Accounting is an associate degree program that includes foundation business courses and specialized accounting courses. Many baccalaureate institutions accept this program as a transfer option in their accounting programs.
Upon graduating from this program, students will possess the skills needed to secure a full-charge bookkeeper position. Students will be able to analyze and interpret basic financial statements, evaluate accounting data and integrate the disciplines of accounting and management.
A.S. in Accounting
Contact: Leah A. Russell, 413-552-2312, email@example.com
This course is the first half of the college composition sequence and focuses on expository writing, critical thinking, and research, with emphases on the following: critical reading and interpretation of nonfiction texts; engaging with and analyzing texts; using summary, paraphrase, and quotation; finding, evaluating and documenting sources; and writing with purpose. Students will produce approximately 3000 words of formal written work, including a documented research paper of at least 1250 words. 4 class hours Prerequisite: Appropriate scores on English placement tests or C- or better in ENG 095 or C- or better in ENG 097 and ENG 098, or C- or better in ENG 096 or ENG 099.
This course is the second half of the first-year composition sequence and focuses on comprehending literary works, thinking critically, and writing analytically. The emphasis is on writing critically about fiction, poetry, and drama. Frequent short essays are assigned, amounting to a total of approximately 3000 words. Prerequisite: ENG 101 with a grade of C- or better
An introduction to the basic principles and processes of macroeconomics, including theories of the determinants of output, unemployment and inflation: the composition and role of fiscal and monetary policy, and international trade and finance. Theories are used to develop and understanding and analysis of current economic issues and policies. Prerequisite: ECN 100 with a grade of C- or better or Eligibility for MTH 095
An introduction to basic principles, processes, and applications of microeconomics: how a market-based capitalist system determines what products are produced, how they are produced, and the way in which the benefits are distributed. Topics include supply and demand analysis for products and for factors of production; production functions and costs; production and pricing of output within different industry structures; efficiency, equity, international trade, externalities and public goods. Prerequisites: ECN 100 with a grade of C- or better or Eligibility for MTH 095
Laboratory Science [E] ElectivesAST 110, AST 140, BIO 101, BIO 102, BIO 106, BIO 107, BIO 108, BIO 110, BIO 111, BIO 120, BIO 130, BIO 215, BIO 217, BIO 218, BIO 222, BIO 223, BIO 229, BIO 230, BIO 243, CHM 101, CHM 102, CHM 113, CHM 114, CHM 121, CHM 124, CHM 221, CHM 222, CHM 224, EGR 110, EGR 111, ESC 110, ESC 111, ESC 115, ESC 120, ESC 130, ENV 120, ENV 124, ENV 137, ENV 138, ENV 140, ENV 253, FRS 100, FRS 101, FRS 110, FRS 201, PHS 101, PHS 102, PHS 111, PHS 112, PHS 201, SEM 110, SEM 111, SEM 116, SEM 130, SUS 101, SUS 102, SUS 103, SUS 116, SUS 216
Laboratory Science [E] ElectivesAST 110, AST 140, BIO 101, BIO 102, BIO 106, BIO 107, BIO 108, BIO 110, BIO 111, BIO 120, BIO 130, BIO 215, BIO 217, BIO 218, BIO 222, BIO 223, BIO 229, BIO 230, BIO 243, CHM 101, CHM 102, CHM 113, CHM 114, CHM 121, CHM 124, CHM 221, CHM 222, CHM 224, EGR 110, EGR 111, ESC 111, ESC 115, ESC 120, ESC 130, ENV 120, ENV 124, ENV 137, ENV 138, ENV 140, ENV 253, FRS 100, FRS 101, FRS 110, FRS 201, PHS 101, PHS 102, PHS 111, PHS 112, PHS 201, SEM 110, SEM 111, SEM 116, SEM 130, SUS 101, SUS 102, SUS 103, SUS 116, SUS 216
Introduces financial accounting with emphasis on the collection, classification, summarization, and reporting of financial information about a specific business. The use of journals, ledgers, working papers, and financial statements is illustrated. Prerequisite: Eligibility for MTH 085.
The development of accounting principles with application to partnerships, corporations, and manufacturing businesses. The use of accounting as a basis for managerial decisions is emphasized. Prerequisite: ACC 111.
