Skip to main content

alert ATTENTION: College closed Wednesday-Sunday for Thanksgiving.

Plans of Study 2016-2017

These are 2016-2017 Plans of Study.

Search 2017-2018 Courses and Programs

 

Accountants, and the theoretical principles they use in their work, stand at the very center of our financial and economic activities. Economists, investors, business executives, labor leaders, bankers, and government officials all rely upon financial statements and other reports prepared by accountants to summarize and interpret the multitude of financial transactions that comprise day-to-day economic activity. The true value of an accountant is measured by his or her ability to develop and present understandable, reliable analyses of financial positions and the results of operations upon which business decisions are based.

The Accounting Associate Degree program prepares graduates for employment as accountants in business, industry, and government. Many experienced accountants become owners/operators of their own public accounting firms. The program emphasizes the use of personal computers along with manual procedures of accounting. The Accounting Associate Degree program is ideally suited to the needs of those who wish to take the Ohio CPA Examination with qualifying examinations upon graduation.

Accounting Associate Degree

Semester 1 . .
ACCT 1211 Financial Accounting 3
BOA 1102 Excel I 2
COLS 1100 First Year Experience Seminar 1
ENGL 1100 Composition I 3
HUM XXXX Refer to approved GE - HUM list 3
STAT 1400 Statistical Concepts for Business 3
TOTAL CREDIT HOURS . 15
Semester 2 . .
ACCT 1212 Managerial Accounting 3
COMM 2200 Business Communication 3
ECON 2200 Principles of Microeconomics 3
FMGT 2201 Corporate Finance 3
MKTG 1110 Marketing 3
TOTAL CREDIT HOURS . 15
Semester 3 . .
ACCT 2211 Cost Accounting 3
ACCT 2232 Federal Taxation I 3
ACCT 2250 Intermediate Accounting I 4
ACCT XXXX Technical Elective 3
BMGT 1102 Interpersonal Skills 2
TOTAL CREDIT HOURS . 15
Semester 4 . .
ACCT 2241 Auditing 4
ACCT 2252 Intermediate Accounting II 4
ACCT 2299 Accounting Capstone 3
BOA 1117 Payroll 1
LEGL 2064 Legal Environment of Business 3
TOTAL CREDIT HOURS . 15
TOTAL DEGREE CREDIT HOURS . 60

Technical Electives
The following courses are approved for technical elective requirements:

ACCT 1400 Accounting Systems 3
ACCT 2231 State & Local Taxation 3
ACCT 2236 Federal Taxation II 3
ACCT 2239 Advanced Taxation/Enrolled Agent 4
ACCT 2240 Tax Practice 3
ACCT 2258 Advanced Accounting 3
ACCT 2266 Public Administration/Fund Accounting 3
ACCT 2901 Accounting Practicum & Seminar 3
BOA 1122 QuickBooks 2

Approved General Education (GE) List

HUM
GE-ART/HUMANITIES REQUIREMENT (SELECT ONE)

ARCH 2100 History of Architecture 3
HART 1201 History of Art I 3
HART 1202 History of Art II 3
HIST 1111 European History to 1648 3
HIST 1112 European History since 1648 3
HIST 1151 American History to 1877 3
HIST 1152 American History since 1877 3
HIST 1181 World Civ. I: Non-Western/Non-Amer to 1500 3
HIST 1182 World Civ. II: Non-Western/Non-Amer since 1500 3
HIST 2223 African-American History I: 1451-1876 3
HIST 2224 African-American History II: 1877-Present 3
HUM 1100 Introduction to Humanities 3
HUM 1270 Comparative Religions 3
MUS 1251 Survey of Music History 3
PHIL 1101 Introduction to Philosophy 3
PHIL 1130 Ethics 3

Certificate of Accounting Concentration (CPA Exam Preparation)

Gainful Employment Disclosure

The Certificate of Accounting Concentration is intended for individuals who possess a bachelor’s, master’s, or doctoral degree in an area other than accounting and want to qualify under Ohio law to sit for the Ohio CPA exam. The 39 hours of course work recommended would provide candidates with the broadest possible knowledge of all four parts of the exam. The Certificate of Accounting Concentration is exclusively for the student with a bachelor’s, master’s, or doctoral degree from a U.S. college or university (or foreign degree evaluation that has been accepted by the Ohio Accountancy Board) in an area other than accounting. The plan of study is to prepare that student to meet the accounting course requirements under Ohio law to sit for the Ohio CPA exam.

