Accounting Degree
A25100
Day/Evening/Online/Full-Time
Course |
Class Hours |
Lab Hours |
Clinical Hours |
Credits |
ACA 111 - College Student Success
ACA 111 - College Student Success
This course introduces the college's physical, academic, and social environment and
promotes the personal development essential for success. Topics include campus facilities
and resources; policies, procedures, and programs; study skills; and life management
issues such as health, self-esteem, motivation, goal-setting, diversity, and communication.
Upon completion, students should be able to function effectively within the college
environment to meet their educational objectives.
Class: 1.00
Credits: 1.00
|
1.00 |
|
|
1.00 |
-OR- ACA 122 - College Transfer Success
ACA 122 - College Transfer Success
This course provides information and strategies necessary to develop clear academic
and professional goals beyond the community college experience. Topics include the
CAA, college policies and culture, career exploration, gathering information on senior
institutions, strategic planning, critical thinking, and communications skills for
a successful academic transition. Upon completion, students should be able to develop
an academic plan to transition successfully to senior institutions.
Lab: 2.00
Credits: 1.00
|
|
2.00 |
|
1.00 |
ACC 120 - Principles of Financial Accounting
ACC 120 - Principles of Financial Accounting
This course introduces business decision-making using accounting information systems.
Emphasis is placed on analyzing, summarizing, reporting, and interpreting financial
information. Upon completion, students should be able to prepare financial statements,
understand the role of financial information in decision-making and address ethical
considerations.
Class: 3.00 Lab: 2.00
Credits: 4.00
|
3.00 |
2.00 |
|
4.00 |
ENG 111 - Writing and Inquiry
ENG 111 - Writing and Inquiry
This course is designed to develop the ability to produce clear writing in a variety
of genres and formats using a recursive process. Emphasis includes inquiry, analysis,
effective use of rhetorical strategies, thesis development, audience awareness, and
revision. Upon completion, students should be able to produce unified, coherent,
well-developed essays using standard written English.
Class: 3.00
Credits: 3.00
|
3.00 |
|
|
3.00 |
CIS 110 - Introduction to Computers
CIS 110 - Introduction to Computers
This course introduces computer concepts, including fundamental functions and operations
of the computer. Topics include identification of hardware components, basic computer
operations, security issues, and use of software applications. Upon completion, students
should be able to demonstrate an understanding of the role and function of computers
and use the computer to solve problems.
Class: 2.00 Lab: 2.00
Credits: 3.00
|
2.00 |
2.00 |
|
3.00 |
BUS 110 - Introduction to Business
BUS 110 - Introduction to Business
This course provides a survey of the business world. Topics include the basic principles
and practices of contemporary business. Upon completion, students should be able
to demonstrate an understanding of business concepts as a foundation for studying
other business subjects.
Class: 3.00
Credits: 3.00
|
3.00 |
|
|
3.00 |
BUS 121 - Business Math
BUS 121 - Business Math
This course covers fundamental mathematical operations and their application to business
problems. Topics include payroll, pricing, interest and discount, commission, taxes,
and other pertinent uses of mathematics in the field of business. Upon completion,
students should be able to apply mathematical concepts to business.
Class: 2.00 Lab: 2.00
Credits: 3.00
|
2.00 |
2.00 |
|
3.00 |
|
|
|
|
Total: 17 / 17 |
Spring Semester 1
Course |
Class Hours |
Lab Hours |
Clinical Hours |
Credits |
ACC 121 - Principles of Managerial Accounting
ACC 121 - Principles of Managerial Accounting
This course includes a greater emphasis on managerial and cost accounting skills.
Emphasis is placed on managerial accounting concepts for external and internal analysis,
reporting and decision-making. Upon completion, students should be able to analyze
and interpret transactions relating to managerial concepts including product-costing
systems.
Prerequisites: Take ACC-120
Class: 3.00 Lab: 2.00
Credits: 4.00
|
3.00 |
2.00 |
|
4.00 |
ACC 140 - Payroll Accounting
ACC 140 - Payroll Accounting
This course covers federal and state laws pertaining to wages, payroll taxes, payroll
tax forms, and journal and general ledger transactions. Emphasis is placed on computing
wages; calculating social security, income, and unemployment taxes; preparing appropriate
payroll tax forms; and journalizing/posting transactions. Upon completion, students
should be able to analyze data, make appropriate computations, complete forms, and
prepare accounting entries using appropriate technology.
