Associate Of Science DegreeBusiness
Accounting Concentration
The Accounting concentration introduces basic accounting principles and provides a background for practical accounting applications. It also gives the student exposure to both financial and managerial; accounting principles.
The added objectives when a student chooses the Accounting concentration follow.
The student will be able to:
- Perform the steps in the accounting cycle including adjusting entries, closing entries, and preparation of income statements and balance sheets;
- Identify the value of assets and cost allocation;
- Identify and comprehend disclosure requirements and ethical standards;
- Apply basic principles of costing systems;
- Recognize the changing needs of financial accounting and reporting in view of information technology trends, changing nature of Generally Accepted Accounting Principles.
Associate Of Science Degree
| Business | Subject Area | Credits |
|---|---|---|
| Area I: General Education Requirements | ||
| AP 140 | Fundamentals of Speech | (5) |
| BI 104 | Biological Sciences | (5) |
| EN 101 | Use of the English Language I | (5) |
| EN 102 | Use of the English Language II | (5) |
| MA 101 | Introductory College Mathematics | (5) |
| SO 201 | Introduction to Sociology | (5) |
| Total General Education Requirements | (30) | |
| Area II: Business Core Requirements | ||
| AP 114 | Keyboarding | (5) |
| AP 108 | Introduction to the Computer | (5) |
| BE 101 | Introduction to Business | (5) |
| BE 104 | Introduction to Accounting | (5) |
| BE 201 | Principles of Economics I | (5) |
| BE 202 | Principles of Economics II | (5) |
| Total Business Core Requirements | (30) | |
| Area III: Accounting Concentration | ||
| AP 130 | Internship | (5) |
| BE 211 | Financial Accounting | (5) |
| BE 225 | Managerial Accounting | (5) |
| Total Accounting Concentration Requirements | (15) | |
| Area IV: Approved General Electives | (15) | |
| Total Credits Required for Graduation | (90) |