Accounting, Associate in Applied Science Degree - General
This is an archived copy of the 2020-2021 catalog. To access the most recent version of the catalog, please visit https://catalog.nmc.edu.
NMC Code 103
This program will prepare students to begin a career in accounting. Graduates will be prepared to work as bookkeepers and entry-level accountants in accounts receivable, accounts payable, payroll, and other entry-level areas of accounting. Students considering transfer should see an advisor.
Program Note
- In order to complete the program requirements in two years, students must average 16 credits per semester.
Major Requirements
| Course | Title | Credits |
|---|---|---|
| General Education Requirements | ||
| ENG 111 | English Composition | 4 |
| ENG 112 | English Composition 1 | 3-4 |
| or BUS 231 | Professional Communications | |
| Select one of the following: | 3 | |
| Critical Thinking 2 | ||
| Ethics | ||
| Contemporary Ethical Dilemmas | ||
| Math Competency 3 | ||
| Any Group 1 Science course with a lab | 4 | |
| ECO 201 | Principles of Macroeconomics | 3 |
| Occupational Specialty Requirements | ||
| ACC 121 | Accounting Principles I 4 | 4 |
| ACC 123 | Accounting Principles II | 4 |
| ACC 221 | Intermediate Accounting I | 4 |
| ACC 222 | Intermediate Accounting II | 4 |
| ACC 223 | Cost Accounting | 4 |
| BUS 101 | Introduction to Business | 3 |
| BUS 261 | Business Law I | 3 |
| CIT 210 | Microsoft Office - Excel | 3 |
| CIT 216 | Computerized Acctg Systems | 3 |
| Concentration Requirements | ||
| ACC 199 | Accounting Practicum | 3 |
| BUS 105 | Business Math 4 | 3 |
| BUS 155 | Interpersonal Communications | 3 |
| Directed Elective | 3 | |
| Total Credits | 61-62 | |
| 1 | Transfer students will want to take ENG 112 English Composition to complete the ENG 111 English Composition/ENG 112 English Composition sequence. |
| 2 | Transfer students will want to meet with an advisor to discuss selection. |
| 3 | Placement into MTH 111 Intermediate Algebra or higher, or completion of MTH 23 Beginning Algebra with a 2.0 or higher (credits do not count toward the degree requirements). |
| 4 | It is recommended that BUS 105 Business Math be taken before or concurrently with ACC 121 Accounting Principles I. |
Directed Electives
| Course | Title | Credits |
|---|---|---|
| ACC 231 | Federal Income Tax Problems | 3 |
| ACC 241 | Principles Fraud Examination | 3 |
| ACC 290 | Accounting Internship | 3 |
| ECO 202 | Principles of Microeconomics | 3 |
| MGT 241 | Principles of Management | 3 |
| MKT 201 | Principles of Marketing | 3 |
| MTH 131 | Intro to Prob & Stats | 3 |
| Year 1 | ||
|---|---|---|
| Fall | Credits | |
| ACC 121 | Accounting Principles I 1 | 4 |
| BUS 101 | Introduction to Business | 3 |
| BUS 105 | Business Math 1 | 3 |
| CIT 210 | Microsoft Office - Excel | 3 |
| ECO 201 | Principles of Macroeconomics | 3 |
| Math Competency 2 | ||
| Credits | 16 | |
| Spring | ||
| ACC 123 | Accounting Principles II | 4 |
| BUS 155 | Interpersonal Communications | 3 |
| CIT 216 | Computerized Acctg Systems | 3 |
| Select one of the following: | 3 | |
| Critical Thinking 3 | ||
| Ethics | ||
| Contemporary Ethical Dilemmas | ||
| Directed Elective | 3 | |
| Credits | 16 | |
| Year 2 | ||
| Fall | ||
| ACC 199 | Accounting Practicum | 3 |
| ACC 221 | Intermediate Accounting I | 4 |
| ACC 223 | Cost Accounting | 4 |
| ENG 111 | English Composition | 4 |
| Credits | 15 | |
| Spring | ||
| ACC 222 | Intermediate Accounting II | 4 |
| Select one of the following: | 3-4 | |
| Professional Communications | ||
| English Composition 4 | ||
| BUS 261 | Business Law I | 3 |
| Any Group 1 Science course with a lab | 4 | |
| Credits | 14-15 | |
| Total Credits | 61-62 | |
| 1 | It is recommended that BUS 105 Business Math be taken before or concurrently with ACC 121 Accounting Principles I. |
| 2 | Math Competency: Students must place into MTH 111 Intermediate Algebra Intermediate Algebra or higher, or complete MTH 23 Beginning Algebra with a 2.0 or higher (4 credits). These credits do not count toward degree requirements. |
| 3 | Transfer students will want to meet with an advisor to discuss selection. |
| 4 | Transfer students will want to take ENG 112 English Composition to complete the ENG 111 English Composition/ENG 112 English Composition sequence. |
Directed Electives
Select one of the following:
| Course | Title | Credits |
|---|---|---|
| ACC 231 | Federal Income Tax Problems | 3 |
| ACC 241 | Principles Fraud Examination | 3 |
| ACC 290 | Accounting Internship | 3 |
| ECO 202 | Principles of Microeconomics | 3 |
| MGT 241 | Principles of Management | 3 |
| MKT 201 | Principles of Marketing | 3 |
| MTH 131 | Intro to Prob & Stats | 3 |