Accounting Program

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Accounting Degree (AS.ACC)

The Associate of Science program in Accounting is designed to provide the first two years of a four-year program leading to a baccalaureate degree. Graduates of this program have transferred to area institutions.

Graduates of this program should be able to:

  • Analyze, record and interpret transactions to make ethical business and financial decisions;
  • Prepare and interpret financial statements for different types of organizations;
  • Perform all the steps in the accounting cycle;
  • Utilize the computer and accounting systems to record accounting information;
  • Apply business concepts to current events to understand causes that may affect our economy.
General Education Courses Credits
  Written & Oral Communications 6
  Mathematics (MTH 118 or MTH 142 recommended) 3-4
  Natural Science 7-8
  Social Science (ECO 204 required) 6
  Arts & Humanities 3
  History 3
  Diversity 3
  Total 31-33
*See General Education Requirements on page 51 of the College Catalog.
Program Courses*
ACC 110 Principles of Accounting I  3
ACC 111 Principles of Accounting II 3
Select a minimum of 15 credit hours from the following
ACC 116 Computerized Accounting 3
BUA 102 Principles of Management 3
BUA 205 Business Law I 3
BUA 206 Business Law II 3
BUA 220 Principles of Marketing 3
ECO 203 Principles of Microeconomics 3
Total   21
ACC 210** Intermediate Accounting I  3
ACC 211** Intermediate Accounting II 3
BUA 101 Business Functions in a Global Society  3
MTH 143 Statistics I 4
MTH 243 Statistics II 3
PSY 259 Social Psychology  3
  Total Requirements for Degree 60


*Selection of program and elective courses should be based on knowledge of their acceptability in transfer to the receiving college. Rowan University requires the completion of MTH 143 and MTH 142 or MTH 118 for admission into the College of Business. 

**ACC 210 and ACC 211 recommended for Wilmington University.