ACCOUNTING
The Associate of Science degree in Accounting introduces basic accounting principles and provides a background for practical accounting applications. It also provides the student exposure to both financial and managerial accounting principles. In addition to the General Education outcomes, the student will be given the opportunity to:
- Identify and comprehend disclosure requirements and ethical standards.
- Apply basic principles of costing systems.
- Compare and contrast different accounting methods.
- Describe the changing needs of financial accounting and reporting in view of information technology trends and the changing nature of generally accepted accounting principles.
| Course ID | Subject Area | Credits |
| Area I: General Education Requirements for the Associate of Science Degree | ||
| GS 101 | Introduction to College Studies: Technology, Leadership, and Success | (5) |
| GS/SH 110 | Environmental Science, Sustainability, and Health | (5) |
| EN 104 | English Composition and Writing | (5) |
| EN 105 | Mechanics and Research of Academic Writing | (5) |
| EN 202 | Introduction to Public Speaking, Communication, and Self-Awareness | (5) |
| GS/IT 109 | Technology in the Information Age | (5) |
| MA 105 | Introduction to College Algebra | (5) |
| SO 202 | Introduction to Sociology: Culture and Diversity in a Global Society | (5) |
| SO 235 | Local and Global Citizenship with Experiential Learning (see p. 14 for additional costs) | (5) |
| Total General Education Requirements for the Associate of Science Degree | 45 | |
| Area II: Business Requirements | ||
| BE 101 | Introduction to Business | (5) |
| BE 104 | Introduction to Accounting | (5) |
| BE 201 | Principles of Microeconomics | (5) |
| BE 202 | Principles of Macroeconomics | (5) |
| Total Business Requirements | (25) | |
| Area III: Accounting Requirements | ||
| BE 211 | Financial Accounting | (5) |
| BE 225 | Managerial Accounting | (5) |
| BE 248 | Payroll Accounting | (5) |
| BE 249 | Integrated Accounting Applications | (5) |
| Total Accounting Requirements | (20) | |
| Area IV: Approved Business/General Elective | (5) | |
| Total Credits Required for Graduation | (90) |