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1 Accounting Transfer AA 1 / 5 Last updated 6/17/2015 Associate in Arts Code 1001 Program Contacts: QC Campus Amy smith, , East Campus East Campus Advising, Students planning to major in accounting at a four-year institution should follow the Associate in Arts curriculum. The completion of the course of study outlined will satisfy graduation requirements of. Since universities may require specific courses for an accounting major, students should consult with the First Stop Center at for additional information. This program provides a solid foundation on which to build a four-year degree in accounting. Basic business courses include accounting, economics, business law, and statistics. Job opportunities for accountants following completion of a four-year degree have been very strong in the past and are likely to grow. Jobs can be secured at all levels of government, industry, and public accounting. A CPA certificate or other accounting certification is encouraged for those who wish to advance in the field. Students seeking a one- or two-year degree in accounting should see the Career Program listings for accounting under Business Programs. Accounting Transfer AA Associate in Arts Code 1001 Course of Study Outline - Suggested Courses (Credit Hours) First Semester CS Introduction of Computers (3) ENG Composition I (3) SPEC Principles of Speech Communications (3) Humanities (3-4) Physical Science (4) Second Semester 2 ACCT Financial Accounting (3) ACCT Financial Accounting Lab (1) ENG Composition II (3) 1 MATH Finite Mathematics (3) PSYCH Introductory Psychology or (3) SOC Principles of Sociology Humanities or Fine Arts (3) Third Semester ACCT Managerial Accounting (3) ACCT Managerial Accounting Lab (1)

2 2 / 5 ECON Principles of Macro Economics (3) MATH Probability and Statistics or (3) ECON Probability and Statistics MATH Calculus for Bus/Soc Sciences (4) Life Science (3) Fourth Semester ACCT Principles of Cost Accounting (3) 3 BL Business Law I or (3) BL Business Law II ECON Principles of Micro Economics (3) Fine Arts (3) Non-Western Studies (3) Minimum total hours required for degree (64) 1 Students may need to take MATH 112 before enrolling in MATH Students enrolling in this course must be eligible to enroll in MATH Consult an advisor. Courses for this program include:» ACCT 101 Financial Accounting Prerequisites: Eligibility to enroll in MATH 112 or instructor consent. Concurrent enrollment in ACCT 103 or ACCT 103 C or better. Introductory course for the study of financial accounting principles that presents accounting as an information system used to analyze, record, and communicate financial information about business performance. Emphasis is on understanding and applying basic accounting principles and concepts guiding the reporting of business transactions for service and merchandising enterprises. Topics covered include the accounting cycle (transaction analysis, accruals and deferrals, preparation of financial statements including the income statement, statement of stockholders equity, balance sheet, and statement of cash flows, and the closing process); internal controls, cash, recording and valuation of current and long-term receivables; merchandise inventory including perpetual and periodic systems and inventory valuation methods; long-term assets including property, plant, and equipment, natural resources, and intangible assets; cost allocation methods related to long-term assets including depreciation, depletion, and amortization; current liabilities (accounts payable, unearned revenues, and short-term notes payable); long-term liabilities (notes and bonds payable and related interest expense); contingent liabilities; and stockholders equity including retained earnings and paid-in capital. IAI: BUS 903 ACCT 102 Managerial Accounting Prerequisites: ACCT 101 C or better or BA 170 and BA 180 C or better. Concurrent enrollment in ACCT 104 or ACCT 104 C or better. An introductory course for the study of managerial accounting principles that presents managerial accounting as an information system used by managers for planning, controlling and directing business operations in domestic and international manufacturing and service environments. Emphasis is on understanding and applying common managerial accounting practices and decision-making techniques that support the achievement of an organization s financial goals and objectives. Topics covered include the role of managerial accounting in domestic and international settings, classification and analysis of costs (product, period, variable, fixed, mixed, opportunity, sunk and differential), costing systems (joborder, process, activity-based, variable, absorption, standard, just-in-time) cost-volume-profit relationships,

3 3 / 5 break-even analysis, preparation and analysis of budgets (master budget with supporting schedules, flexible budget), standard costs and variance analysis, preparation and analysis of financial statements (pro forma Income Statement, pro forma Balance Sheet, and Statement of Cash Flows), and analysis of financial statements (vertical, horizontal, and ratio). IAI: BUS 904 ACCT 103 Financial Accounting Lab 1 cr. hr.; 0 lecture hours; 2 lab hours per week. Prerequisite: Concurrent enrollment in ACCT 101 or ACCT 101 C or better. An introductory course which provides a computerized learning environment to support the study of financial accounting principles that presents accounting as an information system used to analyze, record, and communicate financial information about business performance. Emphasis is on understanding and applying basic accounting principles and concepts guiding the reporting of business transactions for service and merchandising enterprises. Topics covered include the accounting cycle (transaction analysis, accruals, and deferrals, preparation of financial statements including the income statement, statement of stockholders equity, balance sheet, and statement of cash flow, the closing process); internal controls; cash; recording and valuation of current and long-term receivables; merchandise inventory including perpetual and periodic systems and inventory valuation methods; long-term assets including property, plant, and equipment, natural resources, and intangible assets; cost allocation methods related to longterm assets including depreciation, depletion, and amortization; current liabilities (accounts payable, unearned revenues, and short-term notes payable); long-term liabilities (notes and bonds payable and related interest expense); contingent liabilities; and stockholders; equity including retained earnings and paid-in capital. IAI: BUS 903 ACCT 104 Managerial Accounting Lab 1 cr. hr.; 0 lecture hours; 2 lab hours per week. Prerequisite: Concurrent enrollment in ACCT 102 or ACCT 102 C or better. An introductory course which provides a computerized learning environment to support the study of managerial accounting principles that presents managerial accounting as an information system used by managers for planning, controlling and directing business operations in domestic and international manufacturing and service environments. Emphasis is on understanding and applying common managerial accounting practices and decisions-making techniques that support the achievement of an organization s financial goals and objectives. Topics covered include the role of managerial accounting in domestic and international settings, classification and analysis of costs (product, period, variable, fixed, mixed, opportunity, sunk and differential), costing systems (job-order, process, activity-based, variable, absorption, standard, just-in-time) cost-volume-profit relations, break-even analysis, preparation and analysis of budgets (master budget with supporting schedules, flexible budget), standard costs and variance analysis, preparation and analysis of financial statements (pro forma Income Statement, pro forma Balance sheet, and Statement of Cash Flows), and analysis of financial statements (vertical, horizontal, and ratio). IAI: BUS 904 ACCT 205 Principles of Cost Accounting Prerequisite: ACCT 102 C or better or instructor consent. Cost principles as applied to service, retail, and manufacturing businesses. Topics covered will include the role of cost principles in planning, evaluation, and control of costs. Also, the use of cost principles in pricing and management decision-making. Statement preparation, reports on the cost of products or services, activity based costing, just-in-time inventory systems, capital budgeting, cost-volume-profit analysis, and performance measures are additional topics included in the course. BL 201 Business Law I Prerequisite: BA 110 recommended.

