Business

001 ACCOUNTING— Associate in Applied Science Degree

(60 credit hours)

Study of basic business and accounting skills; can lead to employment as junior member of accounting staff, estimator, credit analyst,
budget accountant, bank teller in public or private firms and organizations.

General Education Requirements for the AAS degree * (15 credit hours)

Recommended Concentration and Elective Courses

Required Courses
Business 111—Introduction to Business ................ 3
Business 181—Financial Accounting ..................... 4
Business 182—Managerial Accounting ................. 4
Business 203—Introductory Cost Accounting ....... 3
Business 204—Computer Applications for Intermediate Accounting ........... 1
Business 205—Intermediate Accounting I ............. 3
Business 206—Auditing ........................................ 3
Business 208—Federal Income Tax ...................... 3
Business 241—Introduction to Finance ................. 3
Business 250—Computerized Accounting Systems ............... 3

Elective Courses
(15 credit hours)
Business 141—Business Mathematics ................. 3
Business 211—Business Law I .............................. 3
Business 212—Business Law II ............................. 3
Business 214—Legal and Social Environment Business ........................... 3
Computer Information Systems 120—Introduction to Microcomputers ............................................ 3
Computer Information Systems 123—Introduction to Spreadsheets on Microcomputers ............... 3

 

001 ACCOUNTING Associate in Applied Science Degree (60 credit hours)

Study of basic business and accounting skills; can lead to employment as junior member of accounting staff, estimator, credit analyst, budget accountant, bank teller in public or private firms and organizations.
First semester

Credit Hours
Business 181 Financial
Accounting
4
Business 141 Business Mathematics (or other appropriate mathematics)
3
Computer Information Systems 120 Introduction to Microcomputers
3
English 101 Composition
3
General Education elective*
3
TOTAL
16
Second semester

Credit Hours
Business 182 Managerial Accounting
4
Business 111 Introduction to Business
3
Business 241 Introduction to Finance
3
General Education electives*
6
TOTAL
16
Third semester

Credit Hours
Business 204 Applications in Intermediate Accounting
1
Business 205 Intermediate Accounting
3
Business 206 Auditing or other
appropriate business course
3
Business 211 Business Law I (or Business 214 Legal and Social Environment)
3
General Education and/or electives
3
TOTAL
13
Fourth semester

Credit Hours
Business 203 Introductory Cost Accounting
3
Business 208 Federal Income Tax 
3
Computer Information Systems 123 Introduction to
Spreadsheets on the Computer
3
Business 250 Computerized Accounting
3
General Education* and/or electives
3
TOTAL
15
Recommended electives: Computer Information Systems 102, 135, or 145, and Business 212