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Online Accounting Degree Curriculum

Our program is set apart by its competitive tuition, its online learning model, and—most of all—its job-focused curriculum. The online accounting degree curriculum provides a well-rounded education by combining a core set of general education courses with specialized classes in the accounting discipline. Each course is developed with the input of industry professionals to ensure exceptional career relevance and prepare graduates for real-world success.

Semester 1

OR110 - Achieving Academic Excellence 

Achieve your true potential! This course will help you sharpen existing skills, build on your strengths, and discover the best ways to learn. You'll identify your learning styles, learn new behaviors to ensure college success, and maximize your learning as you complete your program of study.

By the end of this course, you'll be able to do the following:

  • Identify personal strengths and traits used to succeed in motivating and setting goals to complete higher education.
  • Describe the requirements for successful online learning.
  • Discuss the value of goal setting and time management.
  • Explain methods to achieve effective reading comprehension and note-taking.
  • Recognize effective academic writing and types of plagiarism.
  • Describe strategies for online testing.
  • Explain the role of critical thinking in problem solving.
  • Identify the necessary skills for successful online research.

Credit Hours: 3

C10 - Introduction to Computers  

Introduction to Computers provides you with foundational skills and knowledge needed for today's technology-based careers. You'll learn the components of systems—from the CPU and memory to input devices and peripherals—and how these components interact with an operating system to perform critical tasks. Keeping current with fast-changing computer technologies, this course will discuss the computer technologies today that are allowing the creation of a virtualized mobile workforce. It will explore how computers connect to the internet, what services can be found online, and what dangers exist in the form of viruses, Trojans, and other malware. The course will also familiarize you with the basics of today's office productivity applications and help to establish a foundation for working with these different types of applications, including spreadsheets and presentation-creation tools.

By the end of this course, you'll be able to do the following:

  • Identify all of the major types of computing devices and their internal and external components.
  • Compile a list of the various computer operating systems that are utilized today and identify characteristics about each one.
  • Relate the various cloud-based technologies to the virtual and remote abilities that are utilized in a professional environment.
  • Describe modern office productivity suite applications.
  • Illustrate basic office software tasks using Microsoft Excel, PowerPoint, and OneNote.
  • Characterize the role computer networking plays in society and identify current networking technologies.
  • List the hardware components, software applications, and IT protocols that make the internet possible today.
  • Apply basic maintenance tasks on your computer to combat viruses, malware, and computing inefficiencies.

Credit Hours: 3

EN120 - English Composition I  

This course offers an introduction to basic writing skills that are especially relevant to academic assignments. The course focuses on APA paragraph development and organization in conjunction with a review of basic grammar and mechanics. The course also covers basic techniques for critically editing and revising one's work.

By the end of this course, you'll be able to do the following:

  • Use appropriate style, grammar, and mechanics in writing assignments.
  • Compose a strong paragraph with attention to the following: topic sentences; and effective use of transitions.
  • Identify and use a variety of essay structures, including expository, descriptive, narrative, comparison and contrast, and persuasion/argumentative.
  • Organize, develop, and produce a fully developed five-paragraph essay.
  • Differentiate and apply correct techniques for prewriting, writing, and proofreading using a variety of styles.
  • Correctly apply the rules of APA for use in direct or indirect quotations and reference citations.

Credit Hours: 3

SO245 - Social Impact of Technology  

This course provides an overview of technological advances over the span of human history. Topics include the interrelationship of technology and culture; ethics and morals as they relate to technological progress; energy; ecology; demography; war and politics; and the unintended consequences of globalization, including social inequality, climate change, and global warming.

By the end of this course, you'll be able to do the following:

  • Explain how technology and culture are interrelated, and outline technological advances from ancient times to the present.
  • Discuss different perspectives on ethics and morals as they relate to technological applications.
  • Explain basic concepts related to energy, including the pros and cons of nonrenewable and renewable sources of energy.
  • Discuss basic concepts of ecology, including the environmental challenges of global warming and climate change.
  • Explain basic concepts of demography, especially as they apply to population growth.
  • Describe how war and politics have affected nations as they adapted to advances in technologies.
  • Explain the origins of global inequality, including colonialism and capitalism.
  • Discuss different approaches to measuring the evolution of technologies, the unintended consequences of globalization, and the prospects of a paradigm shift.

