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Fall Semester 2021 Catalog

Accounting, Associate of Applied Science Degree

Overview

Offered at the Augusta Campus. Check with an advisor for options on the Thomson and Burke Campuses.

Entrance Dates: Fall and Spring
Length of Program: Five Terms
Credit Hours Required for Graduation: 64

Program Description: The associate degree program is a sequence of courses that prepares students for careers in the accounting profession. Learning opportunities develop academic, technical, and professional knowledge and skills required for job acquisition, retention, and advancement. Areas covered in this program include maintaining a set of books for business entities, account classifications, subsidiary record accounting, corporate accounting, cost accounting, payroll, computerized accounting, spreadsheet and database fundamentals, tax preparation, and word processing. The program emphasizes a combination of accounting theory and practical application necessary for successful employment using both manual and computerized accounting systems. Program graduates receive an Accounting Associate of Applied Science degree. High school graduation or GED is required for admission to this program.

Employment Opportunities: As an accounting technician assistant, the graduate can look forward to an interesting and rewarding career with public accounting firms, banking and credit companies, governmental agencies, service businesses, and merchandising/ manufacturing corporations.

Curriculum Outline

General Core Courses, 15 credits

ENGL 1101COMPOSITION AND RHETORIC

3

 

MATH 1101MATHEMATICAL MODELING

3

OR

MATH 1103QUANTITATIVE SKILLS AND REASONING

3

OR

MATH 1111COLLEGE ALGEBRA

3

 

XXXX XXXXSOCIAL/BEHAVIORAL SCIENCE AREA II*

3

XXXX XXXXHUMANITIES/FINE ARTS AREA IV*

3

XXXX XXXXGENERAL CORE ELECTIVE*

3

*A list of General Education Area I, II, III, IV courses can be found in the General Education

Core Curriculum Section of this catalog.

Occupational Courses, 31 credits

ACCT 1100FINANCIAL ACCOUNTING I

4

ACCT 1105FINANCIAL ACCOUNTING II

4

ACCT 2000MANAGERIAL ACCOUNTING III

3

ACCT 1115COMPUTERIZED ACCOUNTING

3

ACCT 1120SPREADSHEET APPLICATIONS

4

ACCT 1125INDIVIDUAL TAX ACCOUNTING

3

ACCT 1130PAYROLL ACCOUNTING

3

BUSN 1440DOCUMENT PRODUCTION

4

COMP 1000INTRODUCTION TO COMPUTER LITERACY

3

BUSN 1440: see **note below

Accounting Electives, 9 credits

XXXX XXXXACCOUNTING ELECTIVE

9

Free Electives (occupational or general core), 9 credits

XXXX XXXXGENERAL CORE OR ACCOUNTING ELECTIVE

9

Approved Accounting Electives

ACCT 2105ACCOUNTING INTERNSHIP II

8

ACCT 2110ACCOUNTING SIMULATION

3

ACCT 2120BUSINESS TAX ACCOUNTING

3

ACCT 2130INTEGRATED ACCOUNTING MANAGEMENT SYSTEMS

3

ACCT 2135INTRO GOV & NONPROFIT ACCTG

3

ACCT 2140LEGAL ENVIRONMENT OF BUSINESS

3

ACCT 2145PERSONAL FINANCE

3

ACCT 2150PRINCIPLES OF AUDITING

3

ACCT 2155PRINCIPLES OF FRAUD EXAMINATION

3

ACCT 2210SECURE ACCOUNTING I

4

ACCT 2220SECURE ACCOUNTING II

4

BUSN 1100INTRODUCTION TO KEYBOARDING

3

MKTG 1100PRINCIPLES OF MARKETING

3

MKTG 2210ENTREPRENEURSHIP

6

MGMT 1100PRINCIPLES OF MANAGEMENT

3

MGMT 1105ORGANIZATIONAL BEHAVIOR

3

Note:

  • **The prerequisite for BUSN 1440, Document Production, which students take second term, is the ability to key (type) at least 25 words per minute with keys covered. If a student cannot type at this speed, BUSN 1100 will need to be completed during the student’s first term to attain this speed prior to enrolling into BUSN 1440. If students do not need to take BUSN 1100, students will not take an elective class during the first term but will take an accounting elective during the fifth term.
  • Accounting Degree students must have a final grade of “C” or higher in all ACCT occupational courses to meet prerequisite requirements and qualify for graduation.

