Certified Public Accountant Requirement - Certificate of Completion
Business, Finance & Office Administration Pathway
85 Credits | 6 Quarters
Pathway at a Glance
You have an eye for opportunity and demand—learn how to organize, plan, manage, and play a key role in the fast-paced and growing world of business. From small businesses to Fortune 500 environments, your future as an accountant, advertising executive, or administrative assistant begins in our Business, Finance, and Office Administration Pathway.
Courses by Quarter
Entry Requirements
Bachelor’s Degree required prior to entry of the program. Quarter Plan:
Quarter 1
ACCT&201
Principles of Accounting I
5 Credits Search Schedule
Examines the basic structure of accounting, including receivables, payables, merchandise inventory, deferrals, accruals, and internal controls. Prerequisite: "C" or better in MATH 092 or an "S" in ABE 065 or "C" or better in OFTEC 170.
Distribution: AA, AS, DTA
Distribution: AA, AS, DTA
ENGL&101
English Composition I
5 Credits Search Schedule
Develops strategies and techniques writers use to convey ideas and participate in multiple discourse communities. Focuses on both the process and product of composing. Prerequisite: Appropriate placement OR a "B-" or better in ENGL 095 OR a "C" or better in ENGL 098.
Distribution: AA, AAS, AS, DTA, COMMUNICATION, GER-CIS, AA-AAS-T-COMMUNICATION, AAS-COMMUNICATION: Reading/Writing, AAS-READING-WRITING
Distribution: AA, AAS, AS, DTA, COMMUNICATION, GER-CIS, AA-AAS-T-COMMUNICATION, AAS-COMMUNICATION: Reading/Writing, AAS-READING-WRITING
BUS&101
Introduction to Business
5 Credits Search Schedule
Introduces current concepts and structures of American business. Covers the functions of business: forms of ownership, management, marketing, production, finance, and the economy. Prerequisite: Eligible for ENGL 098 or ENGL& 101.
Distribution: AA, AS, DTA, SOCIAL SCIENCE, NURSING SOCIAL SCIENCE, AA-AAS-T-SOCIAL SCIENCE
Distribution: AA, AS, DTA, SOCIAL SCIENCE, NURSING SOCIAL SCIENCE, AA-AAS-T-SOCIAL SCIENCE
Quarter 2
ACCT&202
Principles of Accounting II
5 Credits Search Schedule
Examines fixed assets, current liabilities, payroll systems, corporations, stocks and bonds, preparation of statement of cash flows, and financial statement analysis. Prerequisite: ACCT& 201 with a "C" or better.
Distribution: AA, AS, DTA
Distribution: AA, AS, DTA
MATH&146
Introduction to Statistics
5 Credits Search Schedule
Covers basic probability, descriptive statistics, and inferential statistics. Prerequisite: MATH 096 with a "C" or better or appropriate placement.
Distribution: AA, AS, DTA, NATURAL SCIENCE, QUANTITATIVE, AA-AAS-T-QUANTITATIVE, AA-AAS-T-NATURAL SCIENCE
Distribution: AA, AS, DTA, NATURAL SCIENCE, QUANTITATIVE, AA-AAS-T-QUANTITATIVE, AA-AAS-T-NATURAL SCIENCE
BUS&201
Business Law
5 Credits Search Schedule
Introduces the American legal system from the business perspective. Examines system structure, concepts, procedures, terminology, and ethics with an emphasis on principles and procedures applicable in the context of business. Prerequisite: Eligible for ENGL 098 or ENGL& 101.
Quarter 3
ACCT&203
Principles of Accounting III
5 Credits Search Schedule
Examines the development of costs for manufacturing concerns, determination of net income, development of managerial information and evaluation of performance. Prerequisite: ACCT& 202 with a "C" or better.
Distribution: AA, AS, DTA
Distribution: AA, AS, DTA
ECON&201
Micro Economics
5 Credits Search Schedule
Develops a framework for understanding the fundamentals of price theory by applying practical applications of microeconomic analysis and general equilibrium models. Includes the analysis of government intervention in a free market and explores concepts in market welfare. Prerequisite: Completion of MATH 097 or appropriate placement test.
