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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.
*Laptop Included Program
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Semester |
Course Title |
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First Semester
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| SSS 100 |
Student Success Seminar |
2 |
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BUS 101
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Introduction to Business |
3 |
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Introduction to Computers |
3 |
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Intermediate Algebra |
4 |
| ACCT 210 |
Principals of Accounting I |
4 |
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16 |
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Second Semester
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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 |
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Composition |
3 |
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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. |
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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 |
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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. |
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Third Semester
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Intermediate Accounting |
4 |
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Tax Accounting |
4 |
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ACCT 223
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Government & Non-Profit Accounting |
3 |
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Social Science Elective: SOC 150T- Social Problems, or SOC 250T- Marriage & the Family |
3 |
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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. |
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Fourth Semester
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Business Communications |
4 |
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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 |
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Cost Accounting |
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 |
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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 |
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Payroll |
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 |
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17 |
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Total Credits 66 |
All courses with the prefix ACCT require "C" or better.
Students entering a program in any semester other than outlined may not graduate in the expected amount of time. |
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