A person is working on accounting with a laptop and calculator


Program Type: Associate In Applied Science

Program Level: UG

Division: Business, Computing, & Social Science

Program Duration: 20 months

Program Contact: Pete Gioldasis

Credit Requirement: 66

Program overview

Graduates with an Accounting degree receive 66 credit hours of course work. They demonstrate core skills in the following: accounting, business, business ethics, business law, and computer applications. Graduates receive oral and written communication skills and critical thinking and problem solving skills for both academic and workplace solutions. Graduates with this degree can expect to receive jobs as accounting and auditing clerks, account management trainees, bookkeepers, and bank tellers.

Courses Required

Semester 1

Accounting Concepts

Course Code: ACC-111

This course is a study of the principles of the basic accounting functions - collecting, recording, analyzing, and reporting information.

Introduction to Business

Course Code: BUS-101

This course is a study of the nature of business activity in relation to the economic society, including how a business is owned, organized, managed, and controlled.

Business Law II

Course Code: BUS-123

This course is a study of negotiable instruments, law of property, acquisition and transfer of title, bailments, duties and liabilities of common carriers, innkeepers, warehousemen, and agencies.

Microcomputer Applications

Course Code: CPT-170

This course introduces microcomputer applications software, including word processing, data bases, spreadsheets, graphs, and their integration. Note: May not be used for credit in any CPT degree or certificate program.

Economic Concepts

Course Code: ECO-201

This course is a study of micro-and macro- economic concepts and selected economic problems.

Semester 2

Organizational Accounting

Course Code: ACC-112

This course is a study of financial accounting with specific emphasis on partnerships and the corporate form of organization.

Payroll Accounting

Course Code: ACC-150

This course introduces the major tasks of payroll accounting, employment practices, federal, state, and local governmental laws and regulations, internal controls, and various forms and records.

English Composition I

Course Code: ENG-101

This is a (College Transfer) course in which the following topics are presented: A study of composition in conjunction with appropriate literary selections, with frequent theme assignments to reinforce effective writing. A review of standard usage and the basic techniques of research are also presented.

Contemporary Statistics & Probability

Course Code: MAT-107

This course introduces common statistical terms and concepts that are widely used to describe data, compute probabilities, estimate parameters, show the degree of relationship between variables, and make decisions. Emphasis is placed on real world examples and applications.

Management Spreadsheets

Course Code: MGT-206

This course emphasizes the use of spreadsheet software to support managerial decision-making through the analysis of data.

Semester 3

Accounting Principles I

Course Code: ACC-101

This course introduces basic accounting procedures for analyzing, recording, and summarizing financial transactions, adjusting and closing the financial records at the end of the accounting cycle, and preparing financial statements.

Managerial Accounting

Course Code: ACC-115

This course is a study of the types and uses of internal accounting information for management decision-making, including cost determination, cost control, performance evaluation, and financial planning.

Computerized Accounting

Course Code: ACC-240

This course is a study of using the computer to design and implement various accounting functions, including financial transactions, records, statements, reports and documents.

Semester 4

Accounting Principles II

Course Code: ACC-102

This course emphasizes managerial accounting theory and practice in basic accounting and procedures for cost accounting, budgeting, cost-volume analysis, and financial statement analysis.

Individual Tax Procedures

Course Code: ACC-124

This course is a study of the basic income tax structure from the standpoint of the individual, including the preparation of individual income tax returns.

Intermediate Accounting I

Course Code: ACC-201

This course explores fundamental processes of accounting theory, including the preparation of financial statements.

Cost Accounting I

Course Code: ACC-230

This course is a study of the accounting principles involved in job order cost systems.

Public Speaking

Course Code: SPC-205

This course is an introduction to principles of public speaking with application of speaking skills. Successful completion of ENG 101 is recommended.

Semester 5

Cost Accounting II

Course Code: ACC-231

This course is a study of the accounting principles involving processing and standard cost systems.

Not-For-Profit Accounting

Course Code: ACC-265

This course introduces the special accounting needs of municipalities, counties, states, the federal government and governmental agencies, and other not-for-profit organizations.

Executive Development

Course Code: MGT-280

This course is a study of personal leadership styles and traits appropriate for middle and upper levels of management.

Entry Requirements

To see a list of entrance requirements for this program, please check the FDTC Course Catalog.

Download Catalog

Student Learning Outcomes

Graduates of this program will be able to:

  • Communicate effectively using best practices prevailing in the business environment.
  • Prepare financial statements and reports in accordance with Generally Accepted Accounting Principles.
  • Analyze and prepare financial information about business organizations to support decision-making.
  • Manage business information using appropriate software.
  • Analyze and prepare accounting documents and reports for governmental cost and managerial accounting.