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Accounting Program

The Accounting program provides a well-rounded education by combining a core set of general education courses with specialized courses in the accounting discipline. Each course is developed with the input of industry professionals, ensuring exceptional career relevance. The program is designed to impart real-world knowledge and skills and prepare graduates for career in accounting.

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Semester 1

EN110 - Achieving Academic Excellence 

This course will help students sharpen skills that will help in achieving maximum learning as they complete their degree programs. Taking this course will unlock students' undiscovered potential and will help them discover their multiple intelligences and best ways to learn. This course will also help students uncover strengths and build from them, as well as explore the areas where they might change behaviors to ensure college success.
Credit Hours: 3

SP180 - Principles of Public Speaking 

This course teaches the students fundamental principles while emphasizing skills development in the practice of public speaking. It covers purposes, methods and steps in preparing speeches, develops communication skills in listening, speech criticism, audience analysis and writing, and provides effective delivery techniques to present a variety of speeches.
Credit Hours: 3

EN120 - English Composition I  

This course offers an introduction to basic writing skills that is especially relevant to academic assignments. It focuses on paragraph development and organization in conjunction with a review of basic grammar and mechanics. The course also covers the construction of multi-paragraph essays, the development of writing style and tone, and techniques for critically editing and revising one's work.
Credit Hours: 3

C10 - Introduction to Computers  

Introduction to Computers provides students with foundational skills and knowledge needed for today's technology-based careers. Students 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 the student 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, word processors, and presentation-creation tools.
Credit Hours: 3

A01 - Introduction to Accounting  

This course reviews the fundamentals of double-entry bookkeeping and the debit/credit method of recording transactions. The bookkeeping cycle, from recording transactions to preparing financial statements, is included. Emphasis is placed on service concerns operating as sole proprietorships.
Credit Hours: 3
Prerequisite for BU330

Semester 2

EN130 - English Composition II  

This course provides an introduction and extensive guidelines for writing multi-paragraph essays in a college environment. In this way, EN130 will help you to better comprehend and assimilate the wide range of written communications that are vital to professional callings in commerce, industry, government, law enforcement, and healthcare—not to mention reports, documents, essays, and books associated with the universe of academic disciplines and the various areas of scientific research. For, as it turns out, the basics of the writing process apply to all forms of academic and professional communications.
Prerequisite for C02
Credit Hours: 3

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

This course offers a broad overview of the business world for both business and non-business majors. It is an introduction to the business environment, business ownership, management, marketing, technology and information, and finance.
Credit Hours: 3

A02 - Principles of Accounting I  

Basic principles of financial accounting are studied as a foundation for more advanced study and vocational skill. Areas of emphasis include cash, payroll, and accounting for merchandizing businesses.
Credit Hours: 3

A03 - Principles of Accounting II  

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.
Credit Hours: 3

Semester 3

General Education Elective (Behavioral/Social Science 100-200 Level)   General Education Elective (Humanities/Fine Arts 100-200 Level)   C12 - Business Law or C13 - Microeconomics  

C12: This course presents the basic principles of business law as applied to contracts, personal property, sales, negotiable instruments, agency and employment, business organization, insurance and bankruptcy, and real property.
Credit Hours: 3

C13: This is an introduction to microeconomics, with emphasis on the functioning of individual markets and their effectiveness for resource allocation. Topics include price and production theory, competition, labor, the distribution of income, and the theory of household behavior.
Credit Hours: 3
Prerequisite for C11, BU310

A04 - Intermediate Accounting I  

This is a study of intermediate accounting principles and practices used in financial reporting. A review of financial statements and financial statement analysis is included, as is an exploration of the business valuation process. The complexities in accounts receivable, inventories, long-lived assets and depreciation are also accounted for.
Credit Hours: 3

A06 - Intermediate Accounting II  

A continuation of Intermediate Accounting I, this course places special emphasis on liabilities, bonds, derivatives, leases, income taxes, pensions, postretirement benefits, treasury stock, stock dividends, earnings per share, investments in equity securities, consolidations, the statement of cash flows, inflation, and international financial reporting.
Credit Hours: 3

Semester 4

C17 - College Mathematics or MA240 - College Algebra*  

C17: This is a comprehensive review of mathematical skills and concepts commonly used in academic and vocational applications. Topics include whole numbers, fractions, decimal notation, ratios and proportions, percents, statistics and measurement, geometry, real numbers, and algebra.
Credit Hours: 3

MA240: This course introduces the major concepts of college-level algebra. The course begins with basic concepts such as sets and numbers but quickly moves into intermediate algebra topics, emphasizing concepts most often used in computer science. The student will gain extensive experience in evaluating and manipulating expressions, equations, inequalities, and functions.
Credit Hours: 3

SO245 - Social Impact of Technology  

This course examines the broad implications of technological innovation on social organization in terms of personal, political, economic, and environmental issues. Topics covered include technological progress within society, issues of energy use and creation, positive and negative environmental impacts of technology, the use of technology in war and politics, social responsibility, personal health, and economic development.
Credit Hours: 3

C07 - Personal Finance or C09 - Principles of Finance*  

C07: This is a consumer-oriented overview of the practical application of economic concepts. The course emphasizes decision making about budgeting, savings, consumer strategies, insurance, investing, retirement planning, and estate planning.
Credit Hours: 3

C09: This course provides a focused look at the management of capital in a business firm. Emphasis is placed on policies and actions relating to asset structure, risk, income, and cash flows. Operating and financial analysis are also explored.
Credit Hours: 3

Elective (100-200 Level)  

View Elective (100-200 Level) offerings.

Elective (100-200 Level)  

View Elective (100-200 Level) offerings.