Distribution: AA, AS, DTA, SOCIAL SCIENCE, NURSING SOCIAL SCIENCE, AA-AAS-T-SOCIAL SCIENCE
Distribution: AA, AS, DTA, SOCIAL SCIENCE, NURSING SOCIAL SCIENCE, AA-AAS-T-SOCIAL SCIENCE
ECON&202
Macro Economics
5 Credits Search Schedule
Introduces fundamental models of macroeconomics and illustrates macro principles through U.S. experience in the global economy. Prerequisite: MATH 097.
Distribution: AA, AS, DTA, SOCIAL SCIENCE, NURSING SOCIAL SCIENCE, AA-AAS-T-SOCIAL SCIENCE
Distribution: AA, AS, DTA, SOCIAL SCIENCE, NURSING SOCIAL SCIENCE, AA-AAS-T-SOCIAL SCIENCE
Quarter 4
ACCT231
Intermediate Accounting I
5 Credits Search Schedule
Examines the conceptual framework of accounting, the accounting process, the measuring, valuing, and reporting of assets, and the preparation of complex financial statements. Prerequisite: ACCT& 202 with a "C" or better, BUS 104 or MATH& 146 with a "C" or better and OFTEC 141 with a "C" of better.
ACCT238
Federal Income Tax
5 Credits Search Schedule
Introduces federal income taxation for individuals and businesses, including the preparation of Form 1040 and support schedules, and the treatment of special tax situations. Prerequisite: ACCT& 201 with a "C" or better.
BUS240
Principles of Finance
5 Credits Search Schedule
Introduces basic finance theory and decision making. Covers financial statement analysis, review of basic economic concepts, evaluating risk and return, sources of internal and external funds, and the effect of debt. Prerequisite: BUS& 101 and ACCT& 201.
Quarter 5
ACCT232
Intermediate Accounting II
5 Credits Search Schedule
Examines the measuring, valuing and reporting of liabilities, investments, and stockholders' equity, as well as problems related to the measurement of enterprise income. Prerequisite: ACCT 231 with a "C" or better.
ACCT235
Governmental Accounting
5 Credits Search Schedule
Examines the fundamentals of governmental accounting. Prerequisite: ACCT& 202 with a "C" or better.
BUS289
Integrated Business Applications
5 Credits Search Schedule
Integrates accounting, data analytics, and business concepts to create solutions to complex business problems. Prerequisite: For all students: 50 or more college level credits and completion of BUS& 101. Additional prerequisite: BUS 160; or BUS 240; or CIS 284; or "C" or better in ACCT 231.
Quarter 6
ACCT240
Auditing
5 Credits Search Schedule
Introduces the auditing process as applied to financial statements. Prerequisite: ACCT 232 with a "C" or better.
BUS260
Principles of Management: Diversity
5 Credits Search Schedule
Describes the functions of management with an emphasis on current management issues, including the impact of diversity in the workplace. Prerequisite: BUS& 101.
Distribution: AA, AAS, AS, DTA, DIVERSITY, AAS-HUMAN RELATIONS
Distribution: AA, AAS, AS, DTA, DIVERSITY, AAS-HUMAN RELATIONS
Program Student Learning Outcomes
At the completion of the Accounting Program, the successful student will be able to:
- In a complex setting, students will be able to gather and analyze a variety of information using accounting concepts to draw appropriate and supportable conclusions
- Clearly express in a variety of forms accounting information that is useful to a broad class of decision-makers
- Properly select quantitative and qualitative accounting data and apply a process to the data in order to reach accurate and reliable conclusions
- Recognize ethical dilemmas in the workplace and assess the consequences of these dilemmas
- Identify and adjust to workplace differences in order to operate collaboratively and effectively in an organizational setting
Revision Date:
Wednesday, April 14, 2021