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.
Accounting
Description:
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. |
|---|---|---|---|
| ENGL 101 - English Composition I | 3 credits | Writing/Research/Info Lit 1 | |
| MATH 151 - Linear Mathematics or higher* | FNMT 118 with a grade of "C" or better or placement in MATH 161 or higher | 3 credits | Quantitative Reasoning |
| CIS 103 - Computer Applications & Concepts | 3 credits | Technological Competency | |
| ACCT 101 - Financial Accounting | 4 credits | ||
| BUSL 101 - Navigating Leadership and Business Professions | 3 credits |
Semester 2
| Course Number and Name | Prerequisites and Corequisites | Credits | Gen Ed Req. |
|---|---|---|---|
| ACCT 102 - Managerial Accounting | ACCT 101 with a grade of "C" or better | 3 credits | |
| ACCT 103 - Microcomputers in Accounting | ACCT 101 with a grade of "C" or better | 3 credits | |
| ECON 181 - Principles of Economics (Macroeconomics) | FNMT 118 or higher | 3 credits | Cultural Analysis and Interpretation |
| ENGL 102 - The Research Paper | ENGL 101 with a grade of "C" or better | 3 credits | Writing/Research/Info Lit 2 |
| MNGT 121 - Introduction to Business | 3 credits |
Semester 3
| Course Number and Name | Prerequisites and Corequisites | Credits | Gen Ed Req. |
|---|---|---|---|
| MNGT 141 - Principles of Management | Pre- or Corequisite: MNGT 121 | 3 credits | |
| ACCT 201 - Intermediate Accounting I | ACCT 101 | 3 credits | |
| ECON 182 - 182 Principles of Economics (Microeconomics) | FNMT 118 or higher | 3 credits | |
| ECON 112 - Statistics I | FNMT 118 or higher than FNMT 118 on placement test | 4 credits | |
| ENGL 115 - Public Speaking or ENGL 117 - Group and Team Communication |
ENGL 101, which may be taken concurrently | 3 credits | Oral Communication/Creative Expression |
Semester 4
| Course Number and Name | Prerequisites and Corequisites | Credits | Gen Ed Req. |
|---|---|---|---|
| ACCT 202 - Intermediate Accounting II | ACCT 201 | 3 credits | |
| EASC 111 - Environmental Conservation or CHEM 101 - Fundamentals of Chemistry I (Lab Based) or BIOL 106 - General Biology I or PHYS 111 - General Physics I |
3 or 4 credits | Scientific Reasoning | |
| 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 |
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 |
3 credits | |
| ECON 114 - Statistics II | ECON 112 | 3 credits | |
| MNGT 262 - Business Law | 3 credits | |
Minimum Credits Needed to Graduate:
62
General 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.