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ACCOUNTING

View Accounting A.A.S. (G, R): 301
View Accounting Certificate (G,R): 167

Accounting A.A.S. (G, R): 301
Revised: Effective Semester — Summer 2007

This curriculum is designed to prepare career students in accounting for employment. It is suitable for the needs of business enterprises, nonprofit private organizations, and all levels of government. Graduates may find employment in such departments as accounting, finance, treasury, auditing, tax, cost, and systems. Completion of all requirements for this curriculum will lead to the A.A.S. in accounting.

This curriculum is not intended for transfer to a four-year college or university. Students interested in a baccalaureate degree in accounting should enroll in the business transfer program.

For students who have a baccalaureate degree, the accounting courses included in the curriculum fulfill some of the course requirements to sit for the Certified Public Accountant (CPA) examination. All additional course requirements are offered by the College. Students should contact an academic adviser for more information. Requirements to sit for the CPA examination vary by state. Consult your State Board of Public Accountancy for current requirements.

A suggested course sequence for full-time students follows; part-time students should consult an adviser.

First Semester
AC 201 Accounting I 4
BA 101 Introduction to Business
  or
MG 101 Principles of Management 3
  EC elective * 3
EN 101 Techniques of Reading and Writing I 3
  Mathematics foundation 3

Second Semester
AC 202 Accounting II 4
  CA or CS elective 3
  English foundation 3
  Speech foundation 3
  Arts or humanities distribution 3

Third Semester
AC 207 Intermediate Accounting I 4
  Health foundation 1 (3)
MG 201 Business Law 3
  Electives† 6(7)

Fourth Semester
AC 208 Intermediate Accounting II 4
AC 219 Business Finance 3
  Elective† 3(4)
  Natural sciences lab distribution 4


Total credit hours 60 (64)

* Select EC 105, EC 201, or EC 202.

† Select any accounting course numbered 209 or higher (except AC 219), or a statistics course (BA 210 or MA 116).

Program Outcomes for the Accounting A.A.S. Degree
Upon completion of this program a student will be able to:

  • Identify, measure, record, and communicate financial information relating to an organization.
  • Interpret, analyze, and evaluate financial information relating to an organization.

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Accounting Certificate (G, R): 167
 Revised: Effective Semester — Summer 2007

The accounting certificate curriculum is designed to serve those students who desire to upgrade their professional competence but do not want to complete the A.A.S. For those who want to complete the U.S. Civil Service 24-hour accounting program, consult the Office of Personnel Management for a current listing of approved courses.

Required Courses
AC 201 Accounting I 4
AC 202 Accounting II 4
AC 207 Intermediate Accounting I 4

Electives
Select four courses from accounting courses numbered 208 or higher and MG 201.

Total credit hours 24 (27)

Program Outcomes for the Accounting Certificate

Upon completion of this program a student will be able to:

  • Identify, measure, record, and communicate financial information relating to an organization.
  • Interpret, analyze, and evaluate financial information relating to an organization.
  • Meet the qualifications for federal government accounting programs and upgrade professional competence.

Refer to course description pages to identify courses with prerequisites.
Courses in italics meet General Education requirements.