Accounting Associate Degree

Program Requirements

FIRST SEMESTER:

Number Course Title Credits Category
ACC 101 Introduction to Financial Accounting 4 Program Requirement

Description: Presents accounting as an information system that produces summary financial statements primarily for users external to a business. Emphasizes the reporting of the effect of transactions and other economic events on the financial condition and operating results of a business. Topics include: basic accounting concepts, financial statements, accrual and cash basis, the accounting cycle, monetary assets, inventories, fixed assets, current and long-term liabilities, and owner’s equity. The course assumes a corporate form of organization. NOTE: High school algebra is recommended. IAI BUS 903

Class schedule: Spring 2019Summer 2019 | Fall 2019

CAS 160 1 3 Program Requirement
ENG 101 3 Communications
MGT 111 3 Program Requirement
  Mathematics2 3 AAS General Education

SECOND SEMESTER:

Number Course Title Credits Category
ACC 102 3 Program Requirement
ACC 112 2 Program Requirement
ACC 155 2 Program Requirement
ECO 211  or    
ECO 212 3 Program Requirement
  AAS General Education electives+ 6 AAS General Education

THIRD SEMESTER:

Number Course Title Credits Category
ACC 201 3 Program Requirement
ACC 211 3 Program Requirement
ACC 250 3 Program Requirement
  Accounting elective3 3 Program Requirement
  Business elective4 3 Program Requirement

FOURTH SEMESTER:

Number Course Title Credits Category
ACC 203 3 Program Requirement
  Accounting electives3 6 Program Requirement
  Business elective4 3 Program Requirement
  AAS General Education elective+ 3 AAS General Education

1 - Students may substitute three (3) total credit hours from CAS 105, CAS 115, CAS 125 or CAS 215.

2 - The mathematics requirement for this degree can be met with Math Competency, or MGT 150 (Business Math). See Math Competency options for information. Students who utilize Math Competency to meet the mathematics requirement must complete an additional three credit-hour elective. See full list of AAS General Education Electives.

+ - At least one of the AAS General Education Elective requirements must also meet the World Cultures and Diversity graduation requirement. See full list of AAS General Education Electives.

3 - ACC electives (students must satisfy prerequisite for each course elected): ACC 202, ACC 251, ACC 253, ACC 254, ACC 265, ACC 295 (limit 4 hours).

4 - Business electives (students must satisfy prerequisites for each course elected): ACC 213, CIS 101, FIN 215, MGT 205, MGT 218, MGT 270, MGT 280, MKT 245, PHI 150.