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Associate of Applied Business in Accounting

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.  Terra State's degree prepares students for careers in the accounting industry.

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.


  • 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 Auditing 3
  Total Technical Credit Hours 32


Course  Course Name  Credit Hours 
GEN 1000 First-Year Seminar 1
DSL 1090 Digital Literacy and Applications 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  1110 Business Math (For transfer option: MTH 2310 - College Algebra)  3/4
SPE  2010 Effective Speaking 3
  *Humanities Elective 3
  Total General Education and Related Credit Hours 34/37

* See the college catalog for available certificate programs and a listing of specific electives.
See your advisor for appropriate course selection.

Completion of MGT 2670, Business Ethics provides additional, required coursework for eligibility to take 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 or from the Division of Business, Communication and the Arts, Building D, Room D201, 419-559-2411.

Accounting Home Secondary Content

Cancelled Classes

 There are class cancellations for Thursday, February 4, 2016.    

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