Designed to give students with an accounting background a familiarity with accounting spreadsheet applications. System design theory and accounting theory will be integrated to convert a manual accounting system to a computerized system through use of spreadsheet software. Prerequisites: ACC 111, Prerequisite or Corequisite: BUS 215
Develops accounting theory on a comprehensive level. Topics include a review of the accounting process and basic accounting concepts as well as in-depth coverage of the elements of financial reporting including financial statement disclosures and special considerations and valuation issues related to cash, receivables, revenue recognition, inventory, fixed assets, and intangibles. The use of present value techniques in the determination of accounting valuations is also covered. Prerequisite: ACC 112
An introduction to the preparation and use of financial information for internal management purposes. Major emphasis will be on the collection and interpretation of accounting data for planning and control purposes. Prerequisite: ACC 112
Introduces the fundamental concepts of Federal Income Tax Law with an emphasis on individuals. Topics include gross income, deductions, losses, tax credits, basis considerations, capital gains and the preparation of federal income tax forms. Prerequisite: ACC 112
Designed as a capstone course that will review and summarize accounting for end-of-period adjustments, depreciation, error correction, inventory, payroll, internal controls and fraud prevention. Upon completion of the course, the student will be able to take the American Institute of Professional Bookkeeper Exam, which is administered for a fee. Prerequisite or Corequisite: ACC 201
A study of the interpersonal and communication skills fundamental for success in the workplace. Students will hone their professional style as they study topics including professional behavior, interpersonal interactions, and civility as they relate to the workplace.
A focus on organizing, interpreting, assessing and communication mathematical data for quantitative decision making in the business environment. The problem solving, reasoning, and communication requirements in this course will help students make better decisions associated with common business functions such as: payroll and taxes; accounting; banking; both electronic and store-front retailing; insurance, and finance. The course will stress critical and logical thinking skills, number sense and estimation, evaluating and producing statistical information, basic financial decision making, some fundamentals of probability, and an overview of the important social implications underlying any numerical data. Prerequisite: BUS 115 or BUS 215 or CSI 111 and eligibility for MTH 095
This course will cover all aspects of spreadsheets using an integrated software package which combines a large, advanced electronic worksheet with state-of-the-art graphics and database management capacity, beginning with building a basic worksheet and progressing through the major commands and advanced features of the software package. Keyboarding skills preferred, but not required.
Emphasizes the fundamental principles of oral and written communication within an organizational setting. Techniques for writing various types of communication are studied, including the writing of news releases, policies, procedures, and performance appraisals, includes instruction in oral communication and the use of presentation software. Grammar, syntax, style, economy of expression, organization of thought, and clarity are stressed. Prerequisite: ENG 101
A practical experience in which a student gains hands-on experience in an organizational setting while witnessing the practical application of classroom theory in the real world. Internships are collaboratively supervised by a faculty sponsor and a work-site supervisor. Prerequisites: Twenty-four credits, a 2.5 grade point average, the successful completion of four business courses with a grade C- or better in each, and the approval of a Business Division faculty sponsor.
Provides accounting, business administration, and office administration students with the opportunity to apply classroom theory in an actual work setting in supervised positions related to their majors. Approximately 15-20 hours of work per week plus a 50-minute weekly seminar that includes discussion of topics related to success on the job and career exploration. Prerequisites: Sophomore status, approval of department chair, ACC 112 (for accounting and business administration students only), and either the completion of, or current enrollment in, two other ACC, BUS, HFM, or OTC courses.
A study of the sources of law, the Massachusetts and Federal Court systems, steps in civil litigation, and the general principles of contract law.
Each of the managerial functions--planning, organizing, directing, and controlling--is discussed from the standpoint of how all four interrelate to become the management process. Managerial skills necessary to accomplish these functions are also described, including human relations, decision making, and communication.
Students who intend to transfer to a baccalaureate program should look at the following options: B023 Business Administration MassTransfer to state universities including UMass and Westfield State University; B034 Business Administration General Transfer to most four-year private colleges; B045 Paralegal Option for transfer to Elms College and Bay Path University; B056 Hospitality Management Transfer to state universities including UMass and to Johnson & Wales University; or B096 Sport Management transfer to state and private universities.
Depending on the course selection 50% of this program can be completed online.