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Accounting

The Accounting curriculum leads to an Associate in Applied Science (A.A.S.) degree.  Students receive training in accounting theory and generally accepted accounting techniques, as well as in basic management and related fields.  Students are prepared for a variety of careers in both industry and government, including positions such as junior accountant, accounting trainee, accounts receivable or accounts payable technician, or tax examiner.

Student Learning Outcomes:

Upon completion of the Accounting curriculum, the student will be able to:

1.         Understand financial statements prepared according to Generally Accepted Accounting Principles (GAAP), prepare journal entries and complete the accounting cycle using computerized general ledger software

2.         Understand and utilize managerial and cost accounting concepts

3.         Analyze and interpret financial statements for economic decision-making

4.         Effectively communicate with users of financial information orally and in writing

Program Entry Requirements:
The program is open to interested students, assuming space is available. However, all new students are normally required to take the College’s placement tests at their time of entry. Students identified as needing developmental course work must satisfactorily complete the appropriate English and mathematics courses as a part of their degree program.

Program of Study and Graduation Requirements:
A minimum of 62 credits and a grade point average of 2.0 (“C” average) are required for graduation.


Accounting

Course Number and Name

Prerequisites and Corequisites

Credits

Gen Ed Req.

FIRST SEMESTER

ACCT 101 – Financial Accounting

 

4

 

ECON 181 – Principles of Economics (MACRO)

 

3

 

ENGL 101 – English Composition I

 

3

Composition

MATH 151 or MATH 161 or MATH 162 or MATH 171

MATH 118 with a C or better or MATH 161 placement for MATH 151 and MATH 161;

MATH 162 placement for MATH 162; MATH 171 placement for MATH 171

3

 

Math

MNGT 121 – Introduction to Business

ENGL 101

3

 

 

SECOND SEMESTER

ACCT 102 – Managerial Accounting

ACCT 101

3

 

ENGL 102 - English Composition II

ENGL 101

3

Composition & Info Lit.

ECON 182 – Principles of Economics (MICRO)

ECON 181

3

 

ACCT 103 – Microcomputers in Accounting

ACCT 101

3

 

MNGT 141 – Business Management Principles

MNGT 121

3

 

 

THIRD SEMESTER

ACCT 201 Intermediate Accounting I

ACCT 102

3

 

Humanities Elective

 

3

Humanities

ECON 112 – Statistics I

MATH 118 or higher than Math 118 on placement test

4

 

Social Science Elective

 

3

Soc Science

CIS 103 - PC Applications

 

3

Tech. Comp.

 

FOURTH SEMESTER

ACCT 202 –Intermediate Accounting II

ACCT 201

3

 

Accounting Elective (choose one of the following)

ACCT 203, 208, 215 or

ACCT 206 or

ACCT 250

 

ACCT 102(prereq. for ACCT 203 & 215)

ACCT 201 (prereq. for Acct 206)

ACCT 202 (prereq. for Acct 250)

3

 

ECON 114 – Statistics II

ECON 112

3

 

Science Elective

 

3/4

Science

MNGT 262 – Business Law

 

 

3

 

MINIMUM CREDITS NEEDED TO GRADUATE

62*

 

 

GENERAL EDUCATION REQUIREMENTS

All General Education requirements are met through required courses (as indicated above) except for the Writing Intensive requirement, the Interpretive Studies requirement, and the American/Global Diversity requirement.  Therefore, in order to graduate, students in this program must choose one course that is designated Writing Intensive, one course that is designated Interpretive, and one course that is designated American/Global Diversity.  The same course may be used to fulfill several requirements.  A list of courses that fulfill these requirements and a more detailed explanation of the College’s general education requirements appears elsewhere in this catalog and on www.ccp.edu.

 

For More Information Contact:

The Division of Business and Technology, Room C1-9, 1700 Spring Garden Street, Philadelphia, PA 19130, Telephone (215) 496-6164; or the College Information Center (215) 751-8010.

 

 

*Students who enter the College  at the Math 161 level or higher can complete this program in 62 credits.  Students who enter the College at a lower level on the Math placement exam will need to take Math 118—Intermediate Algebra and thus will need 65 credits to graduate.