The Associate of Science in Accounting teaches the basics of accounting fundamentals including the tools needed for building financial statements. You’ll study basic business strategies and economic concepts in this accounting degree program as you prepare for entry-level positions as a bookkeeper, accountant, or auditor. This online associate program is also ideal for students who want to enter the business world as an entrepreneur or manager of a small business.

This program has been designed in consultation with industry business leaders and is accredited by the Accreditation Council for Business Schools and Programs (ACBSP).

Program Objectives

Students who successfully complete the Associate of Science in Accounting will achieve the following objectives:

  • Describe the general role of accounting in business in relation to its use by managers, investors, businesses, and regulatory agencies.
  • List Generally Accepted Accounting Principles (GAAP) and recall how GAAP is established.
  • Utilize the steps in the accounting cycle to prepare financial statements from raw financial data.
  • Complete accounting analyses and explain how this information is used to assist in making managerial decisions and controlling the financial aspects of business operations.
  • Recognize the ethical framework for accountants adopted by professional accounting organizations, such as the American Institute of Certified Public Accountants (AICPA) and the Institute of Management Accountants (IMA).
  • Discuss basic business and economic terms and concepts.
  • Employ office productivity applications to create business and accounting related reports and presentations.

Degree at a Glance

General Education Requirements30
Major Required18
General Concentration3
Elective Requirements9
Total Semester Hours60

Degree Program Requirements

General Education Requirements (30 semester hours)

Arts and Humanities (6 semester hours) 1
Select 2 course from the following:6
Art Appreciation
Film and Literature
Image Enhancement using Adobe Photoshop
World Literature through the Renaissance
World Literature since the Renaissance
English Literature: Beowulf to18th Century
English Literature: 18th Century to Present
American Literature before The Civil War
American Literature from The Civil War to Present
Arabic I
Arabic II
French I
French II
German I
German II
Introduction to Japanese
Music Appreciation
Introduction to Philosophy
Critical Thinking
Introduction to Ethics
Philosophy of Science
Introduction to Brazilian Portuguese
Introduction to World Religions
Russian I
Spanish I
Spanish II
Civics, Political and Social Sciences (6 semester hours) 1
Select 1 course from the following:3
Microeconomics for Business
Macroeconomics for Business
Select 1 course from the following:3
Introduction to Anthropology
Introduction to Cultural Anthropology
Human Sexuality
Social Media and Society
Intercultural Communication
Microeconomics
Macroeconomics
Humane Education: A Global Interdisciplinary Perspective
Introduction to Geography
Practical Food Safety and Awareness
International Relations I
Contemporary World Culture Through Literature
Cultural Diversity in Contemporary American Literature
American Government I
Introduction to Psychology
Introduction to Sociology
Social Problems
American Popular Culture
Communication: Writing, Oral, and Multimedia (8 semester hours)
COMM110Information & Digital Literacy2
ENGL110Making Writing Relevant3
Select 1 course from the following:3
Public Speaking
Effectiveness in Writing
Composition and Literature
Technical Writing
Scientific Writing
Business Writing
Human Relations Communication
Information Literacy and Global Citizenship
Introduction to Information Technology Writing
Human Relations
History (3 semester hours)
Select 1 course from the following:3
American History to 1877
American History since 1877
World Civilization before 1650
World Civilization since 1650
Western Civilization before The Thirty Years War
Western Civilization since The Thirty Years War
African-American History before 1877
African-American History since 1877
History of the American Indian
History of Science
Mathematics and Applied Reasoning (3 semester hours)
MATH110College Algebra3
Natural Sciences with Lab (4 semester hours)
Select 1 course from the following:4
Habitable Worlds Are We Alone with Lab
Introduction to Biology with Lab
Introduction to Chemistry with Lab
Introduction to Human Anatomy & Physiology with Lab
Introduction to Physics with Lab
Introduction to Astronomy with Lab
Introduction to Meteorology with Lab
Introduction to Environmental Science with Lab
Total Semester Hours30
1

All literature courses require successful completion of ENGL101 - Proficiency in Writing or ENGL110 - Making Writing Relevant.

Major Required (18 semester hours)

ACCT100Accounting I (Prerequisite: MATH110 - College Algebra)3
ACCT101Accounting II (Prerequisite: ACCT100 - Accounting I)3
BUSN100Basics of Business3
ITCC111Basic Productivity Applications3
ACCT301Intermediate Accounting I (Prerequisite: ACCT101 - Accounting II)3
BUSN311Law and Ethics in the Business Environment3
Total Semester Hours18

General Concentration (3 semester hours)

This concentration is for those students who want to enter the business world as an entrepreneur or manager of a small business. It prepares students for entry-level positions in bookkeeping, accounting, and auditing. The curriculum provides a solid foundation in business strategy, financial statements, cost information, economics, management, and ethical issues. Students will be presented the various financial statements and learn how to record, present, and analyze financial data.

Objectives

Students who successfully complete this concentration will be able to:

  • Describe the general role of accounting in business in relation to its use by managers, investors, businesses, and regulatory agencies.
  • List Generally Accepted Accounting Principles (GAAP) and recall how GAAP is established.
  • Utilize the steps in the accounting cycle to prepare financial statements from raw financial data.
  • Complete accounting analyses and explain how this information is used to assist in making managerial decisions and controlling the financial aspects of business operations.
  • Recognize the ethical framework for accountants adopted by professional accounting organizations, such as the American Institute of Certified Public Accountants (AICPA) and the Institute of Management Accountants (IMA).
  • Discuss basic business and economic terms and concepts.
  • Employ office productivity applications to create business and accounting related reports and presentations.

Concentration Requirements (3 semester hours)

Select 1 course from the following:3
Financial Accounting (Prerequisite: ACCT100 - Accounting I)
Intermediate Accounting II (Prerequisite: ACCT301 - Intermediate Accounting I)
Intermediate Accounting III (Prerequisite: ACCT302 - Intermediate Accounting II)
Accounting Information Systems (Prerequisite: ACCT101 - Accounting II)
Auditing (Prerequisite: ACCT101 - Accounting II)
Cost Accounting (Prerequisite: ACCT101 - Accounting II and MATH225 - Calculus)
Managerial/Cost Accounting (Prerequisite: ACCT101 - Accounting II)
Governmental and Not-for-Profit Accounting (Prerequisite: ACCT101 - Accounting II)
Law for Accountants (Prerequisite: ACCT101 - Accounting II)
Individual Federal Taxes (Prerequisite: ACCT101 - Accounting II)
Total Semester Hours3

Elective Requirements (9 semester hours)

Students must complete 9 semester hours comprised of lower (100-200) level courses not taken to fulfill the requirements listed above. Additional general education courses may be taken to fulfill elective requirements.9
Total Semester Hours9