College Catalog
Accounting
The Accounting curricula is designed to provide students with the knowledge and the skills necessary for employment and growth in the accounting and finance profession. Accountants and finance professionals assemble and analyze, process, and communicate essential information about financial operations.
Course work may include accounting, finance, ethics, business law, computer applications, financial planning, insurance, marketing, real estate, selling, and taxation. Related skills are developed through the study of communications, computer applications, financial analysis, critical thinking skills, and ethics.
Graduates should qualify for entry-level accounting positions in many types of organizations including accounting firms, small businesses, manufacturing firms, banks, hospitals, school systems, and governmental agencies.
Associate in Applied Science Degree Program
| Course Hours Per Week | Semester Hours | |||
|---|---|---|---|---|
| First Semester (Fall) | Class | Lab | Credit | |
| ACA-115 | Success & Study Skills | 0 | 2 | 1 |
| ACC-120 | Prin of Financial Accounting | 3 | 2 | 4 |
| CIS-110 or | Introduction to Computers or | |||
|
Office Applications I
|
2 | 2 | 3 | |
| ENG-111 | Writing and Inquiry | 3 | 0 | 3 |
| *** | Technical Elective | 3 | ||
| Credit Hours | 8 | 6 | 14 | |
| Second Semester (Spring) | Class | Lab | Credit | |
| ACC-121 | Prin of Managerial Accounting | 3 | 2 | 4 |
| ACC-149 | Intro to ACC Spreadsheets | 1 | 3 | 2 |
| ENG-112 or | Writing/Research in the Disc or | |||
|
Prof Research & Reporting
|
3 | 0 | 3 | |
| *** | Natural Science/Math Elective | 3-5 | ||
| *** | Technical Elective | 3 | ||
| Credit Hours | 7 | 5 | 15-17 | |
| Third Semester (Summer) | Class | Lab | Credit | |
| *** | Humanities/Fine Arts Elective | 3 | 0 | 3 |
| *** | Social/Behavioral Sciences Elective | 3 | 0 | 3 |
| Credit Hours | 6 | 0 | 6 | |
| Fourth Semester (Fall) | Class | Lab | Credit | |
| ACC-131 | Federal Income Taxes | 2 | 2 | 3 |
| ACC-220 | Intermediate Accounting I | 3 | 2 | 4 |
| BUS-115 | Business Law I | 3 | 0 | 3 |
| BUS-137 | Principles of Management | 3 | 0 | 3 |
| BUS-225 | Business Finance | 2 | 2 | 3 |
| Credit Hours | 13 | 6 | 16 | |
| Fifth Semester (Spring) | Class | Lab | Credit | |
| ACC-140 | Payroll Accounting | 1 | 3 | 2 |
| ACC-150 | Accounting Software Appl | 1 | 3 | 2 |
| ACC-151 | Acct Spreadsheet Appl | 1 | 3 | 2 |
| ACC-180 | Practices in Bookkeeping | 3 | 0 | 3 |
| BUS-151 | People Skills | 3 | 0 | 3 |
| ECO-251 or | Prin of Microeconomics or | |||
|
Prin of Macroeconomics
|
3 | 0 | 3 | |
| Credit Hours | 12 | 9 | 15 | |
| Total Required Minimum Semester Hours Credit | 66 | |||
| Technical Electives: | Class | Lab | Credit | |
| BAF-110 | Principles of Banking | 3 | 0 | 3 |
| BAS-120 | Intro to Analytics | 2 | 3 | 3 |
| BUS-110 | Introduction to Business | 3 | 0 | 3 |
| BUS-125 | Personal Finance | 3 | 0 | 3 |
| BUS-139 | Entrepreneurship I | 3 | 0 | 3 |
| BUS-148 | Survey of Real Estate | 3 | 0 | 3 |
| BUS-153 | Human Resource Management | 3 | 0 | 3 |
| BUS-230 | Small Business Management | 3 | 0 | 3 |
| BUS-260 | Business Communication | 3 | 0 | 3 |
| MKT-120 | Principles of Marketing | 3 | 0 | 3 |
Professor Kirk Lynch, Accounting Coordinator
108 Meyer Hall
910.695.3866
lynchk@sandhills.edu