Class: 1.00 Lab: 3.00
Credits: 2.00
|
1.00 |
3.00 |
|
2.00 |
ACC 149 - Introduction to Accounting Spreadsheets
ACC 149 - Introduction to Accounting Spreadsheets
This course provides a working knowledge of computer spreadsheets and their use in
accounting. Topics include pre-programmed problems, model-building problems, beginning-level
macros, graphics, and what-if analysis enhancements of template problems. Upon completion,
students should be able to use a computer spreadsheet to complete many of the tasks
required in accounting.
Class: 1.00 Lab: 3.00
Credits: 2.00
|
1.00 |
3.00 |
|
2.00 |
ACC 150 - Accounting Software Applications
ACC 150 - Accounting Software Applications
This course introduces microcomputer applications related to accounting systems.
Topics include general ledger, accounts receivable, accounts payable, inventory, payroll,
and correcting, adjusting, and closing entries. Upon completion, students should
be able to use a computer accounting package to accurately solve accounting problems.
Class: 1.00 Lab: 3.00
Credits: 2.00
|
1.00 |
3.00 |
|
2.00 |
ENG 112 - Writing and Research in the Disciplines
ENG 112 - Writing and Research in the Disciplines
This course, the second in a series of two, introduces research techniques, documentation
styles, and writing strategies. Emphasis is placed on analyzing information and ideas
and incorporating research findings into documented writing and research projects.
Upon completion, students should be able to evaluate and synthesize information from
primary and secondary sources using documentation appropriate to various disciplines.
Prerequisites: Take ENG-111
Class: 3.00
Credits: 3.00
|
3.00 |
|
|
3.00 |
ACC 131 - Federal Income Taxes
ACC 131 - Federal Income Taxes
This course provides an overview of federal income taxes for individuals, partnerships,
and corporations. Topics include tax law, electronic research and methodologies and
the use technology for the preparation of individual and business tax returns. Upon
completion, students should be able to analyze basic tax scenarios, research applicable
tax laws, and complete federal tax returns for individuals, partnerships, and corporations.
Class: 2.00 Lab: 2.00
Credits: 3.00
|
2.00 |
2.00 |
|
3.00 |
ACC 240 - Gov & Not-For-Profit Acct
ACC 240 - Gov & Not-For-Profit Acct
This course introduces principles and procedures applicable to governmental and not-for-profit
organizations. Emphasis is placed on various budgetary accounting procedures and
fund accounting. Upon completion, students should be able to demonstrate an understanding
of the principles involved and display an analytical problem-solving ability for the
topics covered.
Prerequisites: Take ACC-121
Class: 3.00
Credits: 3.00
|
3.00 |
|
|
3.00 |
|
|
|
|
Total: 19 |
Fall Semester 2
Course |
Class Hours |
Lab Hours |
Clinical Hours |
Credits |
ACC 220 - Intermediate Accounting I
ACC 220 - Intermediate Accounting I
This course is a continuation of the study of accounting principles with in-depth
coverage of theoretical concepts and financial statements. Topics include generally
accepted accounting principles and extensive analysis of balance sheet components.
Upon completion, students should be able to demonstrate competence in the conceptual
framework underlying financial accounting, including the application of financial
standards.
Prerequisites: Take ACC-120
Class: 3.00 Lab: 2.00
Credits: 4.00
|
3.00 |
2.00 |
|
4.00 |
ACC 132 - NC Business Taxes
ACC 132 - NC Business Taxes
This course introduces the relevant laws governing North Carolina taxes as they apply
to business. Topics include sales taxes, income taxes for business entities, payroll
taxes, unemployment taxes, and other taxes pertaining to the State of North Carolina.
Upon completion, students should be able to maintain a company's records to comply
with the laws governing North Carolina business taxes.
