Students pursuing the Associate of Science in Accounting are required to take a total of 23 courses as follows:

  • 6 foundation courses - 24 credits
  • 9 major courses - 36 credits
  • 8 general education courses - 32 credits
All courses are 4 quarter credits in length.

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Foundation Curriculum - 24 Credits
Students are required to take 6 foundation courses as follows:

As an introduction to accounting, ACC 1001 introduces the student to the basic structures, principles, and practices involved in understanding and completing the accounting cycle. Each individual step of the accounting cycle, from analyzing source documents to the final preparation of financial statements, is covered with an emphasis on accounting for a sole proprietorship service business.

Prerequisite(s): None
Credits: 4

An introduction to business functions and their opportunities. Students will also be given information about resources available to them through a variety of sources, including the university.

Prerequisite(s): None
Credits: 4

This course is designed to prepare students to organize and compose effective business correspondence and technical writing. The basic principles of writing and approaches for writing various types of communications are stressed.

Prerequisite(s): ENG1001
Credits: 4

Microeconomics is the study of the internal forces in the market place. Students will develop an understanding of the forces that control the economy, and the effect of changes in those forces. Specific topics include the free enterprise system, capitalism, wage and price theory, law of supply and demand, and government regulation of business.

Prerequisite(s): None
Credits: 4

The study of macroeconomics includes the basic aspects of economic analysis of the business world. Students will develop an understanding of the monetary system, recession, inflation, and the main cycles of business activity.

Prerequisite(s): None
Credits: 4

This course is for students to obtain basic knowledge and skills needed in using office application software and Internet features. A broad range of software used in an office, such as, word processing, spreadsheet, database, slide presentation, email, and Internet research will be introduced. It is not intended for IT majors.

Prerequisite(s): None
Credits: 4


Major Curriculum - 36 Credits
Students are required to take 9 major courses as follows:

This course is a continuation of Accounting I and introduces the student to a more detailed analysis of the components and preparation of the Balance Sheet, Income Statement, Statement of Retained Earnings, and Statement of Cash Flows for a corporate entity.

Prerequisite(s): ACC1001 (with grade of "C" or better)
Credits: 4

This course is a continuation of Accounting I and II. The student learns to apply the knowledge gained in Accounting I and II to specialized areas of accounting such as financial statement analysis, cost accounting, and managerial accounting.

Prerequisite(s): ACC1002 with grade of "C" or better
Credits: 4

This course introduces the student to many of the common tax issues that normally confront small businesses. Some of the issues addressed include income, employment, sales, and property taxes considerations.

Prerequisite(s): ACC1002 and ITS1000
Credits: 4

This course explores how to implement and use automated accounting systems. Topics may include setting up a chart of accounts, journalizing business transactions for sales and expenses, creating receivables and payables schedules, and producing financial statements for small and medium size businesses.

Prerequisite(s): ACC1002 and ITS1000
Credits: 4

This course continues the exploration of how to implement and use automated accounting systems. Topics may include transferring information from different software packages into the accounting system, payroll, inventories, cash budgeting, and financial ratios.

Prerequisite(s): None
Credits: 4

Business Law I is a study of the development of American law and procedure covering information, operation, completion of contracts, and consumer protection. This course also includes a study of the Uniform Commercial Code. Both the text and case study methods are utilized.

Prerequisite(s): None
Credits: 4

This course provides students the opportunity to obtain basic knowledge and skills in using spreadsheet and database software. A broad range of software applications, concepts, and problems will be covered.

Prerequisite(s):
Credits: 4

This course exposes the student to a wide range of important issues in managerial and personal finance, including such topics as the role of finance in organizations, principles of financial analysis, forecasting and working capital management, and the basics of analysis and evaluation of investments such as stocks, mutual funds and bonds.

Prerequisite(s): ACC1002
Credits: 4

The latest major approaches and techniques of management are studied, including planning, systems management, new organizational concepts, computer influence, controlling, and quantitative measurement.

Prerequisite(s): None
Credits: 4


General Education - 32 Credits
Students are required to take 8 courses as follows, which include one Social Science elective from the Social Science elective list below:

Principles of Biology I is the first in a two-course sequence in biology. The course introduces biology, scientific methods, biological chemistry, cells, energy for life, basic genetics, and biotechnology. The course also compares human and plant organization and function. The student will also complete writing assignments that will introduce the student to scientific literature.

Prerequisite(s): MAT0099, and ENG1001 Co/Pre-Requisite
Credits: 4

This course helps students refine their writing skills by focusing on the elements of style and grammar. Students compose paragraphs and essays in preparation for more advanced composition classes. A minimum grade of C is required to pass this course. Note: This course is offered for institutional credit only.

Prerequisite(s): None
Credits: 4

Students will be introduced to college-level writing processes, including theme, composition, and research. Emphasis will be placed on refining individual skills, writing styles and voices, and on writing procedures. Selected readings in prose, drama, and poetry supplement the course and provide topics for discussion and writing assignments.

Prerequisite(s): ENG0099 or Exemption
Credits: 4

This course is designed to introduce the student to fiction, poetry, and drama and, through literary analysis and interpretation, to develop the life skills of critical thinking and written expression.

Prerequisite(s): ENG1001
Credits: 4

The goal of this course is to refine the student's reading, writing, and critical thinking skills. By analyzing ineffective arguments and constructing effective ones, the student will discover how ambiguity, evasiveness, vagueness, and obscurity weaken his or her credibility as a writer.

Prerequisite(s): ENG1001
Credits: 4

Principles of Algebra is designed to develop basic concepts in algebra needed in more advanced coursework. The approach emphasizes the relationship between arithmetic and algebra, using graphs and applications to motivate students and to provide real world examples. The course begins with signed numbers, proceeds to solving linear equations, introduces the Rectangular Coordinate System and graphs, and concludes with the arithmetic of polynomials. A minimum grade of C is required to pass this course.

Prerequisite(s): None
Credits: 4

College Mathematics is an entry-level course for students not wanting to focus their math skills in one area. The fundamentals of several areas are covered including set theory, logic, geometry, probability, and statistics.

Prerequisite(s): MAT0099 or Exemption, ENG1001 Co/Pre-Requisite
Credits: 4

Students will develop and refine presentation skills focusing on compiling, organizing and outlining the research material in preparation for the assignments.

Prerequisite(s): None
Credits: 4

This course is designed to help entering students develop a more effective approach to college. On the one hand, students will learn the importance of the relationship between individuals' beliefs and their performance, conditioning, self-image and comfort zones, motivations, affirmations, and goals. On the other, students will learn practical skills, such as time management, notetaking, test-taking, research, and study skills.

Prerequisite(s): None
Credits: 4


Social Science Elective: (Choose 1)

In this course a study is made of human behavior with special reference to perception, learning, memory, thinking, emotional life, and individual differences in intelligence, aptitude, and personality. Emphasis is placed on the scientific nature of psychological investigations. Research methods are analyzed, and results are related to daily life and everyday problems.

Prerequisite(s): None
Credits: 4

This course serves as an introduction to the study of human social development, its organizations, and its institutions. It teaches the student to look at our society and others from a sociological perspective. Specific areas covered are group dynamics, social deviance, gender equality, racial and ethnic relations, the family, religion, and education.

Prerequisite(s): None
Credits: 4

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