop proficiency in writing concise, coherent essays, and in using correct English. Several modes of discourse will be explored and good grammar skills are required. This course will improve the student's critical thinking skills as it provides students with practice in all stages of the writing process: planning, supporting, rewriting, analyzing, proofreading, and editing. This course will also require critical reading and writing. Prerequisite: Placement Assessment
MATH 101 MATH 101	Intermediate Algebra	4
This algebra course begins with real numbers, absolute values, exponents, polynomials, and the factoring of trinomials. Then, first and second-degree equations and applications are studied. Skills in simplifying arithmetic expressions and calculating and solving rational expressions are covered. Exponents, radicals, complex numbers, second-degree equations, graphing, and systems of linear equations will be included. Prerequisite: Placement Assessment.
ACCT 210	Principals of Accounting I	4
17
Second Semester
ACCT 211 ACCT 211	Principles of Accounting II	4
A continuation of Accounting Principles I. It will include accounting for payroll, current liabilities, partnerships, corporations, and bonds. Also covered are the statement of cash flows and an introduction to managerial accounting concepts, including job-order cost systems. Prerequisite: ACCT 210
BUS 130 BUS 130	Business Communications	4
Students will learn to write various types of business letters, memos, and reports. Correct English usage, spelling, punctuation, and proofreading will also be emphasized. All students will prepare a resume and cover letter and participate in an interview and presentation. Students will demonstrate business etiquette, and conduct an effective business meeting.
BUS 140 BUS 140	Business Law I	3
Students will gain basic knowledge of United States law and the judicial system and will study law as it pertains to contracts, warranties, and product liability, consumer protection, real property, landlord and tenant, employment, partnerships, and corporations.
CIS 125 CIS 125	Advanced Microcomputer Applications	3
Expands upon the students’ business computer applications skills through advanced learning in the Microsoft Office suite: Microsoft Word (documents), Microsoft Excel (spreadsheets), Microsoft Powerpoint (presentations) and Microsoft FrontPage (web sites). The students will learn by example, in teams and individually. Students will also use problem-solving skills to complete projects, exercises and case studies that use software as a tool in business. Peripherals, such as digital cameras, scanners and color deskjet printers can be utilized as tools to enhance student products. Prerequisite: CIS 105
SPCM 101T SPCM 101T	Fundamentals of Speech	3
Based on the study of communication theory as applied to public speaking. The goals are to improve the student's public speaking and listening skills. Experiences in the class range from developing speech outlines, researching topics, and practicing delivery techniques for an informative, persuasive, interviewing techniques and panel discussion assignment.
17
Third Semester
ACCT 212 ACCT 212	Intermediate Accounting	4
Includes a comprehensive study of accounting theory and concepts relating to the income statement, balance sheet, statement of cash flows, revenue recognition, cash, current receivables, current liabilities, and inventories. Prerequisite: ACCT 211
ACCT 218 ACCT 218	Tax Accounting	4
A comprehensive explanation of the Federal tax system and training in the application of the tax principles to specific problems. Turbo Tax Software is used in preparing tax returns for a variety of tax concepts. The main focus of the course is individual taxes. Prerequisite: ACCT 210
ACCT 238 ACCT 238	Government & Non-Profit Accounting	3
Builds the students understandng of the basic concepts of governmental and non-profit accounting. Typical topics include preparing and recording budgets, as well as basic property tax concepts. The student is also introduced to analyzing and entering typical governmental transactions and developing non-profit financial statements. Prerequisite: ACCT 210
ECON 201T ECON 201T	Principles of Economics	3
Focuses on the art and science of economic analysis and will serve as an introduction to the basics of microeconomics concepts and how they are used in the national and global economy. Topics covered include scarcity, opportunity cost, comparative advantage, supply and demand analysis, price analysis, consumer choice, elasticity, production curves, cost curves, revenue curves, and market structure.
PSYC 101T PSYC 101T	General Psychology	3
Provides the student with an introduction to the basic psychological processes underlying human behavior. Topics include the functions of the brain amd nervous system, the characteristics of sensation, perception and altered states of consciousness, learning and memory, the nature of thinking skills and intelligence, theories of motivation, emotion and personality, a survey of psychological disorders and approaches to therapy, social/interpersonal relations, and practical applications.
17
Fourth Semester
ACCT 213 ACCT 213	Intermediate Accounting II	4
A continuation of ACCT 212 (Intermediate Accounting I). It will include a comprehensive study of accounting concepts relating to acquisition, depreciation and disposition of plant assets and intangibles; investments in equity securities; accounting for debt securities; leases; stockholder's equity; accounting changes and errors; accounting for income taxes; and earnings per share. Prerequisite: ACCT 212
ACCT 214 ACCT 214	Cost Accounting I	4
Designed to give students an introduction to cost accounting concepts, procedures, and managerial reporting processes. The major topics include cost concepts and behavior, cost system design, job costing, process costing, spoilage and quality management, allocating costs to departments, activity-based costing and management, and allocating joint costs. Prerequisite: ACCT 211
ACCT 217 ACCT 217	Computerized Accounting	3
Course provides hands-on computer accounting projects to be completed on Peachtree Software. The student will set up a basic computerized accounting system for a company and will work with payroll,payables/ receivables, and general ledgers. Prerequisite or Corequisite: ACCT 211
ACCT 237 ACCT 237	Payroll Accounting/Tax	2
Presents the need for adequate and accurate payroll and personnel records, payroll calculations, payroll taxes, payroll tax reports, and the accounting for payroll and payroll taxes. Also included is a payroll project applying the knowledge acquired in the course. Prerequisite: ACCT 210
		13
Total Credits: 64