Class: 1.00 Lab: 3.00
Credits: 2.00
|
1.00 |
3.00 |
|
2.00 |
*Could Not Find* - "ACC-152"
*Could Not Find* - "ACC-152"
Credits:
|
|
|
|
|
PSY 150 - General Psychology
PSY 150 - General Psychology
This course provides an overview of the scientific study of human behavior. Topics
include history, methodology, biopsychology, sensation, perception, learning, motivation,
cognition, abnormal behavior, personality theory, social psychology, and other relevant
topics. Upon completion, students should be able to demonstrate a basic knowledge
of the science of psychology.
Class: 3.00
Credits: 3.00
|
3.00 |
|
|
3.00 |
BUS 260 - Business Communication
BUS 260 - Business Communication
This course is designed to develop skills in writing business communications. Emphasis
is placed on business reports, correspondence, and professional presentations. Upon
completion, students should be able to communicate effectively in the work place.
Prerequisites: Take One: ENG-110 or ENG-111
Class: 3.00
Credits: 3.00
|
3.00 |
|
|
3.00 |
|
|
|
|
Total: 12 |
Spring Semester 2
Course |
Class Hours |
Lab Hours |
Clinical Hours |
Credits |
ECO 251 - Principles of Microeconomics
ECO 251 - Principles of Microeconomics
This course introduces economic analysis of individual, business, and industry in
the market economy. Topics include the price mechanism, supply and demand, optimizing
economic behavior, costs and revenue, market structures, factor markets, income distribution,
market failure, and government intervention. Upon completion, students should be
able to identify and evaluate consumer and business alternatives in order to efficiently
achieve economic objectives.
Class: 3.00
Credits: 3.00
|
3.00 |
|
|
3.00 |
MAT 110 - Mathematical Measurement and Literacy
MAT 110 - Mathematical Measurement and Literacy
This course provides an activity-based approach that develops measurement skills and
mathematical literacy using technology to solve problems for non-math intensive programs.
Topics include unit conversions and estimation within a variety of measurement systems;
ratio and proportion; basic geometric concepts; financial literacy; and statistics
including measures of central tendency, dispersion, and charting of data. Upon completion,
students should be able to demonstrate the use of mathematics and technology to solve
practical problems, and to analyze and communicate results.
Class: 2.00 Lab: 2.00
Credits: 3.00
|
2.00 |
2.00 |
|
3.00 |
-OR- MAT 152 - Statistical Methods I
MAT 152 - Statistical Methods I
This course provides a project-based approach to introductory statistics with an emphasis
on using real-world data and statistical literacy. Topics include descriptive statistics,
correlation and regression, basic probability, discrete and continuous probability
distributions, confidence intervals and hypothesis testing. Upon completion, students
should be able to use appropriate technology to describe important characteristics
of a data set, draw inferences about a population from sample data, and interpret
and communicate results.
Class: 3.00 Lab: 2.00
Credits: 4.00
|
3.00 |
2.00 |
|
4.00 |
BUS 115 - Business Law I
BUS 115 - Business Law I
This course introduces the student to the legal and ethical framework of business.
Contracts, negotiable instruments, the law of sales, torts, crimes, constitutional
law, the Uniform Commercial Code, and the court systems are examined. Upon completion
the student should be able to identify legal and ethical issues that arise in business
decisions and the laws that apply to them.
Class: 3.00
Credits: 3.00
|
3.00 |
|
|
3.00 |
PHI 240 - Introduction to Ethics
PHI 240 - Introduction to Ethics
This course introduces theories about the nature and foundations of moral judgments
and applications to contemporary moral issues. Emphasis is placed on moral theories
such as consequentialism, deontology, and virtue ethics. Upon completion, students
should be able to apply various ethical theories to moral issues such as abortion,
capital punishment, poverty, war, terrorism, the treatment of animals, and issues
arising from new technologies.
Prerequisites: Take ENG-111
Class: 3.00
Credits: 3.00
|
3.00 |
|
|
3.00 |
ACC 225 - Cost Accounting
ACC 225 - Cost Accounting
This course introduces the nature and purposes of cost accounting as an information
system for planning and control. Topics include direct materials, direct labor, factory
overhead, process, job order, and standard cost systems. Upon completion, students
should be able to demonstrate an understanding of the principles involved and display
an analytical problem-solving ability for the topics covered.
Prerequisites: Take ACC-121
Class: 3.00
Credits: 3.00
|
3.00 |
|
|
3.00 |
|
|
|
|
Total: 15 / 16 |