Business Administration - Accounting Associate in Applied Science Degree (A.A.S.)

Not all programs are offered for completion at each campus or through Berkeley College Online®. Please review the academic program pages (https://berkeleycollege.edu/academics/index.html) for information on where each program is offered. Additionally, all students may be required to take some courses at another campus or online. The Internship courses are only offered online.

PROGRAM LEARNING OBJECTIVES

SAMPLE PROGRAM SEQUENCE

Course Requirements

MAJOR CORE COURSES 

ACC1112 Financial Accounting II

3 Credits

Course introduces accounting for receivables, plant assets, intangible assets, liabilities, stockholders’ equity, and investments.  Students learn how to prepare and interpret cash flow statements.

Prerequisite: ACC1111

ACC1113 Managerial Accounting

3 Credit Hours

Introduces the use of accounting information for management planning, control in budget preparation, and the evaluation of cost behavior.

Prerequisite: ACC1111 or ACC1112 

ACC2115 Accounting Information Systems

3 Credit Hours

This course uses a transaction cycle approach to study sources of information, documentation, data flows, logical tasks, accounting records, and internal controls.  Students will learn how technology advances the accounting process. Students use a major accounting software application to input data into books of original entry, maintain the general ledger, and generate financial statements. They also use a major spreadsheet application to generate and analyze reports.  This course will also consider cyber security concerns. 

Prerequisite: ACC1111, ACC1112, ACC1113, and CIS1115

ACC2240 Cost Accounting

3 Credits

Examines accounting procedures and concepts applicable to the distribution of costs of business enterprises. Emphasizes the determination of unit costs using job orders and process costs systems. Students study the valuation of expenses and distribution of overhead in order to facilitate the preparation of statements.

Prerequisite: ACC1113

ACC2252 Federal Taxation I

Introduces the study of federal income tax. This course explores the principles of income recognition; business and non-business expense deductions; the concept of capital gains/losses for individuals; and tax situations specific to corporations including capital structure and earnings, profits, and dividend distributions. Students prepare tax returns and supporting schedules.

Prerequisites: ACC1112

BUSINESS CORE COURSES

ACC1111 Financial Accounting I

3 Credits

Introduces the basic structure of accounting terminology and procedures of a business organization. Students learn about recording and reporting functions, adjusting entries and closing entries, the preparation of financial statements, accounting for merchandising operations, valuation of inventories, purpose and significant features of internal controls, and preparation of bank reconciliation. 

CIS1115 Computer Applications

3 Credits

Provides an introduction to computer technology with an emphasis on applications. Students learn to use software, such as Microsoft Windows, Word, PowerPoint, and Excel.

CIS2201 Advanced Spreadsheets

Provides students with experience using spreadsheet applications, such as Microsoft Excel. Topics include building complex worksheets; importing and exporting data; using mathematical, financial, and statistical functions; developing macros; consolidating spreadsheets; creating templates; and utilizing “what if” analyses.

Prerequisite: CIS1115 

IBS2201 International Business

3 Credits

Explores the diverse environment, management concerns, financial issues, and marketing questions faced by international business organizations. Students gain a heightened global awareness as they seek the knowledge and skills needed to function competitively in an increasingly interdependent world.

MGT2220 Principles of Management

3 Credits

Examines operational theories of management under the functions of planning, organizing, staffing, directing, and controlling. Emphasizes the manager’s role in creating and maintaining an internal environment for performance. Students discuss cases in detail.

MKT2220 Principles of Marketing

3 Credits

Provides an introduction to fundamental principles and practices in the marketing process, including a detailed study of each marketing mix tool (product, price, place, promotion), along with an introduction to marketing research, target marketing, SWOT construction and analysis, strategic marketing planning, and consumer behavior. This is the gateway course to the Marketing Communications Program.

LIBERAL ARTS AND SCIENCE CORE COURSES

ENG1105 Writing and Research

3 Credits

An introduction to expository writing through a comprehensive survey of forms of composition. Students are taught to use words with precision and strengthen their understanding and application of grammatical and rhetorical principles. Students are encouraged to appreciate and incorporate the principles of academic and professional writing.

ENG2205 Writing Through Literature

3 Credits

Further develops the writing, reading, and interpretive abilities introduced in ENG1105 through critical engagement with literary texts from a myriad of genres.

Prerequisite: ENG1105

ENG2265 Business Communication

Explores practical communication strategies and techniques needed for success in a continuously evolving work environment.

Prerequisite: ENG2205

HUM2225 Introduction to Ethics

3 Credits

Introduces the study of ethics and moral philosophy, including its historical development, the major figures within that history, and ethical and moral issues that face us today. This course presents the perspectives of various schools of thought and encourages students’ own critical thinking on ethical and moral issues in dialogue with others.

MAT2212 Quantitative Methods

3 Credits

Introduces students to the personal use of mathematics to explore arithmetic-based and algebra-based business applications including linear functions, quadratic functions, and systems of linear equations.

Prerequisite: CSK85 or placement-based score

MAT2215 Statistics I

3 Credits

Introduces statistical methods and procedures. Students become acquainted with the collection, analysis, and presentation of quantitative data. Topics include basic concepts of probability, frequency distributions, binomial distributions, sampling theory, hypothesis testing, and regression and correlation.

SOC1123 First Year Experience

3 Credits

Explores the challenges students most frequently face in pursuing and achieving a college degree. Students will identify their own perceived challenges, share critical insights to meeting them, and implement their own plan of action to address and overcome such challenges.

SOC2231 Human Relations

3 Credits

Students will develop the interpersonal skills known to be key ingredients for successful everyday interactions with a focus on the challenges of workplace relationships involving coworkers, supervisors, and customers/clients. Some major skill areas covered in the course include making a good impression with your employer, managing conflict with difficult coworkers, working on a team with diverse groups of people, providing exceptional service for customers/clients, and managing on-the-job stressors.

Free Electives - 3 Credits

60 SEMESTER CREDIT HOURS REQUIRED FOR GRADUATION

Accounting majors must achieve a minimum of a C average in Financial Accounting I, Financial Accounting II, and Managerial Accounting in order to enroll in Intermediate Accounting I.

Professional Licensure & Certification

Information about professional licensure and/or certification requirements for this program is available online at: https://berkeleycollege.edu/about/accreditation-regulatory/online-state-authorization-info/index.html