The Associate in Science in Accounting Degree is designed to give students the tools that you will need to find entry-level employment and to progress to a Bachelor’s program leading to the Certified Public Accounting (CPA) exam. A grade of C- is required in each required course except the Accounting courses (ACC suffix). A grade of C is required in all accounting courses. A grade point average (GPA) of 2.5 must be maintained in all of the required courses listed below. Our dedicated faculty will work with you to help you to reach and surpass the minimum grade requirements.
Full-time students will need to demonstrate a preparatory background in mathematics because ACC281 Introduction to Financial Accounting and ACC282 Introduction to Managerial Accounting have to be taken in the first two semesters in order to graduate in four semesters. Students opting for part-time study have more flexibility.
Required Online Courses … 30 credits
ACC281 Introduction to Financial Accounting
ACC282 Introduction to Managerial Accounting
ACC283 Introduction to Accounting Systems and Software
CMP206 Business Computing
ECN201 Principles of Economics (Micro)
ECN202 Principles of Economics (Macro)
ECN204 Business Statistics I
ECN205 Business Statistics II
ACC385 Intermediate Accounting I
BUS325 Principles of Finance
Associate Degree’s University Core Requirement: (30 credits)
Students may not use the same courses to fulfill the University Core Requirement and requirements within your major, but core requirements can be used as prerequisite courses. The courses can be combined with general electives for people who choose to declare a minor. Students transferring in with an Associates degree or other accepted transfer credits often find that they have previously met the majority of these requirements.
ENG101 and 102 College Composition I and II (6)
Two Mathematics courses (6) Students may need to take Business Mathematics I and II (MAT110 and MAT111) to prepare them for the required mathematics courses.
Two Science courses (6)
Two additional Humanities courses (6) These must be from departments other than English.
One Health and Physical Education course (3)
One Course from: Art, Business, Education, Human Services Performing Arts, or Technology (3) Computer End User (CMP106) is recommended to prepare students for Introduction to Accounting Systems and Software (ACC283).
Suggested Eight-Semester Curriculum Map:
Semester 1 (15 credits)
ACC281, ENG101, MAT110, Science elective, Health and Physical Education elective
Semester 2 (15 credits)
ACC282, CMP106, ENG102, MAT111, Science elective
Semester 3 (15 credits)
ACC283, CMP206, ECN201, ECN204, Humanities elective
Course Descriptions for Associate in Science in Accounting
Suggested Prerequisite Courses:
CMP106 Computer End User: This is part one of two introductory courses designed to allow students to explore the basic concepts of physical science. Students will be introduced to the history and nature of science. The course includes an introduction to the fundamental concepts of physics, chemistry, astronomy and earth science.
MAT110 College Mathematics I: Topics include absolute value equations and inequalities; solving systems of linear equations using determinants; review of rational exponents, radical expressions and complex numbers; quadratic equations and inequalities; solving equations reducible to quadratic form; quadratic, exponential and logarithmic functions and applications; graphs of functions; algebra of functions; inverse functions; conic sections; nonlinear systems of equations and inequalities; right triangle trigonometry; trigonometric functions and the unit circle. MAT120 is not open to students with credit in MAT140 or higher.
MAT111 College Mathematics II: Topics include polynomial, rational, exponential, logarithmic, and trigonometric functions and their inverses. This course is generally taken in preparation for Calculus but may be taken by other students who desire a more in-depth study of mathematics. MAT140 is not open for credit to students who have credit in MAT201 or higher.
ACC281 Introduction to Financial Accounting: Provides an introduction to generally accepted accounting principles used to classify, value, and record assets, liabilities, stockholder equity, revenues, and expenses. Preparation, interpretation, and analysis of financial statements are discussed. Also, the importance of accounting information for interested parties outside the enterprise is addressed. Ethical codes and professional conduct of accountants are examined.
ACC282 Introduction to Managerial Accounting: Provides an introduction to accounting information used by business managers to make short- and long-term decisions. Topics include cost accumulation and product costing, cost/volume/profit analysis, budgeting, standard costing and variance analysis, job order and process costing, activity-based costing, and capital budgeting.
ACC283 Introduction to Accounting Systems and Software: This course introduces computer applications related to accounting systems. Topics include general ledger; accounts receivable; accounts payable; inventory; payroll; and correcting, adjusting, and closing entries. Upon completion, students should be able to use a computer accounting package to solve accounting problems.
ACC385 Intermediate Accounting I: An examination of the theoretical, conceptual, and procedural aspects of generally accepted principles as related to assets. Topics include the measurement, recording, and reporting of assets, the time valuation of money, the accounting cycle, and preparation of general purpose financial statements.
BUS325 Principles of Finance: Provides a foundation in corporate financial decision-making. Covers the corporate environment, time value of money, risk and return, diversification, market efficiency, and valuation. Applies these concepts to financial analysis and planning, capital budgeting and financing.
CMP206 Business Computing: Students will learn to utilize technology successfully in the workplace and to meet the contemporary expectations of employers. Includes topics word processing, operating systems, spreadsheets, office presentation, network applications, and databases.
ECN201 Principles of Economics (Micro): Covers issues of scarcity and choice; determination of prices, demand and supply, production, cost, behavior of the firm, and the role of government.
ECN202 Principles of Economics (Macro): Covers topics of the aggregate economy, including the determination of output, inflation, unemployment, interest rates, government debt, and international trade. Also covers monetary and fiscal policies used to control macroeconomic problems.
ECN204 Business Statistics I: Introduction to statistical analysis for business and economic decisions. Topics include descriptive statistics, probability theory, random variables, expected values, sampling distributions, and statistical inference to include estimation and hypothesis testing.
ECN205 Business Statistics I: Continued coverage of statistical analysis for economic and business decisions. Topics include hypothesis testing, analysis of variance, multiple regression analysis, and non-parametric statistics.
(reference: Many of the above course numbers and descriptions were copied directly from https://www.brockport.edu/academics/catalogs/2017/programs/accounting_major.html?pgm=accounting_accounting_major.html)