Purpose: The curriculum is designed for persons who seek employment in the account- ing field or for those presently in accounting who desire to increase their knowledge and update their skills. The occupational objectives include: accounting trainee, accounting technician, junior accountant, accountant.
Recommended Preparation: The student should possess a proficiency in high school English and a strong background in basic arithmetic.
Credits First Year 1st Semester 2nd Semester ________________________________________________________________________________ ACC 211 Principles of Accounting I .............. 3 BUS 100 Introduction to Business ................ 3 CIS 150 Intro. to Microcomputer Software ........ 3 ENG 111 College Composition I ................... 3 MTH 120 Introduction to Mathematics ............. 3 (1) PED 116 Lifetime Fitness & Wellness ............. 1 STD Elective .................................... 1 ACC 212 Principles of Accounting II ............. 3 BUS 125 Applied Business Mathematics or BUS 121 Business Mathematics I .......... 3 BUS 150 Principles of Management ................ 3 ECO 120 Survey of Economics ..................... 3 (2) ENG 112 College Composition II .................. 3 (1) PED /RPK ........................................ 1 _________________________ Total Credits 17 16
Credits Second Year 1st Semester 2nd Semester ________________________________________________________________________________ ACC 221 Intermediate Accounting I ............... 3 ACC 231 Cost Accounting I ....................... 3 ACC 261 Prin. of Federal Taxation I ......... 3 BUS 241 Business Law I .......................... 3 (3) ___ Social science elective ..................... 3 SPD 110 Intro. to Speech Communication .......... 3 ACC 222 Intermediate Accounting II .............. 3 ACC 241 Auditing I .............................. 3 (4) ACC Elective .................................... 3 BUS 225 Applied Business Statistics ............. 3 FIN 215 Financial Management .................... 3 _________________________ Total Credits 18 15
Total minimum credits for the Accounting major (A.A.S. degree) = 66.
(1) The PED requirement may be met by one of the following options: PED 116, 2 cr.; PED 116, 1 cr. plus a PED activities course, 1 cr.; or PED 116, 1 cr. plus RPK 205, 207, 208, 216, or 225. PED 116 is offered as both a 1-credit and a 2-credit course.
(2) ENG 115 or ENG 116 may be substituted for ENG 112.
(3) Social science courses may be selected from the following: economics, geography, history, political science, psychology, or sociology (includes anthropology).
(4) ACC 215, ACC 219, ACC 232, ACC 242, and ACC 262 are acceptable electives.