Accountancy academic requirements are subject to change. Be sure to check the Accountancy Board’s website at www.accohio.gov periodically for up-to-date information and for non-accounting academic requirement.

Semester 1 . .
ACCT 1211 Financial Accounting 3
ACCT 1212 Managerial Accounting 3
LEGL 2064 Legal Environment of Business 3
TOTAL CREDIT HOURS . 9
Semester 2 . .
ACCT 1400 Accounting Systems 3
ACCT 2250 Intermediate Accounting I 4
ACCT 2211 Cost Accounting 3
TOTAL CREDIT HOURS . 10
Summer Semester . .
ACCT 2252 Intermediate Accounting II 4
ACCT 2232 Federal Taxation I 3
TOTAL CREDIT HOURS . 7
Semester 3 . .
ACCT 2236 Federal Taxation II 3
ACCT 2241 Auditing 4
TOTAL CREDIT HOURS . 7
Semester 4 . .
ACCT 2258 Advanced Accounting 3
ACCT 2266 Public Administration/Fund Accounting 3
TOTAL CREDIT HOURS . 6
TOTAL CERTIFICATE CREDIT HOURS . 39

 

Certificate of Taxation Specialist

Gainful Employment Disclosure

The Certificate of Taxation Specialist was developed to provide students with an understanding of the fundamental concepts of practicing in all areas of taxation. Students will obtain the needed tools and skills necessary to be employable within a tax firm or pursue their own tax preparation practice. This certificate will also allow students to pursue this specialized area of employment opportunity without the extensive coursework that is required in the associate degree.

Semester 1 . .
ACCT 2231 State & Local Taxation 3
ACCT 2232 Federal Taxation I 3
TOTAL CREDIT HOURS . 6
Semester 2 . .
ACCT 2236 Federal Taxation II 3
LEGL 2064 Legal Environment of Business 3
TOTAL CREDIT HOURS . 6
Semester 3 . .
ACCT 2239 Advanced Taxation/Enrolled Agent 4
BOA 1122 QuickBooks 2
TOTAL CREDIT HOURS . 6
Semester 4 . .
ACCT 2240 Tax Practice 3
TOTAL CREDIT HOURS . 3
TOTAL CERTIFICATE CREDIT HOURS . 21

 

Traditional Classes and Online/Distance Learning Choices

The Accounting program offers both traditional and online/ distance learning (DL) options for students. The traditional learning experience provides students with high quality instruction in small classes on Columbus State’s campuses or at one of our regional learning centers. Accounting also offers online/distance learning courses, which provide the same high quality learning as traditional instruction and provide the flexibility of completing coursework online.

Upon completion of the Associate of Applied Science Degree in Accounting, the graduate will be able to:

  • Apply generally accepted accounting principles to measure, process, and communicate financial information about a business entity
  • Use accounting computer software to maintain accounting records and prepare financial statements
  • Prepare flowcharts and evaluate the internal controls of accounting processes
  • Apply theory and practical applications to budgeting, break- even analysis, product costing, profit planning, and cost analysis for decision making purposes
  • Use financial statements for decision making purposes; make comparisons and interpret the results of financial statement analysis
  • Explain the purpose and standards for Audit and Assurance Services as well as the procedures used in applying auditing standards while conducting an independent audit
  • Research the rules contained in the AICPA Code of Professional Conduct and apply the rules to professional accounting scenarios
  • Apply FASB accounting standards to solve accounting problems. Describe the structure of the federal tax system and apply the Internal Revenue Code in the calculation and reporting of the taxable income and income tax liabilities.

The Accounting program is accredited the Accreditation Council for Business Schools and Programs (ACBSP), demonstrating it has met standards of business education that promote teaching excellence.