Associate of Applied Science Degree

Accounting

Objectives

The program exposes students to fundamental knowledge and skills utilized in entry-level accounting. Students will be exposed to a variety of skills used to provide technical administrative support to professional accountants and other financial management personnel. Students are introduced to a variety of accounting topics, including posting transactions to accounts, record-keeping systems, accounting software operation and general accounting principles and practices.

Career Opportunities

This program offers graduates an opportunity to develop knowledge and skills that can help them pursue careers in a variety of entry-level accounting and bookkeeping positions.

Admission Requirements

Refer to the Admission section of this catalog for information relating to Admission Requirements and Procedures for this program.

School Equipment

Students will have the opportunity to use the following school equipment as required throughout the program: computers, pertinent software, printers and other common computer peripherals. Refer to Student Equipment in the Online Course Information section of this catalog for information relating the student equipment requirements for the distance education courses that are taught online over the Internet.

Class Size

Classes generally range in size from 20 to 40 students. Depending on the course subject matter, certain classes may contain a greater or lesser number of students.

Program Outline

Course Number Course Quarter Credit Hours Scheduled Units of Course Time of Classes
CO2520T
Communications+

The course focuses on the history, principles and techniques of interpersonal, organizational and mass communications, and on communicating using written, verbal and visual formats. Prerequisites: Completion of a minimum of 54 credits earned in the program of study including EN1320T Composition I or equivalent

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4.5 54
EN1320T
Composition I+

This course examines phases of the writing process, with emphasis on the structure of writing and techniques for communicating clearly, precisely and persuasively. Prerequisite: GS1145T Strategies for the Technical Professional or equivalent

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4.5 67
EN1420T
Composition II+

This course builds on the foundations of Composition I with additional emphasis in rhetorical structures, argumentation, and research. Presenting strong arguments using visual and oral communication techniques is also included. Prerequisite: EN1320T Composition I or equivalent

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4.5 54
ES2550T
Microeconomics+

This course introduces the economic way of thinking and applies basic principles of microeconomics. It is the study of choices made by households, firms and governments and how these choices impact the market economy. Prerequisites: MA1210T College Mathematics I or equivalent, EN1320T Composition I or equivalent. Students may not receive credit for both ES2550T Microeconomics or equivalent and ES2555T Survey of Economics or equivalent.

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4.5 54
ES2560T
Macroeconomics+

This course is the study of aggregate economic activity. Students apply basic principles of macroeconomics to unemployment, inflation and economic growth. Prerequisites: MA1210T College Mathematics I or equivalent, EN1320T Composition I or equivalent. Students may not receive credit for both ES2555T Survey of Economics or equivalent and ES2560T Macroeconomics or equivalent.

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4.5 54
MA1210T
College Mathematics I+

This course focuses on fundamental mathematical concepts including quadratic, polynomial and radical equations, linear functions and their graphs, systems of linear equations, functions and their properties and matrices. Activities will include solving problems and using appropriate technological tools. Prerequisite: GS1140T Problem Solving Theory or equivalent

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4.5 54
Subtotal 27.0 337.0
Course Number Course Quarter Credit Hours Scheduled Units of Course Time of Classes
AC1220T
Accounting Principles I+

This course involves accounting principles and presents accounting standards, inventory methods, depreciation, and financial components that comprise the income statement, balance sheet and statement of cash flows. Students will perform accounting exercises to solve business problems. Prerequisite: GS1140T Problem Solving Theory or equivalent

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4.5 67
AC1320T
Accounting Principles II+

This course expands on the concepts taught in Accounting Principles I, and includes a broader analysis of financial statements and their components. Students study differences between long and short-term liabilities, stocks and bonds, and the uses of management versus financial accounting. Prerequisite: AC1220T Accounting Principles I or equivalent

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4.5 67
AC1420T
Financial Accounting+

In this course, students practice producing financial statements using different classes of assets and inventory valuation methods. It includes the preparation of trial balances and the use of financial ratios to determine a measure of the financial health of a company. Prerequisite: AC1320T Accounting Principles II or equivalent

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4.5 54
AC2520T
Tax Preparation+

In this course, students compare and contrast individual and corporate tax models and analyze the tax practice environment. Topics include the disposition of assets, accounting for tax expense, estate property valuation and auditing in the organization. Prerequisite: AC1420T Financial Accounting or equivalent