Credit Hours: 3

A01 - Introduction to Accounting  

 Introduction to Accounting introduces basic concepts of accounting using a balance of theory and practice. Topics covered include double entry bookkeeping, the accounting cycle for service and merchandising enterprises, notes and interest, bad debts, merchandise inventory, and accounting for fixed assets.

By the end of this course, you'll be able to do the following:

  • Apply accounting principles to the accounting equation and balance sheets.
  • Explain the expanded accounting equation and the financial documents involved.
  • Demonstrate the use of a T-Account in recording transactions.
  • Apply accounting principles to the trial balance and financial statements.
  • Apply accounting principles to the processes of journalizing and posting.
  • Apply accounting principles to the adjusting process.
  • Apply accounting principles to the completion of the accounting cycle.
  • Apply accounting principles to banking.

Credit Hours: 3

Semester 2

EN130 - English Composition II  

The ability to communicate well is essential to success in any professional environment. English Composition II is organized to provide you with a broad understanding of multiple types of written communication. Far from being just academic exercises, formal writing skills allow you to relate to the world in ever-increasing ways. Simply put, good writing is good thinking. As you master various techniques of effective writing, you'll note a change in the way you process information, and those around you (including your employer) will also note the transformation.

English Composition II begins with the assumption that you've attained basic writing skills through completion of English Composition I. So, in fact, English Composition II is a continuation of English Composition I. In that light, you'll be expected to access and review basic concepts covered in English Composition I and, in particular, the sections on grammar and mechanics.

English Composition II begins by offering you tips on college writing, active reading, and study strategies at the college level. Next, you'll explore the framework for drafting a college essay, including elaborate explorations for finding a topic, assessing your audience, and determining the purpose of your essay as you identify its thesis and craft a thesis statement.

Next, because college essays often require research, you'll be introduced to strategies for finding and using sources. Based on this preparatory foundation, you'll be challenged to analyze essays in all of the various rhetorical modes, which, in turn, will prepare you to write college-level essays for these different patterns of development.

The balance of this online text is devoted to the specifics of reading, analyzing, and writing college-level essays, including description, narration, illustration, process analysis, comparison and Contrast, classification and Division, definition, cause and Effect, argument, and business applications.

By the end of EN130, you'll be able to do the following:

  • Describe the nature of academic writing at the college level.
  • Understand and apply the principles of active reading.
  • Comprehend and apply the structure of a college essay.
  • Develop an essay thesis that's supported by facts, authorities, and examples.
  • Apply the principles of revision and editing.
  • Write an academic essay supported by relevant and credible sources.
  • Critically evaluate essays in all of these patterns of development:
    • Narrative, Descriptive, Illustration, Process, Comparison and contrast, Definition, Classification and division, Cause and effect, Argument.
  • Create effective, engaging, and informative essays in all of these patterns of discourse through the following:
    • A deep understanding of the writing process; Organizing an essay in terms of space order, time order, or order of importance; Creating attention-getting introductions and memorable conclusions; Using facts, logical reasoning, examples, and authorities to support your thesis; Identifying and avoiding logical fallacies; Effectively applying the techniques of persuasion; Blending two or more patterns of development in a single essay.

Credit Hours: 3

General Education Elective (Science 100-200 Level)   C01 - Introduction to Business  

This course identifies concepts, principles, and operations of the private enterprise system. Here you'll compare and contrast sole proprietorships, partnerships, and corporations, learning the advantages and disadvantages of each. This course also discusses the functions of modern business management, marketing, and ethics and social responsibility. Human resource management and how employers can motivate their employees are also described. Finally, you'll learn about bookkeeping, accounting, financial management, and financial statements.