Guided Pathway

You may click on any course below to view the course description and prerequisite information.

Students who do not follow the Course Sequence listed below may not be able to complete the program in the number of semesters shown.

Accounting courses may only be offered online. See Advisor for course availability. Suggested elective for Fall Semester Year 1 is BUSN 1100.

*A list of General Education Area I, II, III, IV courses can be found in the General Education Core Curriculum Section of this catalog.

 *See the curriculum outline for choices on the Occupational Guided Elective. See Program Advisor for more Information.

 

Augusta FALL ADMITS Day/Online

PROGRAM NAME: Accounting AC 13

AWARD: Associate of Applied Science Degree

CAMPUS: Augusta FALL ADMITS Day/Online

Year 1 Fall Semester

ACCT 1100FINANCIAL ACCOUNTING I

4

ACCT 1125INDIVIDUAL TAX ACCOUNTING

3

COMP 1000INTRODUCTION TO COMPUTER LITERACY

3

ENGL 1101COMPOSITION AND RHETORIC

3

Year 1 Spring Semester

ACCT 1105FINANCIAL ACCOUNTING II

4

XXXX XXXXACCOUNTING ELECTIVE

3

 

MATH 1101MATHEMATICAL MODELING

3

OR

MATH 1103QUANTITATIVE SKILLS AND REASONING

3

OR

MATH 1111COLLEGE ALGEBRA

3

 

XXXX XXXXHUMANITIES/FINE ARTS AREA IV*

3

 

Year 1 Summer Semester

ACCT 1130PAYROLL ACCOUNTING

3

ACCT 1115COMPUTERIZED ACCOUNTING

3

XXXX XXXXSOCIAL/BEHAVIORAL SCIENCE AREA II*

3

ACCT/BUSN XXXXMUST INCLUDE BUSN 1100 IF NEEDED OR ACCT ELECTIVE AS APPROVED BY PROGRAM ADVISOR

3

 

Year 2 Fall Semester

ACCT 2000MANAGERIAL ACCOUNTING III

3

ACCT 2130INTEGRATED ACCOUNTING MANAGEMENT SYSTEMS

3

ACCT 1120SPREADSHEET APPLICATIONS

4

BUSN 1440DOCUMENT PRODUCTION

4

Year 2 Spring Semester

ACCT 2105ACCOUNTING INTERNSHIP II

8

XXXX XXXXACCOUNTING ELECTIVE

3

 

XXXX XXXXGENERAL CORE ELECTIVE*

3

 

Augusta SPRING ADMITS Day/Online

PROGRAM NAME: Accounting AC 13

AWARD: Associate of Applied Science Degree

CAMPUS: Augusta SPRING ADMITS Day/Online

Year 1 Spring Semester

ACCT 1100FINANCIAL ACCOUNTING I

4

ACCT 1125INDIVIDUAL TAX ACCOUNTING

3

COMP 1000INTRODUCTION TO COMPUTER LITERACY

3

ENGL 1101COMPOSITION AND RHETORIC

3

Year 1 Summer Semester

ACCT 1105FINANCIAL ACCOUNTING II

4

XXXX XXXXACCOUNTING ELECTIVE

3

 

MATH 1101MATHEMATICAL MODELING

3

OR

MATH 1103QUANTITATIVE SKILLS AND REASONING

3

OR

MATH 1111COLLEGE ALGEBRA

3

 

XXXX XXXXHUMANITIES/FINE ARTS AREA IV*

3

 

Year 1 Fall Semester

ACCT 1130PAYROLL ACCOUNTING

3

ACCT 1115COMPUTERIZED ACCOUNTING

3

XXXX XXXXSOCIAL/BEHAVIORAL SCIENCE AREA II*

3

ACCT/BUSN XXXXMUST INCLUDE BUSN 1100 IF NEEDED OR ACCT ELECTIVE AS APPROVED BY PROGRAM ADVISOR

3

 

