Accounting
Curriculum
Course Listings
As accounting procedures in business and industry become more complex, the future of
the two-year college graduate is increasingly promising. Needed are men and women who have
the educational preparation for compiling and analyzing business transactions and
preparing financial reports, such as income statements, cost studies and tax reports.
As a career degree, the curriculum is based on job skills rather than transferability.
Many Ohio colleges and universities accept this major; however, students interested in
transferring should see their advisor for information on transfer options.
Possible job titles in Accounting include: · Accountant · Accounting clerk
· Audit clerk · Audit clerk supervisor · Bank officer · Bank teller · Bookkeeper
· Budget officer · Collection worker · Credit manager · Insurance clerk · Loan officer
· Reconciliation clerk · Revenue agent · Statistical clerk · Tax collector · Underwriter.
Accounting
Certificate
Associate of Applied Business (AAB)
Edison Accounting Courses
ACC 114S Principles of Accounting I
3 credit hours
Application of accounting procedures to a single proprietorship including organization
of ledgers, accounts, journals, financial statements, management of cash and inventories.
Prerequisite: Grade of "C" or better in MTH 098D or two years of high school
algebra. Syllabus
ACC 115S Principles of Accounting II
3 credit hours
Application of accounting principles and
procedures of proprietorships, partnerships, and corporations,
including plant assets, depreciation, current liabilities,
stockholders equity, long term obligations and financial statement
analysis. Prerequisite: ACC 114S. Syllabus
ACC 214S Intermediate Accounting I
4 credit hours
In-depth study of accounting theory and problems of statement preparation. Emphasis is
on conceptual framework, measurement of income, receivables, inventories, tangible and
intangible assets, time value of money, and statement of cash flow. Prerequisite: ACC
115S. Syllabus
ACC 215S Intermediate Accounting II
4 credit hours
In-depth study of accounting theory and application of problem solving. Emphasis is on
long-term investments, liabilities both current and long-term, owner’s equity,
earnings per share, revenue recognition, income taxes, leases, pensions, accounting
changes, and financial statement analysis. Prerequisite: ACC 214S. Syllabus
ACC 217S Introduction to Income Taxation
3 credit hours
Overview of federal income taxation with emphasis on individual and business income
taxes. Study of the preparation of the various schedules for the individual, partnership,
and corporation. Syllabus
ACC 218S Corporate Tax Accounting
3 credit hours
In-depth study of tax accounting and reporting
for various types of corporations. Syllabus
ACC 222S Managerial Cost Accounting
4 credit hours
In-depth study of manufacturing cost accounting
with emphasis on job order and process cost systems and the
development of managerial skills in using accounting and financial
information. Material control, labor cost and factory overhead
are emphasized. Study provides data needed for decision-making
and cost planning and control. Prerequisite: ACC 115S. Syllabus
ACC 225S Governmental Fund Accounting
3 credit hours
Accounting for non-profit entities, specifically
state and local government entities, non-profit, non-governmental
colleges and universities, healthcare providers, and voluntary
organizations. Prerequisite: ACC 115S. Syllabus
ACC 231S Auditing
3 credit hours
Principles and procedures used by the public accounting profession to audit business
entities. Coverage includes professional standards, ethics, audit evidence, internal
control structure and CPAs report on financial statements. Prerequisite: ACC 214S.
Syllabus
ACC 280S Accounting Capstone
3 credit hours
A review of accounting topics and combination of
current events, accounting systems design and use, and outside
projects. Includes evaluation of capstone project by an outside
evaluator. Prerequisite: ACC 214S and ACC 222S. Lab fee. Syllabus
ACC291L Internship Experience
2 credit hours
Field experience that provides an opportunity
for students to mesh theory and practice through supervised work
experience in an accounting department. Experiences are
discussed and integrated with academic work in weekly seminars.
The student completes 14 hours of service at the cooperating
organization and attends a weekly one-hour seminar on campus.
Prerequisite: A minimum of 12 ACC hours completed including ACC
214S. Corequisite: ACC 291R. Syllabus
ACC291R Internship Seminar
1 credit hour
See ACC291L for description and
prerequisite. Corequisite: ACC291L. Syllabus
ACC 299S Selected Topics in Accounting
1 to 3 credit hours
An in-depth study of a particular selected topic in Accounting. Prerequisite: Dependent
on topic. Lab fee.
Accounting
Certificate
Associate of Applied Business (AAB)
