Associate Degree in Accounting

C01 - Introduction to Business. Economic systems; competition; legal, ethical, and financial issues; forms of business ownership; labor relations; organizational structure; marketing management; technology and information; managing personal and business finances.

C02 - Business Communications I. Spelling; proofreading; how to develop strong, clear sentences; the parts of speech; classes and uses of nouns and pronouns; rules of capitalization; verb types; subject and verb agreement; adjectives; adverbs; prepositions; conjunctions; punctuation rules; proper usage of numbers.

C17 - College Mathematics. Adding, subtracting, multiplying, and dividing; fraction notation and mixed numerals; decimals; ratios; rates and unit prices; proportion; solving various problems using percent equations and proportions; sales tax, commission and discount; interest; data, graphs and statistics; measurement; geometry; real numbers; algebra; equations.

A01 - Introduction to Accounting. The purposes and uses of accounting systems; analyzing accounting transactions; the accounting equation; the framework of the double-entry system; journalizing and posting transactions; adjusting entries and updating the work sheet; preparing financial statements; the closing process.

C04 - Introduction to Psychology. The interrelationship of biology and human behavior; sensation and perception; consciousness; learning; memory; thought; language; mental abilities; motivation and emotion; effects of stress; personality traits; psychological disorders and their treatments; social psychology.

C05 - Business Communications II. Choosing words; developing strong paragraphs; effective oral and written communication in business; using technology; persuasion; sales letters; routine correspondence; memos that make an impact; press releases; newsletters; meeting communications; employment communications.

C06 - Business Ethics. An overview of business ethics; important ethical issues in business today; applying moral philosophies to business ethics; social responsibility; ethical decision-making in business; ethical issues within organizations; the reasons for and resolution of conflicts; an effective ethics program; the global economy.

A02 - Principles of Accounting I. Accounting scenarios for a professional service business; using the combination journal; accounting methods for cash; payroll accounting methods; accounting methods for sales, cash receipts, purchases, and cash payments in a merchandising business; the voucher system; year-end accounting.

C07 - Personal Finance. Money management and income tax strategy; using banking services for personal finances; establishing credit; financing a home; purchasing auto, life, and health insurance; investing in stocks, bonds, mutual funds, and real estate; retirement and estate planning; the time value of money.

C08 - American Government. Principles of the Constitution of the United States; American Federalism; first amendment rights; rights to life, liberty, and property; the political process; democracy in action; the three branches of government; policy-making institutions; special interest groups; bureaucracy in action; the political parties.

C09 - Principles of Finance. Financial management in different kinds of markets; interest rates; cash flow; financial forecasting, planning, and budgeting; the time value of money; stocks and bonds; gauging risk and return in an investment; the cost of capital; dividend policy; managing working capital; liquid assets; international finance.

C10 - Introduction to Computers. How computers work; processing, revising, and storing data; interacting with your computer; the operating system and user interface; productivity software; networks and data communications; using the resources of the Internet; online resources; basics of computer graphics and design.

A03 - Principles of Accounting II. Accounts receivables; notes and interest; maintaining accurate merchandise inventory; long-term assets; business partnerships; corporate organization and capital stock; earnings and distributions; bonds; managing cash flow; analysis of financial statements; departmental and manufacturing accounting.

C11 - Macroeconomics. Introduction to macroeconomic analysis and policy in business and government; an examination of the foundation of macroeconomic principles as they apply to consumption, production, inflation, unemployment, banking, monetary and fiscal policy, income, and international trade.

C12 - Business Law. The legal system and the legal environment of business today; contracts and agreements; torts; personal property defined; sales; negotiable instruments; agency and employment; creating, modifying, and dissolving a business organization; risk-bearing devices; real property issues; summary cases in business law.

C13 - Microeconomics. Introduction to microeconomics, with emphasis on the functioning of individual markets and their effectiveness for resource allocation; price; production; competition theory; supply and demand; labor and wages; mergers and antitrust actions; income distribution; international trade.

A06 - Intermediate Accounting II. Financial instruments as liabilities; leasing considerations; income tax reporting; reporting for owners’ equity, pensions, and retirement issues; inter-corporate equity investments; statement of cash flows; international standards for financial reporting; inflation accounting methods.

C14 - Income Tax Fundamentals. Individual and corporate tax returns; gross income and exclusions; business expenses; retirement plans; self-employed and employee expenses; itemized deductions; credits; payroll and special taxes; accounting periods, methods, and depreciation; capital gains and losses; withholding from wages; estimated payments.

A04 - Intermediate Accounting I. The rules of financial analysis; accrual accounting and income determination; structure, use, and analysis of the balance sheet and statement of cash flows; principles of valuation of assets; credit risk assessment; receivables; managing inventories; long-lived assets; depreciation.

A05 - Spreadsheet Fundamentals. Using spreadsheet software (Microsoft Excel) for recording a variety of business transactions, analyzing the financial data of a business and preparing its financial reports; entering and editing spreadsheet data; working with spreadsheet formulas, formats, and functions; model-building techniques; incorporating charts.