By the end of this course, you'll be able to do the following:

  • Discuss the fundamentals of business and economics
  • Explain the importance of social responsibility and business ethics, including ethical considerations that influence international trade
  • Describe options for organizing a business and the steps for starting a business
  • Discuss how management, organizational culture, communications, and operational management affect a business
  • Describe methods for managing, motivating, developing, and compensating a workforce
  • Explain the function and importance of marketing and marketing strategies within a business and the impact of digital marketing
  • Discuss accounting processes that businesses use and the role of money in the American financial system
  • Describe aspects of financial management, including assets, liabilities, and securities, and how to evaluate your personal finances

Credit Hours: 3

A02 - Principles of Accounting I  

This course focuses on the basic principles of accounting for business enterprises. Students will be introduced to the accounting cycles, preparations of financial statements, merchandising operations, and payrolls. In addition, students will have the opportunity to understand the importance of internal controls to prevent fraud and financial statement misrepresentations.

By the end of this course, you'll be able to do the following:

  • Apply accounting principles to current liabilities and payroll.
  • Apply accounting principles to sales and cash receipts.
  • Apply accounting principles to purchase and cash payments.
  • Apply accounting principles to merchandising operations.
  • Apply the methods of accounting for bad debts.
  • Apply accounting principles to dealing with receivables.
  • Apply accounting principles to handling merchandise inventory.
  • Explain the methods and processes of accounting for plant assets and intangibles.

Credit Hours: 3

A03 - Principles of Accounting II  

This course is a continuation of the study of basic financial accounting principles as a foundation for more advanced study and vocational skill. Areas of emphasis include acquisition, depreciation, and disposal of long-term assets, receivables and payables, inventory, partnerships, corporations, long-term liabilities, the statement of cash flows, financial statement analysis, and manufacturing accounting.

By the end of this course, you'll be able to do the following:

  • Identify partnership characteristics, account for formation, admission, and withdraw of partners, and partnership liquidation.
  • Identify characteristics of corporations, understand and account for corporate stocks and dividends, and explain items reported in retained earnings.
  • Recognize and explain the types of bonds and notes and prepare entries.
  • Distinguish among operating, investing, and financing activities for a Statement of Cash Flows.
  • Recognize and apply the horizontal, vertical, and ratio analysis of financial statements.

Credit Hours: 3

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Program Description

The Associate of Science in Accounting program is designed to provide you with a well-rounded education by combining a core set of general education courses with specialized courses in accounting. The program lays the foundation for a broad base of knowledge with general education courses in a variety of subject areas. In addition, courses within the program discipline—such as Introduction to Accounting, Principles of Accounting, and Intermediate Accounting—focus on preparing you for careers within the accounting field.

Program Objectives

After completing the Accounting program, you’ll be able to do the following:

  1. Demonstrate an understanding of an accounting information system, the steps of the accounting cycle, and the application of GAAP.
  2. Apply knowledge of accounting processes and financial management principles to business situations and managerial decision making.
  3. Discuss how accounting rules are established, how financial statements can be used, and the components of a multiple-step income statement.
  4. Demonstrate a foundation of business knowledge related to business ownership, marketing, risk management, and social responsibility.
  5. Identify and apply the fundamental principles of public speaking, speech criticism, audience analysis, and effective delivery techniques.
  6. Demonstrate a foundation of computer and information systems knowledge, technical skills, and a basic understanding of computer applications.
  7. Demonstrate an understanding of the broad implications of technological innovation on social organization in terms of personal, political, economic, and environmental issues.
  8. Demonstrate proficiency with English composition, including the ability to develop essays, revise and edit one's work, and conduct academic research.
  9. Demonstrate basic mathematical skill by describing mathematical reasoning and logic as the basis for data analysis, and by applying the major concepts of college-level algebra.
  10. Be prepared to enter Ashworth College’s bachelor’s degree programs without any additional academic preparation.

It all adds up to your career

The Associate Degree in Accounting program can help you develop the knowledge and confidence you need to reach for your career goals. By integrating job search prep into your studies, Ashworth College gives you a hand along the way. Take a closer look at how we help you get there by visiting the Career Services page.

Advance your career in our online API Program Name program. Call 1-800-957-5412