Accounting Associate of Applied Science Degree

Program Information

Accounting, Associate of Applied Science Degree
SOC CODE: 13-2011
CIP CODE: 52.0201
60 Credit Hours, 930 Clock hours, 80 weeks

Program Description:
The Accounting program is an entry level program that prepares students to be able to organize and interpret financial statements, income statements, balance statements and cash flow statements of an organization. Students will learn basic business and managerial principles. The program includes a total of 60 credits of which 18 credits are general education courses and 42 credits are core courses. Upon successful completion of the program students will be awarded an Associate of Applied Science Degree.

Program Objective:
The Accounting program is an entry level program that prepares students to be able to organize and interpret financial statements, income statements, balance statements and cash flow statements of an organization.

Program Outline

Course NameClockCredits
TOTAL ALL COLUMNS93060
CTC101 Critical Thinking453
ENG111 English Composition453
MAT010 Mathematics453
PSY011 General Psychology453
SPC001 Public Speaking453
COM101 Introduction to Computers603
ACG201 Principles of Accounting I603
ACG203 Principles of Accounting II453
BUS101 Principles of Business453
ACG212 Computerized Accounting453
ACG218 Managerial Accounting453
ACG221 Income Tax Accounting453
LEG201 Legal Concepts & Ethics453
ACG223 Intermediate Accounting I453
ACG226 Intermediate Accounting II453
ADM203 Administrative Management453
ADM 206 Organization & Management453
PRO201 Professional Development453
BUS103 Introduction to International Business453
BUS118 Business Communications453
Tuition and FeesAccounting ProgramTimeframe
Total tuition$24,400.00
Tuition$22,500.00930 Clock Hours
Registration Fee$100.00 (non-refundable)3 Weeks/.75 Month Full Time
Lab Fee$1,800.00 (non-refundable)3.75 Weeks/1 month Part Time

Requirements for Graduation

1. Passing all courses with 75% (C) or more.

2. Meeting all financial obligations to the School or signing a financial agreement with the School, which both the School and the student deem fair and reasonable.

An Associate Degree is awarded upon satisfactory completion of all requirements for graduation.

Course Description

The course numbering system reflects the program and level of courses. Acronyms are used to identify the program while the number­ing system reflects the level of program.

This introductory course will expose students to basic logic which is to be applied to the process of critical thinking. Students will learn how to apply reasoning skills to correctly identify, categorize, and process oral and written information. In addition, they will gain the ability to logically organize and express their own thoughts, ideas, and opinions. Students will learn to decipher biased and unbiased perspectives in today’s society. Ultimately, students will effectively formulate coherent arguments as well as analyze and solve outlying issues and problems.

In this course, students strengthen writing skills by writing expository themes in various modes. Research methods and library skills are introduced and a documented paper is required.

This course is an introduction to algebra covering operations using signed numbers, operations on polynomials, algebraic expressions, factoring, exponents, ration and radical expressions, linear and quadratic equations, and inequalities, graphs, and an introduction to systems of equations.

This course provides the student with a general overview of the field of psychology including the scientific approach to basic principles of human behavior. Emphasis is placed on topics such as learning motivation, perception, feeling and emotion, intelligence, and personality.

This course is designed to provide students with fundamental training and practical experience for speaking in public, business, and professional situations. Topics include: audience analysis; speech anxiety; critical listening; and preparation and delivery of speeches in various cultural contexts.

Computerized accounting systems enable businesses to manage revenue, expenses, and inventory effortlessly. These sophisticated programs also allow bookkeepers to manage bank accounts, pay bills, and prepare budgets. Students will learn in this course the integration of accounting systems and how microcomputers software support bookkeeping. Students will utilize the QuickBooks 2013 software to apply their knowledge in principles of accounting; ultimately, learning to manage revenue, expenses, and inventory in this accounting software.

This course covers basic accounting principles, concepts, terminology, and procedures. Topics include the accounting cycle, financial statements, journals, ledgers, worksheets, and bank reconciliation. Students will also learn accounting procedures for both service and merchandising businesses.

This course is designed to build on the principles, concepts, and procedures learned in Accounting I. Students will study and work with bad debts, depreciation, notes receivable and payable, accrued revenue and expenses, vouchers, partnerships, and corporations.

This course is designed to give students a basic foundation on the functions and operations of business organizations. Emphasis is placed on the study of business management and the various elements of both the social and economic environments which continuously change the business world. Business Ownership, Marketing, Finance, Human Resources and Information Systems will be covered.

Computerized accounting systems enable businesses to manage revenue, expenses, and inventory effortlessly. These sophisticated programs also allow bookkeepers to manage bank accounts, pay bills, and prepare budgets. Students will learn in this course the integration of accounting systems and how microcomputers software support bookkeeping. Students will utilize the QuickBooks 2013 software to apply their knowledge in principles of accounting; ultimately, learning to manage revenue, expenses, and inventory in this accounting software.

This course teaches students how to extract and modify costs in order to make informed managerial decisions. Planning is covered by topics including activity-based costing, budgeting, flexible budgeting, cost-volume-profit analysis, cost estimating, and the costs of outsourcing.

In this course, students will be given a basic, yet comprehensive understanding of the structure of income tax laws and their administration. Students will be provided with instruction and practice in the preparation of various income tax forms.

This course will develop a student’s understanding of the fundamental legal and business principles that apply to common business transactions. The main emphasis will be on contracts. Topics include: Nature and Classes, Offer and Acceptance, Defective Agreements, Capacity to Contract, Consideration, Illegal Agreements, Form of Contracts, and Termination of Contracts. Other topics will include the legal system, the legal environment, and personal property.

This course emphasizes accounting theory and practice as prescribed by the Financial Accounting Standards Board, the American Institute of Certified Public Accountants, the American Accounting Association, and the Securities Exchange Commission. The course is designed to develop an understanding of accounting concepts and principles and their application to the presentation and interpretation of financial data including Income Statement, Balance Sheet, Retained Earnings Statement, and Statement of Cash Flow. The course also covers accounting for cash, plant and equipment accounting, inventory cost, operational and intangible assets, and investments.

This course is designed to build on the principles, concepts, and procedures learned in Accounting I. Students will study and work with bad debts, depreciation, notes receivable and payable, accrued revenue and expenses, vouchers, partnerships, and corporations.

This course is designed to study the role and responsibilities of the administrative office manager. It also includes the study of the functions of the administrative office manager, leadership styles, the problem-solving process, managing human resources, training and promotion, compensation, labor-management relations, and managing administrative services.

This course is designed to introduce the students to the process of managing and working effectively with people within an organization. Emphasis is given to the classic organizational theory and the seven core managerial competencies – managing self, ethics, diversity, communication, across cultures, teams, and change.

In this course students are introduced to the modern workplace, such as office protocol, personnel policies, and office culture. Students will be prepared to make the transition from college to the workforce through learning how to conduct a job search, prepare for an interview, create a résumé, cover letter and thank-you letter, dress for and conduct themselves in an interview. Students will also learn how to analyze their own unique talents and job skills and how to present them to prospective employers. The course will also help develop student confidence through the practice of mock interviews, stress management, and time management techniques.

Introduces the concept of international business as a system and the theories which underlie it; institutions which are visual evidences of it; production, marketing, financial, legal and other subsystems which comprise the total system. It also examines national governmental and international institutional controls and constraints, which impact the environment in which the system operates.

This course is designed to provide students with effective verbal and nonverbal communication skills necessary for workplace productivity. The course focuses on writing and revising business messages to achieve clarity, conciseness, and correctness.