Accounting
Award: Associate of Applied Science Degree
Major: Accounting
Additional Program Information: https://www.brcc.edu/academics/dl/class-types/fully-online-programs/
Possible occupations for graduates: accounting trainee, junior accountant, accounting technician, bookkeeper, or office manager.
The A.A.S. degree program with a major in Accounting is designed for people who seek employment or professional development in the accounting or business field. This degree can be completed entirely online.
Curriculum
| First Semester | Credit Hours | |
|---|---|---|
| ACC 211 | Principles of Accounting I | 3 |
| BUS 100 | Introduction To Business | 3 |
| ECO 150 | Economic Essentials: Theory and Application 1 | 3 |
| Select one of the following: | 3 | |
| College Composition I | ||
| Technical Writing | ||
| ITE 152 | Introduction to Digital Literacy and Computer Applications | 3 |
| SDV | Student Development | 1 |
| Credit Hours | 16 | |
| Second Semester | ||
| ACC 212 | Principles of Accounting II | 3 |
| ACC 215 | Computerized Accounting | 3 |
| BUS 200 | Principles of Management | 3 |
| Select one of the following: | 3 | |
| College Composition II | ||
ACC/BUS/ITE | Elective 2 | |
| ITE 140 | Spreadsheeting for Business | 3 |
| MTH 132 | Business Mathematics | 3 |
| Credit Hours | 18 | |
| Third Semester | ||
| ACC 221 | Intermediate Accounting I | 3 |
| ACC 124 | Payroll Accounting | 3 |
| BUS 240 | Introduction to Business Law | 3 |
| FIN 215 | Financial Management | 3 |
| ITD 130 | Database Fundamentals | 3 |
| PSY 105 | Psychology of Personal Adjustment | 3 |
| Credit Hours | 18 | |
| Fourth Semester | ||
| ACC 231 | Cost Accounting I | 3 |
| ACC/BUS/IT | Elective 2 | 3 |
| ACC 275 | Capstone Seminar in Accounting | 3 |
| BUS 270 | Interpersonal Dynamics | 3 |
| Literature/Humanities/Fine Arts Elective | 3 | |
| Credit Hours | 15 | |
| Total Credit Hours | 67 | |
Accounting
Award: Career Studies Certificate
Purpose: This certificate program in Accounting is designed to provide individuals with basic skills in accounting which will enable them to obtain employment immediately upon completion of the three-semester program. With the present growth in this area, there is a need for personnel who possess basic skills in accounting. Occupational Objectives: Accounting Clerk, Inventory Clerk, Payroll Clerk, Bookkeeper, Tax Preparer
| First Semester | Credit Hours | |
|---|---|---|
| ACC 211 | Principles of Accounting I | 3 |
| ACC 124 | Payroll Accounting | 3 |
| ITE 140 | Spreadsheeting for Business | 3 |
| Credit Hours | 9 | |
| Second Semester | ||
| ACC 212 | Principles of Accounting II | 3 |
| ACC 215 | Computerized Accounting | 3 |
| BUS 240 | Introduction to Business Law | 3 |
| Credit Hours | 9 | |
| Third Semester | ||
| ACC 221 | Intermediate Accounting I | 3 |
| ACC 231 | Cost Accounting I | 3 |
| ACC 261 | Prin. of Federal Taxation I | 3 |
| Credit Hours | 9 | |
| Total Credit Hours | 27 | |

