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 List

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
PHL 105	Critical Thinking 2
PHL 201	Ethics
PHL 202	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 100 Quantitative Literacy with a 2.0 or better.  These 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. Both courses require placement into MTH 111 Intermediate Algebra/MTH 011 or higher, or completion of MTH 100 Quantitative Literacy with a 2.0 or better.

Directed Electives

Course List

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

Plan of Study Grid

Year 1
Fall		Credits
ACC 121	Accounting Principles I 4	4
BUS 101	Introduction to Business	3
BUS 105	Business Math 4	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
PHL 105	Critical Thinking 3
PHL 201	Ethics
PHL 202	Contemporary Ethical Dilemmas
Directed Elective		3
	Credits	16
Year 2
Fall
ACC 199	Accounting Practicum	3
ACC 221	Intermediate Accounting I	4
ENG 111	English Composition	4
Any Group 1 Science course with a lab		4
	Credits	15
Spring
ACC 222	Intermediate Accounting II	4
ACC 223	Cost Accounting	4
Select one of the following:		3-4
BUS 231	Professional Communications
ENG 112	English Composition 1
BUS 261	Business Law I	3
	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.  Both courses require placement into MTH 111 Intermediate Algebra/MTH 011 or higher, or completion of MTH 100 Quantitative Literacy with a 2.0 or better.

²

Students must place into MTH 111 Intermediate Algebra or higher, or completion of MTH 100 Quantitative Literacy or higher with a 2.0 or better (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 List

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