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4.5 67
AC2620T
Fundamentals of Managerial Accounting+

In this course, students will analyze internal business accounting statements and accounting reports used for management planning and decision making. Prerequisite: AC1420T Financial Accounting or equivalent

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4.5 54
AC2720T
Cost Accounting+

This course focuses on the evaluation of business cost elements and budgeting for future periods. Topics include cost analysis, variances, inventory costing and control of business finances. Prerequisite: AC1420T Financial Accounting or equivalent

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4.5 54
AC2799T
Accounting Capstone Project+

This is a project course in which students solve an accounting problem that is designed to combine elements of courses in the program. The instructor must approve the scope and depth of the student's project and acts as a resource for the student during the execution of the project. A formal written document and presentation are required. Prerequisites: Must be taken during the student's final quarter of study

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4.5 72
BU1110T
Introduction to Business+

This course explores fundamental processes of management, teamwork, motivation, customer satisfaction, and the production of goods and services. Students will examine ethical and social responsibilities for businesses, and compare business operations in U.S. companies to business operations in foreign countries.

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4.5 54
BU1410T
Management Information Systems+

This course examines fundamentals of information systems used in business. Topics include choice of hardware and software, security, backup, virus protection, and the use of internal and external communication to solve business problems. Prerequisite: BU1110T Introduction to Business or equivalent

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4.5 67
BU2620T
Fundamentals of Business Communications+

This course explores methods to create effective communications within the organization. Concentration is on collaborative communications, communicating bad-news messages and conducting persuasive presentations. Students practice with a variety of electronic and hard copy media and will give a professional presentation at the end of the course. Prerequisite: EN1320T Composition I or equivalent

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4.5 54
FN2640T
Fundamentals of Finance+

This course examines factors included in financial decision-making, such as return on investment, financial planning, budgeting and the comparison of different corporate investments. It also covers the timing of cash flow and its impact on the desirability of investments. Prerequisites: MA1210T College Mathematics I or equivalent, AC1420T Financial Accounting or equivalent

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4.5 54
MG1350T
Fundamentals of Supervision+

This course is an overview of the role of supervision in business. Students examine the challenges of motivation, communication, health and safety issues, collective bargaining and ethical conduct in the workplace. Prerequisite: BU1110T Introduction to Business or equivalent

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4.5 54
Subtotal 54.0 718.0
Course Number Course Quarter Credit Hours Scheduled Units of Course Time of Classes
GS1140T
Problem Solving Theory+

This course introduces students to fundamental principles, strategies and methods of problem solving theory.

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4.5 54
GS1145T
Strategies for the Technical Professional+

This course reviews characteristics and trends of the global information society, including basic information processing, Internet research, other skills used by technical professionals and techniques that can be used for independent technical learning.

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4.5 54
GS2745T
Advanced Strategies for the Technical Professional+

This course focuses on skills, characteristics and attitudes that contribute to professional life. Topics include personal integrity, business communication skills, teamwork and conflict resolution, financial literacy, professional work habits, networking and social media, and lifelong learning. Prerequisites: Completion of a minimum of 65 credits earned in the program of study including GS1145T Strategies for the Technical Professional or equivalent

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3.0 54
Subtotal 12.0 162.0
Course Number Course Quarter Credit Hours Scheduled Units of Course Time of Classes
Program Total
93.0
Scheduled Units of Course Time of Classes in Program
N/C 1224
Subtotal 93.0 1224.0

Notes

+In this program, this course may be taught either completely in residence at the school, completely online over the Internet as a distance education course or partially in residence and partially online, as determined by the school from time to time in its discretion. Refer to the Online Course Information section of this catalog for additional information relating to the courses that the school decides to teach all or partially online over the Internet. In order to help students become familiar with fundamentals of taking courses online over the Internet, the school may determine that a portion of the first online course that a student takes in this program must be taken online at the school in a supervised setting.

NOTE: The course descriptions for the courses in this program are in the Course Descriptions section of this catalog . The school may, at any time in its discretion, vary the offering and/or sequence of courses in this program, revise the curriculum content of the program or any course in the program and change the number of credit hours in the program or in any program course.