Community College
A.A.S. Degree in Accounting

Credits required for Graduation....................................................64

General Education Requirements...........................................21

ECON 205 Principles of Macroeconomics (3) Fall, Spring, Summer I
ENGL 101 Written English (3) Fall, Spring, Summer I
ENGL 102 Written English (3) Fall, Spring, Summer II
COMM 202 Fundamentals of Speech (3) Fall, Spring, Summer I, Summer II
MATH 154 Finite Mathematics Fall, Spring, Summer I * or
  MATH (100 level or higher) (3)
Two courses from the College's program of general studies (6)

* Students who wish to pursue a B.S. in business at a later date should take MATH 154

Business Core Requirements..................................................28

ACCT 201 Introductory Accounting I (3) Fall, Spring, Summer I
ACCT 202 Introductory Accounting II (3) Fall, Spring, Summer II
BADM 150 Introduction to Business (3) Fall, Spring
BADM 310 Principles of Management (3) Fall, Spring, Summer I
BADM 212 Business Law I (3) Fall, Spring, Summer I
BADM 340 Marketing (3) Fall, Spring, Summer II
ECON 206 Principles of Microeconomics (3) Fall, Spring, Summer II
BSED 227 Business Communications or
BADM 345* Written Communication in Business (3) Fall, Spring
BSED 328 WordPerfect (1) Fall, Spring
CIS 102 Microcomputer Applications (3) Fall, Spring, Summer I

* Students who wish to pursue a B.S. in business at a later date should take BADM 345

Accounting Concentration.....................................................15

ACCT 329 Intermediate Accounting I (3) Fall
ACCT 330 Intermediate Accounting II (3) Spring
ACCT 335 Income Tax Accounting (3) Fall
ACCT 336 Cost Accounting (3) Fall
ACCT 292 Accounting Internship (3) Fall, Spring


General Studies Requirements: [Top] [Main]

ECON 205 Principles of Macroeconomics (3): Introduction to fundamental economic concepts including production possibilities and economic growth, market supply and demand analysis, money, banking, and government fiscal and monetary policies. Emphasis is placed upon fluctuations in national income, employment and the price level.

ENGL 101 Written English (3): A study of the major types of expository writing: writing compositions developed by prescribed rhetorical modes. Prerequisite: satisfactory score on the English Placement or satisfactory grade in Introduction to Critical Composition, ACFN 010.

ENGL 102 Written English (3): A continuation of ENGL 101, with an introduction to literary types; extensive practice in various kinds of expository and critical writing with emphasis on the research paper. Prerequisite: ENGL 101

COMM 202 Fundamentals of Speech (3): A required course for all students with focus upon the skills of sending and receiving clear messages. Audience analysis, the organization of the message, listening awareness, and the management of communication apprehension are foremost among the course objectives. Students participate in communication exercises and deliver a variety of speeches of different formats.

MATH 154 Finite Mathematics (3): Mathematical models for the analysis of decision-making problems are examined. Topics include the echelon method for solving linear equations, matrix manipulations, optimization by linear programming including the simplex method, risk decisions using probability, expected value, and statistics. Additional topics may be chosen from network models or game theory. Prerequisite: ACFM 090 or MATH 105 or satisfactory placement score.


Business Core Requirements: [Top] [Main]

ACCT 201 Introductory Accounting I (3): Fundamentals of accounting including basic models, inventory methods, classified statements, negotiable instruments, internal control, accounting for property and equipment, and special journals in conjunction with sole proprietorships.

ACCT 202 Introductory Accounting II (3): Study of the basic structure of partnerships and corporations, manufacturing accounting, analysis of financial statements, and an introduction to cost accounting. Prerequisite: ACCT 201

BADM 150 Introduction to Business (3): A survey designed to acquaint the student with administration, production, labor, control, distribution, finance, taxation, law, and ethics as applied to business. Includes a brief history of business and the organization of business. For associate's degree students and non-majors. Does not carry business administration credit toward the B.S. in business administration or hotel-motel and restaurant management.

BADM 310 Principles of Management (3): Concepts and analyses of the behavioral aspects of organizations. Expansion of integrative and human skills needed by managers. Lectures are supplemented by outside projects, and simulated application of management techniques. Prerequisites: ACCT 201 and ECON 206.

BADM 212 Business Law I (3): A broad introduction to contemporary law as it relates to the business environment including contracts, sales, employment law, antitrust law, torts, consumer protection, and business organizations. Prerequisite: Sophomore standing.

BADM 340 Marketing (3): An introduction to the marketing management process. Including the selection of target markets, the development of product, pricing, promotion, and the channel of distribution programs to effectively serve the markets. Specialized topics such as international marketing, consumerism, and ethical issues in marketing are also examined. Prerequisites: ACCT 201 and ECON 206

ECON 206 Principles of Microeconomics (3): Continuation of ECON 205. Topics include: extension of supply and demand analysis, production costs and revenue analysis of firms under perfect and imperfect competition, resource markets, and international trade and finance. Selected economic problems. Prerequisite: ECON 205

BSED 227

BSED 328 WordPerfect (1): A step-by-step, hands-on experience in word processing on the IBM microcomputer. Coverage includes creating a document, revising and printing a document, editing and formatting text.

CIS 102 Microcomputer Applications (3:) An introduction to contemporary microcomputer application software(including Windows) and the Shepherd computing environment. Major emphasis on word processing and spreadsheets. Students learn to use e-mail and are introduced to the resources of the Internet. The course goal is the achievement of a minimum level of computer literacy. Prerequisite: None.


Accounting Concentration Classes: [Top] [Main]

ACCT 329 Intermediate Accounting I (3): An in-depth study of the principles, concepts and theory underlying published financial statements. Emphasis is placed upon components of these statements and the limitations involved in their preparation. Prerequisite: ACCT 202.

ACCT 330 Intermediate Accounting II (3): A continued in-depth study of published financial statements. Emphasis is placed upon principles and pronouncements established by authoritative bodies as it applies to equity accounts, tax allocation, inflation accounting, accounting changes, and correction of errors. Prerequisite: ACCT 329.

ACCT 335 Income Tax (3): A study of he Internal Revenue Code and regulations relating to individuals, partnerships, and corporations, Prerequisite: ACCT 202.

ACCT 336 Cost Accounting (3): The economic, industrial engineering, and managerial aspects of cost accounting including process, job order, and standard cost systems. Prerequisites: ACCT 202 and BADM 224.

ACCT 392 Cooperative Education in Accounting (3): A form of independent study which integrates classroom study with paid, planned and supervised work experience in the public and private sectors. Students are exposed to the reality of the work world beyond the boundaries of campus, enhancing their self-confidence and career direction. Co-op students are employees of the sponsoring company and earn a salary and college credit. Generally, sponsoring employers seek upperclassmen with knowledge and background in the discipline. Maximum of three credit hours may be used as accounting elective credit by majors only. Prerequisite: ACCT 329

[Top] [Main]