*If students expect to complete a bachelor's degree C09 is required, MA240 is required.

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Program Description

The Associate of Science in Accounting program is designed to provide students 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 students for careers within the accounting field.

Program Objectives

After completing the Associate of Science in Accounting program, students will be able to:

  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 technologicalinnovationon 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.

Or, consider our...
Associate of Applied Science in Accounting Degree

The curriculum is more occupation-oriented, combining a broad general education with core skill-based courses to prepare you for the workplace. This program is ideal for those who don’t intend to attain a further degree. Call 1-800-957-5412 to enroll in our Associate of Applied Science degree program. (For all Applied Science programs, enroll by phone only)

View Associate of Applied Science Curriculum  

Semester 1

C01 - Introduction to Business  

This course offers a broad overview of the business world for both business and non-business majors. It is an introduction to the business environment, business ownership, management, marketing, technology and information, and finance.
Credit Hours: 3

C02 - Business English  

This course presents the basic principles of communication that are particularly applicable in business and industry, providing a foundation for more effective communication skills. It focuses on the proper use of English grammar in business settings.
Credit Hours: 3

C17 - College Mathematics  

This is a comprehensive review of mathematical skills and concepts commonly used in academic and vocational applications. Topics include whole numbers, fractions, decimal notation, ratios and proportions, percents, statistics and measurement, geometry, real numbers, and algebra.
Credit Hours: 3

A01 - Introduction to Accounting  

This course reviews the fundamentals of double-entry bookkeeping and the debit/credit method of recording transactions. The bookkeeping cycle, from recording transactions to preparing financial statements, is included. Emphasis is placed on service concerns operating as sole proprietorships.
Credit Hours: 3
Prerequisite for BU330

C04 - Introduction to Psychology  

This is a survey of the field of psychology, including the development of behavior, physiological mechanisms of behavior, perception, motivation and emotion, consciousness, learning, memory, personality and mental health.
Credit Hours: 3

Semester 2

C05 - Business Communication  

This course presents the basics of written communication in business. It also explores differences in approach and format for various business documents, and covers techniques for planning, researching, organizing and writing reports.
Credit Hours: 3

C06 - Business Ethics  

This course explores current ethical issues in the business world, including social and professional responsibilities, organizational relationships, employee rights and obligations, workplace discrimination, organizational culture and ethics in a global economy.
Credit Hours: 3

A02 - Principles of Accounting I  

Basic principles of financial accounting are studied as a foundation for more advanced study and vocational skill. Areas of emphasis include cash, payroll, and accounting for merchandizing businesses.
Credit Hours: 3

C07 - Personal Finance  

This is a consumer-oriented overview of the practical application of economic concepts. The course emphasizes decision making about budgeting, savings, consumer strategies, insurance, investing, retirement planning and estate planning.
Credit Hours: 3

C08 - American Government  

This course provides an overview of the structure and operations of the federal government, including constitutional principles, rights and liberties, the political process and the relationships among the three branches of the federal government.
Credit Hours: 3

Semester 3

C09 - Principles of Finance  

This course provides a focused look at the management of capital in a business firm. Emphasis is placed on policies and actions relating to asset structure, risk, income, and cash flows. Operating and financial analysis are also explored.
Credit Hours: 3

C10 - Introduction to Computers  

Introduction to Computers provides students with foundational skills and knowledge needed for today's technology-based careers. Students 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 the student 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, word processors, and presentation-creation tools.
Credit Hours: 3

A03 - Principles of Accounting II  

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.
Credit Hours: 3

C11 - Macroeconomics  

This is an introduction to macroeconomic analysis and policy. Examination of the foundation and nature of economic principles as they apply to national output, money and banking, and monetary and fiscal policy is included. The course also focuses on employment, inflation, and economic growth.
Credit Hours: 3
Prerequisite: C13

C12 - Business Law  

This course presents the basic principles of business law as applied to contracts, personal property, sales, negotiable instruments, agency and employment, business organization, insurance and bankruptcy, and real property.
Credit Hours: 3

Semester 4

C13 - Microeconomics  

This is an introduction to microeconomics, with emphasis on the functioning of individual markets and their effectiveness for resource allocation. Topics include price and production theory, competition, labor, the distribution of income, and the theory of household behavior.
Credit Hours: 3
Prerequisite for C11, BU310

A04 - Intermediate Accounting I  

This is a study of intermediate accounting principles and practices used in financial reporting. A review of financial statements and financial statement analysis is included, as is an exploration of the business valuation process. The complexities in accounts receivable, inventories, long-lived assets and depreciation are also accounted for.
Credit Hours: 3

A05 - Accounting Spreadsheet Fundamentals  

This course presents the use of an electronic spreadsheet (Microsoft Excel), computer software that simulates a paper spreadsheet, also called a worksheet, in which columns of numbers are plugged into arithmetic formulas for recording business transactions, analyzing financial data, and preparing financial reports.
Credit Hours: 3

A06 - Intermediate Accounting II  

A continuation of Intermediate Accounting I, this course places special emphasis on liabilities, bonds, derivatives, leases, income taxes, pensions, postretirement benefits, treasury stock, stock dividends, earnings per share, investments in equity securities, consolidations, the statement of cash flows, inflation, and international financial reporting.
Credit Hours: 3

C14 - Income Tax Fundamentals  

This is an introduction to the principles of federal taxation with emphasis on gross income, deductions, exemptions, depreciation, capital gains and losses, business expenses and retirement plans, payroll taxes, corporate taxation, tax planning, and tax administration.
Credit Hours: 3

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The Ashworth College Accounting program gives you the skills you need to excel in an accounting career. Call 1-800-957-5412 or enroll online today.