Business Administration: Accounting

Business
Business programs offer real-world experience and leadership skills to start a successful career in today’s professional environment. Our programs prepare students for career opportunities in management, sales, event planning, marketing and much more.

The Associate of Science in Business Administration with a concentration in Accounting offers a mix of both applied and theoretical courses. Specifically, the Accounting concentration program is designed to provide students with the accounting knowledge and skills required to confidently pursue a career in the accounting field.

Students enrolled in this program will participate in a comprehensive learning experience through the challenges of increasingly complex levels of accounting study. In addition, students will have the opportunity to further enhance and master their accounting skills by selecting an accounting elective or by gaining real world experience through participation in an accounting internship program. To ensure that students are exposed to, and are familiar with, automated accounting software used in business, Accounting Information Systems is the capstone course for this degree program. Upon graduation, students will be well prepared for successful employment in this dynamic profession.

For the student planning to continue their education beyond the associate degree, the Accounting program is also designed to provide transferability to a college or university that offers a bachelor's degree in Accounting, Accounting/Finance or Business Administration with a concentration in Accounting.

ASSOCIATE IN SCIENCE IN BUSINESS ADMINISTRATION: ACCOUNTING
FIRST YEAR
FALL SEMESTERCLLABCR
ACCT101N Financial Accounting I 4 0 4
BUS101N Introduction to Business 3 0 3
BCPNT101N Computer Technology and Applications 2 2 3
ENGL101N College Composition 4 0 4
  14
SPRING SEMESTERCLLABCR
ACCT102N Financial Accounting II 4 0 4
BUS110N Principles of Management 3 0 3
BCPT208N Spreadsheet: EXCEL 2 2 3
General Education Core Requirement:  English/Communications 3 0 3
General Education Core Requirement:  Quantitative Literacy* 4 0 4
  17
SECOND YEAR
FALL SEMESTERCLLABCR
ECON201N Microeconomics 3 0 3
ACCT201N Intermediate Accounting I 4 0 4
ACCT206N Cost Accounting 4 0 4
General Education Core:  Humanities/Fine Arts -OR- Global Awareness 3 0 3
  14
SPRING SEMESTERCLLABCR
BUS240N Business Law 3 0 3
ACCT202N Intermediate Accounting II 4 0 4
ACCT214N Accounting Information Systems 3 0 3
ACCT290N Accounting Internship -OR- 1 8 3
XXXxxx Open Elective** 3 0 3
General Education Core:  Science 3 2/3 4
  17
Total 62 Credits

*MATH106N, MATH110N or MATH115 is recommended

**ACCT210N Strongly Recommended

** Consult with advisor.

Program Outcomes

Upon the completion of the degree in Business Administration with a concentration in Accounting, graduates will be able to:

  1. Describe the conceptual framework of accounting.
  2. Identify and differentiate between alternative forms of business organizations, including how to journalize and report business transactions unique to each.
  3. Demonstrate an understanding of accounting terminology, theory, and practice through the applications of Generally Accepted Accounting Principles and other authoritative technical bulletins, practice aids, and announcements.
  4. Prepare, understand, analyze, and communicate all Financial Statements including disclosure notes, optional operating summaries and management discussion items required for complete, accurate, and timely reporting to both external and internal users.
  5. Identify and account for specific regulations that differentiate FASB Financial Statement Reporting from IRS Tax Reporting.
  6. Differentiate between Financial Accounting and Managerial Accounting.
  7. Create, analyze, monitor, and control both static and dynamic budgets.
  8. Explain the uses of Cost Accounting, its relationship to Financial Accounting, the concept of Standard Costs including variance analysis, and the types of cost systems used by business.
  9. Apply fundamental accounting principles in a computerized environment using automated accounting software.
  10. Demonstrate effective writing and communication skills through research of current accounting topics, and incorporate basic math skills to interpret and analyze both quantitative and qualitative data found in Financial Statements and other reporting summaries.
  11. Demonstrate the ability to reason soundly and think critically as evidenced through successful completion of increasingly complex levels of accounting study and all other degree requirements.

In addition, the graduate will be able to demonstrate competency in the general education outcomes.