Accounting

Programs of Study

Associate of Applied Science Degree (520301)

Business and industry are controlled largely through the financial results determined by adequate accounting systems. Accounting is the analytical recording of financial transactions and the related interpretations of the resulting data. Discussions and policies of significance are based on information obtained from accounting procedures and practices.

In the Accounting A.A.S. Degree program, the first two semesters are the courses required for the accounting para-professional certificate while the last two semesters concentrate on general education. Most of the courses taught in the last two semesters are transferable for credit to four-year institutions of study.

1st Year—1st Semester
Course
Course Name
Credit Hours
ACNT 1303 Introduction to Accounting I 3
ACNT 1331 Federal Income Tax: Individual 3
ACNT 1329 Payroll and Business Tax Accounting 3
BUSI 1301 Introduction to Business 3
COSC 1401 Microcomputer Applications I 4

Totals

16
1st Year—2nd Semester
Course
Course Name
Credit Hours
ACNT 1382 Cooperative Education I 3
ACNT 1411 Introduction to Computerized Accounting 4
BMGT 1303 Principles of Management 3
HRPO 2307 Organizational Behavior 3

Totals

13
2nd Year—1st Semester
Course
Course Name
Credit Hours
ACNT 1425 Principles of Accounting I OR 4
ACCT 2401 Principles of Accounting I
ENGL 1301 College Composition 3
MATH 1324 Finite Business Math 3
SPCH 1315 Beginning Public Speaking 3
Elective Elective 3

Totals

16
2nd Year—2nd Semester
Course
Course Name
Credit Hours
ACNT 1426 Principles of Accounting II OR 4
ACCT 2402 Principles of Accounting II
ACNT 2382 Cooperative Education III 3
BUSI 2301 Business Law 3
ENGL 1302 Composition and Rhetoric 3
GOVT 2306 Texas Government 3

Totals

16

Program Totals

61
Updated 11/10/2005 - Content Author abennington