Business Accounting, A.A.S.

Purpose

The Business Accounting Program is designed to provide a sound background in accounting skills for students who choose to enter the work force upon the completion of an Associate in Applied Science degree. Fundamental principles (two courses) as well as taxes, payroll, and managerial emphasis are incorporated into the program. Accounting job opportunities can be found in almost every industry.

The full Business Accounting Program is available online. Some courses may be offered at Campus locations. Check schedule for offerings.

Program Level Outcomes:

Record financial transactions with accuracy for a variety of businesses and business-related organizations using GAAP approved methods.
Prepare unbiased financial statements for a variety of organizations that communicate the financial health and standing of the organization.
Analyze the data contained in the financial statements, and communicate recommendations and possible solutions to stakeholders and decision makers.
Implement and enforce internal controls designed to ensure efficient and proper use of funds.
Perform duties ethically, avoiding conflicts of interest, and maintaining confidence in the Accounting profession.

First Semester

AC 111 - Principles of Accounting I 3 Credit Hours (E)
BU 100 - Introduction to Business 3 Credit Hours (E)
BU 115 - Business Mathematical Applications 3 Credit Hours
or
MT 123 - Intermediate Algebra 3 Credit Hours
CS 102 - Computer Literacy 3 Credit Hours
EN 101 - ~English Composition I 3 Credit Hours

Credit Hours: 15

Second Semester

AC 112 - Principles of Accounting II 3 Credit Hours
BU 205 - Communications in Business 3 Credit Hours
BU 207 - Business Law 3 Credit Hours
PY 201 - ~General Psychology 3 Credit Hours
or
SO 200 - ~Introduction to Sociology (M) 3 Credit Hours
or
SO 215 - ~Human Relations 3 Credit Hours
SP 103 - ~Speech Fundamentals 3 Credit Hours

Credit Hours: 15

Third Semester

AC 211 - Intermediate Accounting I 3 Credit Hours
AC 248 - Income Tax Accounting 3 Credit Hours
AC 250 - Computerized Accounting 3 Credit Hours
BU 230 - Business Statistics 3 Credit Hours
EC 241 - ~Principles of Economics I 3 Credit Hours

Credit Hours: 15

Fourth Semester

AC 212 - Intermediate Accounting II 3 Credit Hours
AC 249 - Managerial Accounting 3 Credit Hours
AC 265 - Payroll Accounting 3 Credit Hours
EC 242 - ~Principles of Economics II 3 Credit Hours
¹Restricted Elective 3 Credit Hours

Credit Hours: 15

Total Credit Hours: 60

~ Designates courses on the statewide Core Coursework Transfer Agreement.

¹Restricted Elective: Any Accounting (AC), Business (BU), Economics (EC), Finance (FN), Management (MG), or Marketing (MK) course not already specified in the program may be used to fulfill the restricted elective requirement.

This degree program provides students the opportunity to receive credit for their high school EDGE courses (http://careertech.k12.wv.us/ edge/edgeCollege.html) as designated by the (E) within the program sequence.