4 4 / 5 A general survey of the basic principles, systems and practices of American law including government agencies and regulation, alternative dispute resolution, torts, employment law, bankruptcy, international law, and consumer protection. BL 202 Business Law II Prerequisite: BL 201 recommended. An intensive analysis of law as used in business. Topics include contract law, commercial paper, sales law, partnership and corporation law, and real property transfers. CS 100 Introduction to Computers 3 cr. hrs.; 3 lecture hours; 1 lab hour per week. Prerequisite: Appropriate placement score or REA 093 B or better. Introduction to computer concepts, computer applications, and the impact of computers on society. Applications include problem solving methods, word processing, spreadsheet, database and presentation graphics software. Basic Algebra or equivalent is recommended. ECON 221 Principles of Macro Economics Study of the basic macro economic principles of a capitalistic economy, its strengths and weaknesses including supply and demand, prices, role of government, national income measurement and determination, money, banking, monetary and fiscal policies, inflation and unemployment, international trade and payments. IAI: S3 901 ECON 222 Principles of Micro Economics Study of the basic micro economic principles of a capitalistic economy emphasizing supply and demand, prices, elasticity, competitive forms in product and resource markets, government and business relationships, poverty, and agriculture. IAI: S3 902 ENG 101 Composition I Prerequisite: ACT English score of 22 or above; or appropriate COMPASS score; or English 091 C or better. English 101 is designed for students who are competent in the fundamentals of composition. Students will write essays using a variety of expository strategies and will apply standard techniques of documentation when appropriate. IAI: C1 900 ENG 102 Composition II Prerequisite: English 101 C or better. English 102 is a continuation of English 101, is a required composition course that involves reading, discussion, and analysis of a body of literature to generate ideas for critical and persuasive papers, including one documented research paper. IAI: C1 901R (Grade of C or higher required for this course to be eligible to be included in the IAI General Education Core Curriculum.) MATH 131 Finite Mathematics This course applies the concepts of algebra to problems found in economics, business, and non-physical sciences. The emphasis is on applications. Topics include linear systems and programming, matrix

5 Powered by TCPDF ( 5 algebra, mathematics of finance, and an introduction to probability and Markov Chains. IAI: M1 906 MATH 132 Calculus for Bus/Soc Sciences 4 cr. hrs.; 4 lecture hours; 0 lab hours per week. A calculus course which includes differential and integral calculus as applied to business, economics, sociology and natural science. Topics include functions, limits, derivatives, applications of the derivative, and integration. IAI: M1 900-B MATH 228 Probability and Statistics This class discusses the descriptive and inferential methods of statistics. It includes measures of central tendency, dispersion, correlation, regression, analysis of variance, parameter estimation, hypothesis testing, distributions of random variables, and the use of computer packages for analysis of data. IAI: M1 902, BUS 901 PSYC 101 Introduction to Psychology Prerequisites: College level reading scores on COMPASS or REA 098 and SBS 100 C or better. A survey of the field of general psychology without specific emphasis on any particular theory or model of human or animal behavior. Fundamental principles, methods, theories and issues in the field are discussed. Content areas may include learning, thinking, neuroscience, methodology, memory, perception, personality, intelligence, emotion, adjustment, and abnormality among others. IAI: S6 900 SOC 101 Principles of Sociology Prerequisites: College level reading scores on COMPASS required, or REA 098 and SBS 100 C or better. Scientific examination of human society and social behavior. Concentrates on human behavior and assumes that it is largely shaped by the groups to which people belong and by the social interaction taking place in these groups. Acquire a basic sociological understanding and sensitivity to the issues of race, class, gender, and ethnicity. IAI: S7 900 SPEC 101 Principles of Speech Communication The oral communication course combines communication theory with the practice of oral communication skills. The oral communication course: (1) develops awareness of the communication process; (2) provides inventional, organizational, and expressive strategies; (3) promotes understanding of and adaptation to a variety of communication contexts; and (4) emphasizes critical skills in listening, reading, thinking and speaking. IAI: C2 900 / 5

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