Program of Study
The Accounting program offers beginning courses for those persons who have never had formal training in accounting, as well as advanced courses for those already in the accounting field. Cooperative education opportunities are available for students to gain practical experience.
Accountants record, classify, summarize, and interpret an organization’s day-to-day business transactions. Accountants monitor the flow of cash and the continuing changes in financial obligations.
The faculty has identified the following Learning Outcomes for all graduates:
- Use generally accepted accounting principles in measuring, recording, and communicating financial information.
- Use software to assist accounting functions.
- Prepare fundamental individual federal income tax returns.
- Use financial reports for various decision-making purposes.
- Explain the procedures used in applying auditing standards in conducting an independent audit.
- Prepare budgets and forecasts.
POTENTIAL OCCUPATIONS:
- Accounting Clerk
- Bookkeeping Clerk
- Purchasing Agent
- Budget Manager
- Tax Examination/Collections
Associate of Applied Business
Technical Concentration
| Course |
Course Name |
Credit Hours |
| ACC 1100 |
Financial Accounting |
4 |
| ACC 1200 |
Managerial Accounting |
4 |
| ACC 1500 |
Fraud Examination |
3 |
| ACC 2330 |
Computerized Accounting |
3 |
| ACC 2400 |
Tax Accounting |
3 |
| ACC 2430 |
Intermediate Accounting I |
4 |
| ACC 2440 |
Intermediate Accounting II |
4 |
| ACC 2500 |
Cost Accounting |
4 |
| ACC 2600 |
Cost Accounting |
3 |
| |
Total Technical Credit Hours |
32 |
GENERAL EDUCATION AND RELATED COURSES
| Course |
Course Name |
Credit Hours |
| GEN 1000 |
First-Year Seminar |
1 |
| CIT 1090 |
Computer Fundamentals |
3 |
| ECO 2020 |
Microeconomics |
3 |
| Choose One: |
ENG 1050 College Composition I or ENG 1020 |
3/5 |
| ENG 1900 |
Technical Writing for Business and Industry |
3 |
| FST 2420 |
Finance |
3 |
| LAW 2420 |
Business Law |
3 |
| MGT 1190 |
Management |
3 |
| MRT 1010 |
Marketing |
3 |
| MTH 1310 |
Intermediate Algebra |
4 |
| SPE 2010 |
Effective Speaking |
3 |
| |
*Humanities Elective |
3 |
| |
Total General Education and Related Credit Hours |
35/37 |
| |
|
|
| |
TOTAL CREDIT HOURS |
67/69 |
* See page 118 for a listing of specific electives.
See your advisor for appropriate course selection.
For available Certificate Program options, see catalog pages 119–125.
Completion of MGT 2670, Business Ethics provides the required coursework to sit for the CPA exam. Students interested in the CPA exam should contact the accounting faculty for more information.
All students graduating from Terra State Community College with an Associate degree of any kind will be functionally proficient in common computer operations and applications. Please see your academic advisor or academic division office for further details.
To determine when courses are scheduled, see the program curriculum sheet which is available from the Enrollment Services office in Building A/Room 100, from the Business, Engineering Technologies and Workforce Development Division, Building E, Room 107.