ACCOUNTING

Associate of Applied Science Degree (0502)

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.

FIRST YEAR

First Semester
Course
Description
Credit
ACNT 1303 Introduction to Accounting I 3
ACNT 1331 Federal Income Tax: Individual 3
ACNT 1329 Payroll and Business Tax Accounting 3
BUSI 1301 Business Principles 3
COSC 1401 Microcomputer Applications
or
4
ITSC 1309 Integrated Software Applications I 3
   
15-16
Second Semester
ACNT 1382 Cooperative Education 3
ACNT 1411 Introduction to Computerized Accounting 4
BMGT 1303 Principles of Management 3
HRPO 2307 Organizational Behavior 3
   
13

SECOND YEAR

First Semester
Course
Description
Credit
ACCT 2401 Principles of Accounting I – Financial 4
ENGL 1301 Composition I 3
MATH 1324 Mathematics for Business and Social Sciences I 3
SPCH 1315 Public Speaking 3
HUMA ELEC Elective 3
   
16
Second Semester
ACCT 2402 Principles of Accounting II – Managerial 4
ACNT 2382 Cooperative Education CAPSTONE 3
BUSI 2301 Business Law 3
ENGL 1302 Composition II 3
GOVT 2306 Texas Government 3
   
16

TOTAL SEMESTER CREDIT HOURS IN PROGRAM

60-61

Identifies courses to meet academic, general education requirements for AAS degree; minimum 15 credit hours.

Updated 11/14/2005 - Content Author jmassey