Last Updated

5/19/2020 5:44:47 PM

Accounting and Business Administration, Associate in Science

Curriculum BUS.ACC.AS (U230A06)

For transfer students with interests in accounting, law, economics, history, economics of government and business, finance, management, marketing, human resource management and business education.

Since four-year schools differ greatly in their requirements, students should select courses from the general education requirements and electives list that will best fit the program of the school to which they intend to transfer.

PROGRAM LEARNING OUTCOMES: 

At the successful completion of the Associate in Science Degree (Accounting and Business Administration) emphasis, the graduate will be able to:

  • assemble the entire accounting cycle by analyzing business transactions, composing journal entries, preparing trial balances, and reporting the results in the financial statements;
  • calculate present and future values of cash flows and annuities by using the time value of the money concept;
  • describe the three most common forms of business organizations in the United States;
  • evaluate financial statements using financial ratios;
  • identify major differences between the New York Stock Exchange, American Stock Exchange, and the National Association of Securities Dealers; and
  • present the three major sources of capital for business operations expansion.

Semester One

Course NumberTitleCredits
ACC 101Financial Accounting

4 credits

BUS 141Introduction to Business

3 credits

RHT 101Freshman Rhetoric & Composition I #

3 credits

General education/Humanities

3 credits

General education/Social or Behavioral Science (no Economics courses)

3 credits

Total Credit Hours:16

Semester Two

Course NumberTitleCredits
ACC 105Managerial Accounting #

3 credits

BUS 161Business Law I

3 credits

MAT 124Finite Mathematics #

3 credits

RHT 102Freshman Rhetoric & Composition II #

3 credits

General education/Life Science

3-4 credits

Total Credit Hours:15-16

Semester Three

Course NumberTitleCredits
ECO 102Macroeconomics

3 credits

SPE 101Principles of Effective Speaking #

3 credits

General education/Physical and Life Science

3-5 credits

Electives

5 credits

Total Credit Hours:14-16

Semester Four

Course NumberTitleCredits
ECO 103Microeconomics

3 credits

 

MAT 131Calculus & Analytic Geometry I #

5 credits

OR

MAT 134Introduction to Calculus for Business and Social Science #

5 credits

 

General education/Fine Arts

3 credits

General education/Physical Science

4-5 credits

Total Credit Hours:15-16

Recommended Electives:

Course NumberTitleCredits
ACC 251Intermediate Accounting I #

3 credits

ACC 252Intermediate Accounting II #

3 credits

ACC 266Cost Accounting #

3 credits

BUS 127Principles of Marketing

3 credits

BUS 128Sales Force Management

3 credits

BUS 150Principles of Management

3 credits

BUS 200Introduction to Human Resource Management

3 credits

BUS 212Principles of Finance #

3 credits

BUS 262Business Law II #

3 credits

CIS 101Computer Systems & Business Applications

3 credits

CIS 150Computer Systems Applications #

3 credits

ECO 150Money, Credit & Banking #

3 credits

ECO 170Statistics for Business and Economics #

3 credits

GEO 105Economic Geography

3 credits

ECO 170◊: satisfies partial fulfillment of the Mathematics requirement for this curriculum.

(Select courses that meet the BA requirements of your transfer college.)

General education requirements:

AS degree

Course NumberTitleCredits
Total Credit Hours:37-41

Accounting, business courses or other electives for AS degree

Course NumberTitleCredits
Total Credit Hours:19-23

See ACC course descriptions; BUS course descriptions

Foreign Language, Humanities, Mathematics, Natural Science, Social Science or Physical Education courses also are suggested.

Coordinator: Dr. William M. Griffin, Ext. 3579