Accounting -- Associates Degree Program

AccountingThe demand for trained accountants has increased substantially with the growth and complexity of business and government. The modern accountant must have an appreciation of all aspects of business organizations as well as technical proficiency in the following accounting matters: maintaining accurate records, preparing and analyzing financial statements. This curriculum has been designed to help prepare the student to be that modern accountant. Manpower projections have typically shown that accountants are among those who are in high demand and well paid.

The Business Administration - Accounting major will produce graduates who:

  1. Have the skills needed to develop ideas and make decisions based on proper research, analysis, and critical thinking.
  2. Understand the environment in which businesses operate including the major economic factors, legal requirements, ethical, and social forces.
  3. Understand the key actions taken to effectively and efficiently utilize company resources to achieve goals.
  4. Understand the actions taken to acquire and retain customers; produce goods and services; and measure/track financial performance.
  5. Know how to prepare general-purpose financial statements using the FASB conceptual framework; prepare cost accounting analysis and apply these concepts to make management-level decisions within a company; understand the Federal Tax Code as it pertains to individuals; and, complete all steps in the accounting cycle using different computer software packages.
  6. Communicate effectively, both orally and in writing.
  7. Conduct research from a variety of sources.
  8. Demonstrate computer literacy.

Business Core Curriculum

(ACCT.AS) Curriculum
Semester 3
No. Course Title Credits
ACCT-310 INTERMEDIATE ACCOUNTING 1 3
ACCT-313 INTRO. TO FEDERAL INCOME TAXES (or) 3
FINC-411 MANAGERIAL FINANCE 3
BLAW-314 BUSINESS LAW ESSENTIALS 3
ECON-100 PRINCIPLES OF ECONOMICS 1 3
SOCL-100 INTRODUCTION TO SOCIOLOGY (or) 3
PSYC-100 GENERAL PSYCHOLOGY 3
Total: 15
Semester 4
No. Course Title Credits
ACCT-311 COST ACCOUNTING 3
ACCT-316 COMPUTERIZED ACCOUNTING 3
ACCT-410 INTERMEDIATE ACCOUNTING 2 3
MANG-320 BUSINESS ETHICS 3
ECON-200 PRINCIPLES OF ECONOMICS 2 3
Total: 15

Upon the successful completion of the requirements for this program, the degree of Associate in Science in Business Administration- Accounting will be awarded.


Department Personnel
Name Title Office Ext Email
Rhoda Belemjian Assistant Professor 02/233 5706 rbelemjian
Michael Farrell Professor / Tri-Chair 02/236 4121 farrell
Ann Gervais Assistant Professor 02/220 5705 apgervais
Mitchell Gregorski Adjunct Faculty & Professor (ret)     gregorski
William Herd Adjunct Faculty & Professor (ret)     bherd
Patricia McClure Professor 02/233 4111 pmcclure
Gail Olmsted Assistant Professor 02/229 5751 golmsted
Robert Rodgers Professor / Tri-Chair 02/230 4130 brodgers
Michael Tenerowicz Professor 02/234 4328 tenerowicz
Paul Thornton Professor / Tri-Chair 02/213A 5223 pthornton
Richard Verville Adjunct Faculty & Professor (ret) 02/232 4122 verville