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Accounting Concentration

Associate Of Science Degree

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)