Accounting
Description:
The Accounting curriculum leads to an Associate in Applied Science (A.A.S.) degree. Students receive training in accounting theory and generally accepted accounting techniques, as well as in basic management and related fields. Students are prepared for a variety of careers in both industry and government, including positions such as junior accountant, accounting trainee, accounts receivable or accounts payable technician, or tax examiner.
Program Learning Outcomes:
Upon completion of the Accounting curriculum, the student will be able to:
- Demonstrate an understanding of financial statements prepared according to Generally Accepted Accounting Principles (GAAP), prepare journal entries and complete the accounting cycle using computerized general ledger software.
- Demonstrate an understanding of managerial and cost accounting concepts.
- Analyze and interpret financial statements for economic decision-making.
- Effectively communicate with users of financial information orally and in writing.
Program Entry Requirements:
This program is open to interested students. Students who have not yet demonstrated readiness for MATH 151 or higher, either by placing at the MATH 161 level or above or by passing FNMT 118: Intermediate Algebra with a grade of "C" or better, will need to pass FNMT 118 with a grade of "C" or better before taking MATH 151. Students who take FNMT 118: Intermediate Algebra will need 65 credits to graduate.
Program of Study and Graduation Requirements:
A minimum of 62 credits and a grade point average of 2.0 ("C" average) are required for graduation.
Course Sequence:
Semester 1
| Course Number and Name | Prerequisites and Corequisites | Credits | Gen Ed Req. |
|---|---|---|---|
| Course Number and Name ENGL 101 - English Composition I or ENGL 101H - English Composition I (Honors) | Prerequisites and Corequisites | Credits 3 credits | Gen Ed Req. Writing/Research/Info Lit 1 |
| Course Number and Name MATH 151 - Linear Mathematics or higher* | Prerequisites and Corequisites FNMT 118 with a grade of "C" or better or placement in MATH 161 or higher | Credits 3 credits | Gen Ed Req. Quantitative Reasoning |
| Course Number and Name CIS 103 - Introduction to Information Technology | Prerequisites and Corequisites | Credits 3 credits | Gen Ed Req. Technological Competency |
| Course Number and Name ACCT 101 - Financial Accounting | Prerequisites and Corequisites | Credits 4 credits | Gen Ed Req. |
| Course Number and Name BUSL 101 - Navigating Leadership and Business Professions | Prerequisites and Corequisites | Credits 3 credits | Gen Ed Req. |
Semester 2
| Course Number and Name | Prerequisites and Corequisites | Credits | Gen Ed Req. |
|---|---|---|---|
| Course Number and Name ACCT 102 - Managerial Accounting | Prerequisites and Corequisites ACCT 101 with a grade of "C" or better | Credits 3 credits | Gen Ed Req. |
| Course Number and Name ACCT 103 - Microcomputers in Accounting | Prerequisites and Corequisites ACCT 101 with a grade of "C" or better | Credits 3 credits | Gen Ed Req. |
| Course Number and Name ECON 181 - Principles of Economics (Macroeconomics) | Prerequisites and Corequisites FNMT 118 or higher | Credits 3 credits | Gen Ed Req. Cultural Analysis and Interpretation |
| Course Number and Name ENGL 102 - The Research Paper or ENGL 102H - The Research Paper (Honors) | Prerequisites and Corequisites ENGL 101 with a grade of "C" or better | Credits 3 credits | Gen Ed Req. Writing/Research/Info Lit 2 |
| Course Number and Name MNGT 121 - Introduction to Business | Prerequisites and Corequisites | Credits 3 credits | Gen Ed Req. |
Semester 3
| Course Number and Name | Prerequisites and Corequisites | Credits | Gen Ed Req. |
|---|---|---|---|
| Course Number and Name MNGT 141 - Principles of Management | Prerequisites and Corequisites Pre- or Corequisite: MNGT 121 | Credits 3 credits | Gen Ed Req. |
| Course Number and Name ACCT 201 - Intermediate Accounting I | Prerequisites and Corequisites ACCT 101 | Credits 3 credits | Gen Ed Req. |
| Course Number and Name ECON 182 - 182 Principles of Economics (Microeconomics) | Prerequisites and Corequisites FNMT 118 or higher | Credits 3 credits | Gen Ed Req. |
| Course Number and Name ECON 112 - Statistics I | Prerequisites and Corequisites FNMT 118 or higher than FNMT 118 on placement test | Credits 4 credits | Gen Ed Req. |
| Course Number and Name ENGL 115 - Public Speaking or ENGL 117 - Group and Team Communication | Prerequisites and Corequisites ENGL 101, which may be taken concurrently | Credits 3 credits | Gen Ed Req. Oral Communication/Creative Expression |
Semester 4
| Course Number and Name | Prerequisites and Corequisites | Credits | Gen Ed Req. |
|---|---|---|---|
| Course Number and Name ACCT 202 - Intermediate Accounting II | Prerequisites and Corequisites ACCT 201 | Credits 3 credits | Gen Ed Req. |
| Course Number and Name EASC 111 - Environmental Conservation or EASC 111H - Environmental Conservation (Honors) CHEM 101 - Fundamentals of Chemistry I (Lab Based) or BIOL 106 - General Biology I or PHYS 111 - General Physics I | Prerequisites and Corequisites | Credits 3 or 4 credits | Gen Ed Req. Scientific Reasoning |
| Course Number and Name ACCT 215 - Nonprofit Accounting or Accounting Elective (choose one of the following): ACCT 203 - Cost Accounting or ACCT 208 - Tax Accounting or ACCT 206 - Auditing or ACCT 250 - Advanced Accounting | Prerequisites and Corequisites For ACCT 215: ACCT 102 or ACCT 101 and department approval For ACCT 203: ACCT 102 For ACCT 206: ACCT 201 For ACCT 250: ACCT 202 | Credits 3 credits | Gen Ed Req. |
| Course Number and Name ECON 114 - Statistics II | Prerequisites and Corequisites ECON 112 | Credits 3 credits | Gen Ed Req. |
| Course Number and Name MNGT 262 - Business Law | Prerequisites and Corequisites | Credits 3 credits | Gen Ed Req. |
Minimum Credits Needed to Graduate:
62General Education Requirements:
All general education requirements necessary for graduation are met through the courses in the program as indicated above. Students who wish to take courses that differ from the general education courses indicated above must complete a course substitution request form. To access the form, login to the MyCCP portal, and in the Student tab, under Electronic Forms, click on the Records and Registration Forms link, then choose Request For Course Substitution Of Graduation Requirement link. A more detailed explanation of the College's general education requirements is also available.
* Students who enter the College at the MATH 161 level or higher can complete this program in 62 credits. Students who enter the College at a lower level on the Math placement exam will need to take FNMT 118 - Intermediate Algebra and thus will need 65 credits to graduate.
For More Information, Contact:
The Division of Business and Technology, Room B2-22, 1700 Spring Garden Street, Philadelphia, PA 19130, Telephone (215) 751-8414; or the College Information Center (215) 751-8010.