Last Updated
10/30/2018 5:29:42 PM
Accounting/Finance, Associate in Applied Science
(formerly Accounting)
Curriculum BUS.ACC.AAS (C206A)
The Accounting/Finance curriculum includes the study of theory and practice for accounting procedures, cost accounting, income tax procedures and the application of data processing to accounting and financial problems.
Provides the minimum accounting requirements needed to enter the accounting profession as an accounting clerk or as an entry-level member of an accounting staff in many small to medium-sized businesses. The program also will enable the student to pursue an associate in applied science degree in accounting.
While the accounting curriculum is designed with the career student in mind, many of the courses contained in it will transfer to a four-year college.
Students successfully completing the associate in applied science degree program will have developed knowledge and skills in the following areas:
- analyze and record the transactions of a business entity applying generally accepted accounting principles;
- perform all of the steps of the complete accounting cycle;
- understand theory and practical applications of various accounting systems, such as costing systems;
- journalize the entries of a job order costing and process costing system;
- compute the variances in an actual versus standard cost system;
- analyze financial statements in comparative forms, common-size forms and trend percentages; and
- use financial ratios for various users.
Associate in Applied Science Degree
| ACC 101 ◊ Financial Accounting | | 4 credits |
| BUS 129 ◊ Personal Finance | | 3 credits |
| BUS 141 ◊ Introduction to Business | | 3 credits |
| | | |
| BUS 146 ◊ Business Computations | | 3 credits |
| OR | | |
| MAT 110 ◊ # College Algebra | | 5 credits |
| | | |
| BUS 107 ◊ Microsoft Office in Business Applications | | 3 credits |
| OR | | |
| CIS 101 ◊ Computer Systems & Business Applications | | 3 credits |
| Total Semester Credits: | 16-18 |
| ACC 105 ◊ # Managerial Accounting | | 3 credits |
| BUS 161 ◊ Business Law I | | 3 credits |
| CIS 161 ◊ # Microsoft Excel II | | 3 credits |
| ECO 102 ◊ Macroeconomics | | 3 credits |
| RHT 101 ◊ # Freshman Rhetoric & Composition I | | 3 credits |
| Total Semester Credits: | 15 |
| ACC 251 ◊ # Intermediate Accounting I | | 3 credits |
| ACC 266 ◊ # Cost Accounting | | 3 credits |
| BUS 212 ◊ # Principles of Finance | | 3 credits |
| SPE 101 ◊ # Principles of Effective Speaking | | 3 credits |
| General education/Humanities and Fine Arts | | 3-4 credits |
| Total Semester Credits: | 15-16 |
| ACC 252 ◊ # Intermediate Accounting II | | 3 credits |
| ACC 257 ◊ # Principles of Auditing | | 3 credits |
| | | |
| BUS 149 ◊ Elementary Statistics | | 3 credits |
| OR | | |
| ECO 170 ◊ # Statistics for Business and Economics | | 3 credits |
| | | |
| BUS 262 ◊ # Business Law II | | 3 credits |
| Program electives | | 3 credits |
| Total Semester Credits: | 15 |
Total Credit Hours: 61-64
See ACC course descriptions; BUS course descriptions; Humanities or Fine Arts General Education requirements.
Program electives (3): Any ACC or BUS course.
*For students intending to go directly into the workforce take BUS 146◊. (BUS 146◊ meets Triton's Mathematics and/or Science general education requirement.)
Note: ECO 102◊ meets the Social or Behavioral Sciences general education requirement.
Coordinator: Dr. William M. Griffin, Ext. 3579