Accounting (A.A.S.)

Degree: Associate of Applied Science (A.A.S.)

Accreditation. Accredited by the Accreditation Council for Business Schools and Programs, 11520 W. 119th St., Overland Park, KS 66213, (913) 339-9356, www.acbsp.org.

Program description. Accounting offers a core curriculum that provides the academic and technical background for individuals who wish to prepare for entry-level accounting positions in business and industry using both accounting and personal computer skills. The curriculum is designed to enable the graduate to apply principles of accounting to business situations and to understand other functions of business: marketing, management, finance and information processing.

Typical job opportunities: Staff accountant, accounts payable technician, accounts receivable analyst, payroll technician, income tax preparer

Program outcomes. Upon completion of the Accounting program, the graduate will have developed the skills, knowledge and abilities to accomplish the following:

Explain the role of accounting in business and how accounting information systems are used to gather, summarize, report and analyze financial data.
Perform the steps in the accounting cycle, complying with Generally Accepted Accounting Principles.
Demonstrate knowledge of local, state and federal tax laws and competence in tax planning and compliance.
Identify ethical issues and apply a value-based reasoning system to accounting issues.
Demonstrate an understanding of cost accounting systems and the budgeting process.

Contact(s): Business and Computer Technology, (865) 694-6656

Courses and Course Sequence

This sequence can be followed by students who begin college-level work in the fall semester. Prerequisites may apply to specific courses; it is the student’s responsibility to determine if prerequisites have been met. An academic advisor is provided for each student. Prior to registering each semester, the student is expected to consult with his/her assigned advisor.

Semester I (Fall)

Semester II (Spring)

Semester III (Fall)

ACCT 2301 - Payroll Accounting
ACCT 2321 - Intermediate Accounting I
ACCT 2362 - Forensic Accounting
BUSN 2330 - Principles of Management ■ ★
HUM/FA¹ - Humanities/Fine Arts Elective 3 Credit(s)

Semester IV (Spring)

Total Credit Hours Needed for Graduation: 60-61

¹HUM/FA
See the General Education section of this Catalog for electives.

²ACCT 2392
To enroll in this Internship course, students must be in pursuit of an A.A.S. degree in Accounting; have completed 15 hours of ACCT courses with a minimum 2.5 GPA in ACCT courses and an overall minimum 2.0 GPA; be enrolled in the semester in which the student will graduate; have completed and submitted the Internship application to the BCT internship coordinator prior to enrollment in the course and beginning of the term.