Year 2 Spring Semester

ACCT 2000MANAGERIAL ACCOUNTING III

3

ACCT 2130INTEGRATED ACCOUNTING MANAGEMENT SYSTEMS

3

ACCT 1120SPREADSHEET APPLICATIONS

4

BUSN 1440DOCUMENT PRODUCTION

4

Year 2 Summer Semester

ACCT 2105ACCOUNTING INTERNSHIP II

8

XXXX XXXXACCOUNTING ELECTIVE

3

XXXX XXXXGENERAL CORE ELECTIVE*

3

 

Thomson Day Program

PROGRAM NAME: Accounting

AWARD: Associate of Applied Science Degree

CAMPUS: Thomson Day Program

Year 1 Fall Semester

ENGL 1101COMPOSITION AND RHETORIC

3

COMP 1000INTRODUCTION TO COMPUTER LITERACY

3

ACCT 1100FINANCIAL ACCOUNTING I

4

XXXX XXXXACCOUNTING ELECTIVE

3

Year 1 Spring Semester

MATH 1101MATHEMATICAL MODELING

3

OR

MATH 1111COLLEGE ALGEBRA

3

OR

MATH 1103QUANTITATIVE SKILLS AND REASONING

3

 

ACCT 1105FINANCIAL ACCOUNTING II

4

ACCT 1115COMPUTERIZED ACCOUNTING

3

ACCT 1130PAYROLL ACCOUNTING

3

Year 1 Summer Semester

ACCT 1120SPREADSHEET APPLICATIONS

4

XXXX XXXXSOCIAL/BEHAVIORAL SCIENCE AREA II*

3

XXXX XXXXHUMANITIES/FINE ARTS AREA IV*

3

XXXX XXXXACCOUNTING ELECTIVE

3

 

Year 2 Fall Semester

ACCT 2000MANAGERIAL ACCOUNTING III

3

ACCT 1125INDIVIDUAL TAX ACCOUNTING

3

ACCT 2110ACCOUNTING SIMULATION

3

BUSN 1440DOCUMENT PRODUCTION

4

XXXX XXXXGENERAL CORE OR ACCOUNTING ELECTIVE

3

Year 2 Spring Semester

XXXX XXXXACCOUNTING ELECTIVE

3

XXXX XXXXGENERAL CORE OR ACCOUNTING ELECTIVE

3

Year 2 Summer Semester

XXXX XXXXGENERAL CORE OR ACCOUNTING ELECTIVE

3

 

Waynesboro Day Program

PROGRAM NAME: Accounting

AWARD: Associate of Applied Science Degree

CAMPUS: Waynesboro Day Program

Year 1 Fall Semester

ENGL 1101COMPOSITION AND RHETORIC

3

COMP 1000INTRODUCTION TO COMPUTER LITERACY

3

ACCT 1100FINANCIAL ACCOUNTING I

4

XXXX XXXXACCOUNTING ELECTIVE

3

Year 1 Spring Semester

MATH 1101MATHEMATICAL MODELING

3

OR

MATH 1111COLLEGE ALGEBRA

3

OR

MATH 1103QUANTITATIVE SKILLS AND REASONING

3

 

ACCT 1105FINANCIAL ACCOUNTING II

4

ACCT 1115COMPUTERIZED ACCOUNTING

3

ACCT 1130PAYROLL ACCOUNTING

3

Year 1 Summer Semester

ACCT 1120SPREADSHEET APPLICATIONS

4

XXXX XXXXACCOUNTING ELECTIVE

3

XXXX XXXXSOCIAL/BEHAVIORAL SCIENCE AREA II*

3

XXXX XXXXHUMANITIES/FINE ARTS AREA IV*

3

Year 2 Fall Semester

ACCT 2000MANAGERIAL ACCOUNTING III

3

ACCT 1125INDIVIDUAL TAX ACCOUNTING

3

ACCT 2110ACCOUNTING SIMULATION

3

BUSN 1440DOCUMENT PRODUCTION

4

XXXX XXXXGENERAL CORE OR ACCOUNTING ELECTIVE

3

Year 2 Spring Semester

XXXX XXXXACCOUNTING ELECTIVE

3

XXXX XXXXGENERAL CORE OR ACCOUNTING ELECTIVE

3

Year 2 Summer Semester

XXXX XXXXGENERAL CORE OR ACCOUNTING ELECTIVE

3