Accounting
Associate in Applied Science
Program Coordinator: Brent Joyce, LRC 713, Ext. 2487
Length: Four semesters (two years)
Purpose: With the rapid development of business and industry in Virginia, there is a great demand for qualified personnel who can accumulate, analyze, and interpret data, which is essential for reporting and decision-making. The Associate in Applied Science Degree curriculum in Accounting is designed primarily for persons who seek full-time employment in the accounting field immediately upon completion of the community college curriculum. Persons who are seeking their first employment in an accounting position in addition to those presently in accounting who are seeking a promotion may benefit from this curriculum.
Occupational Objectives:
Accounting Clerk
Accounting Trainee
Accounting Technician
Junior Accountant
Accountant
Admission Requirements: In addition to the admission requirements established for the college, entry into the Associate in Applied Science program in Accounting requires proficiency in high school English and mathematics. Students who are not proficient in English and mathematics will be required to correct their deficiencies in developmental courses. Proficiency in keyboarding is required. Students may enroll in AST 114 to upgrade keyboarding skills.
Program Requirements: The first two semesters (first year) of the Associate in Applied Science Degree curriculum in Accounting are similar to other curriculums in business. In the second year, each student will pursue his specialty in Accounting. The curriculum will include technical courses in accounting, related areas, general education, and electives. Instruction will include both the theoretical concepts and practical applications needed for future success in accounting. Each student is urged to consult with his/her counselor and faculty advisor in planning their program and selecting their electives. Courses within this curriculum may be applied to a four-year program at the discretion of the admitting institution. Upon satisfactory completion of the four-semester curriculum listed, the graduate will be awarded the Associate in Applied Science Degree in Business Technology with a major in Accounting.
Note: Associate in Applied Science Degree programs, designed primarily to provide occupational competence for employment entry, may be modified by the college upon request to provide possible transfer acceptability by four-year colleges and universities.
ACCOUNTING
| First Semester (Fall) | ||||
| Course | Lec. | Lab. | ||
| Number | Course Title | Hrs. | Hrs. | Crs. |
| SDV 101 | Orientation to College Success | 1 | 0 | 1 |
| ENG 111 | College Composition I | 3 | 0 | 3 |
| ACC 211 | Principles of Accounting I | 4 | 0 | 4 |
| MTH 141 | 1Business Math I | 3 | 0 | 3 |
| BUS 100 | Introduction to Business | 3 | 0 | 3 |
| ITE 115 | Basic Computer Literacy | 3 | 0 | 3 |
| Total | 17 | 0 | 17 | |
| Second Semester (Spring) | ||||
| ACC 212 | Principles of Accounting II | 4 | 0 | 4 |
| SPD 110 | Intro. to Speech | |||
| Communications | 3 | 0 | 3 | |
| ITE 140 | Spreadsheet Software | 3 | 0 | 3 |
| ACC 215 | Computerized Accounting | 4 | 0 | 4 |
| PED | 2Physical Education | 0 | 2-3 | 1 |
| EEE | 3Humanities Elective | 3 | 0 | 3 |
| Total | 17 | 2-3 | 18 | |
| Third Semester (Fall) | ||||
| ACC 221 | Intermediate Accounting I | 4 | 0 | 4 |
| ACC 231 | Cost Accounting I | 3 | 0 | 3 |
| ECO 201 | 4Principles of Economics I | 3 | 0 | 3 |
| or ECO 202 | ||||
| PSY 201 | 5Intro. to Psychology I | 3 | 0 | 3 |
| EEE | 6Degree Related Elective | 3 | 0 | 3 |
| PED | 2Physical Education | 0 | 2-3 | 1 |
| Total | 16 | 2-3 | 17 | |
| Fourth Semester (Spring) | ||||
| ACC 222 | Intermediate Accounting II | 4 | 0 | 4 |
| ACC 261 | Principles of Federal | |||
| Taxation I | 3 | 0 | 3 | |
| BUS 241 | Business Law I | 3 | 0 | 3 |
| FIN 215 | Financial Management | 3 | 0 | 3 |
| BUS 221 | 7Business Statistics I | 3 | 0 | 3 |
| Total | 16 | 0 | 16 | |
| Total Minimum Credits for AAS Degree.............................68 | ||||
The above semester-by semester sequencing of courses may be modified when necessary. Please refer to the Program Choices section of this Catalog for a discussion of factors, which affect planning and sequencing programs of study.
1. Transfer students should check the Math requirements at respective four-year schools of interest.
2. Students may substitute any HLT (Health) course for Physical Education requirement. Transfer students should note that four-year institutions may require a PED activity course in the general education core.
3. Humanities electives include: ART 201-202; foreign languages; MUS 121-122; PHI 101; REL 200, 210, 230; SPD 130, 151, 152.
4. ECO 201 or 202 may be taken to complete the economics requirement. Note that Economics 201 is Macroeconomics and 202 is Microeconomics. It is suggested that transfer students take the ECO 201 course plus ECO 202 as a degree related elective.
5. PSY 120 or 202 may be taken in place of this course.
6. Students may take any three credit hour ACC, BUS, ECO, IST, MKT, or AST course.
7. Division approval for enrollment requires that students have satisfactorily completed MTH 163 Precalculus or the following: (1) Principles of Accounting I (ACC 211), (2) MTH 141 or equivalent, and (3) pass the pretest administered by the instructor during the first class session.
NOTE:
Cooperative Education- ACC 197 or ACC 297 may be taken after satisfactory completion of ACC 212 with Faculty Curriculum Advisor and Faculty Co-op Advisor approvals. The non-paid Co-op Education option with nonprofit entities is available in this program of study.
Notes on Electives:
Unless otherwise indicated, electives must be chosen from disciplines outside the student’s area of specialization.