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Previous courses Accounting

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.

Certificate of Accounting Concentration (CPA Exam Preparation)

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 61 hours of course work recommended would provide candidates with the broadest possible knowledge of all four parts of the exam.

Certificate of Fraud Examination

The Certificate of Fraud Examination will develop the skills required to be successful in the challenging and interesting field of fraud examination. Students will learn how to prevent fraud, detect fraud, and investigate fraud within a company or government agency. Fraud examiners find employment in internal audit departments, private practice, and various governmental and regulatory agencies. Fraud examiners also serve as expert witnesses in both criminal and civil cases.

Certificate of Internal Auditing

The Certificate of Internal Audit program develops the competencies required for today’s internal auditor or the business professional involved with, or responsible for, related issues. The topics covered in this certificate program include Sarbanes-Oxley compliance, internal auditing, operational auditing, fraud control, and fraud prevention. These topics will be covered in eight 5-week courses. Courses meet one evening per week, making them convenient for the working professional. This certificate can be obtained easily in a year, taking one course at a time.

Certificate of Taxation Specialist

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.

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 campus or at off-campus locations. Accounting also offers online/distance learning courses, which provide the same high quality learning as traditional instruction and provide the flexibility of completing course work online or through video-based instruction.

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 control of an accounting system
  • Apply theory and practical applications to budgeting, break-even analysis, product costing, profit planning, and cost analysis for decision making purposes
  • Compare and use financial statements for decision-making purposes
  • Explain the purpose and standards for an independent audit, as well as the procedures used in applying auditing standards while conducting an independent audit
  • Identify and describe each of the rules contained in the AICPA Code of Professional Conduct
  • Apply the rules from the Internal Revenue Code and various state and local governing authorities in the calculation and reporting of taxable income, income tax liabilities for diverse business and not-for-profit entities, as well as other tax returns. Additionally, the student will understand the nature of the federal tax system and research tax issues.

Accounting Associate Degree

Quarter 1

Course Name Credits
ENGL 101 Beginning Composition  3
BMGT 111 Management  5
ACCT 106 Financial Accounting  5
ACCT 107 Managerial Accounting  5
ECON 200 Principles of Microeconomics  5
TOTAL CREDIT HOURS .  23

Quarter 2

Course Name Credits
ENGL 102 Essay and Research  3
GEOG 240 World Economic Geography   5
ACCT 108 Intermediate Preparedness  4
ACCT 126 Accounting Systems  4
FMGT 201 Corporate Finance  5
TOTAL CREDIT HOURS .  21

Quarter 3

Course Name Credits
COMM 200 Business Communications  3
COMM 105 Speech   3
ACCT 250 Intermediate Accounting I  4
ACCT 211 Cost Accounting  4
LEGL 264 Legal Environment of Business  4
TOTAL CREDIT HOURS .  18

Quarter 4

Course Name Credits
MATH 135 Elementary Statistics   5
ACCT 252 Intermediate Accounting II  4
ACCT 232 Federal Taxation I  4
HUM XXX Humanities 111, 112, 113, 151, 152 (or) 224  5
TOTAL CREDIT HOURS .  18

Quarter 5

Course Name Credits
ACCT 253 Intermediate Accounting III  4
ACCT 236 Federal Taxation II  4
ACCT 241 Auditing I: Principles  3
BMGT 272 Case Studies in Strategic Management  4
TOTAL CREDIT HOURS .  15

Quarter 6

Course Name Credits
ACCT xxx Accounting Technical Elective  4
ACCT 242 Auditing II: Applications  3
ACCT 243 Professional Standards and Ethics for Accountants  1
ACCT 271* Accounting Practicum  3
ACCT 272* Accounting Seminar  2
TOTAL CREDIT HOURS .  13
TOTAL DEGREE CREDIT HOURS  .  108
* Must be taken together

Technical Elective must be selected from the following list of courses:

Course Name Credits
ACCT 121 Data Processing for Accountants  4
BOA 119 Basic Internal Controls and Fraud Prevention  2
ACCT 231 State and Local Taxation  4
ACCT 239 Advanced Taxation  4
ACCT 240 Tax Practice  4
ACCT 258 Advanced Accounting  4
ACCT 266 Public Administration/Fund Accounting  4
ACCT 275 Fraud Examination I  2
ACCT 276 Fraud Examination II  2
ACCT 277 Fraud and the Legal Environment  4
ACCT 278 Fraud and Investigative Procedures  4
ACCT 281 Sarbanes-Oxley Act I  2
ACCT 282 Sarbanes-Oxley Act II  2
ACCT 291 Internal Audit I  2
ACCT 292 Internal Audit II  2
ACCT 293 Operational Auditing  2
ACCT 294 Internal Audit: Special Topics  2
ACCT 295 – 299 Studies in Contemporary Accounting  1 – 5

 

Certificate of Accounting Concentration (CPA Exam Preparation)

Quarter 1

Course Name Credits
ACCT 106 Financial Accounting  5
ACCT 107 Managerial Accounting   5
TOTAL CREDIT HOURS .  10

Quarter 2

Course Name Credits
ACCT 108 Intermediate Preparedness  4
ACCT 126 Accounting Systems   4
TOTAL CREDIT HOURS .   8

Quarter 3

Course Name Credits
ACCT 250 Intermediate Accounting I  4
ACCT 211 Cost Accounting  4
TOTAL CREDIT HOURS .  8

Quarter 4

Course Name Credits
LEGL 264 Legal Environment of Business  4
ACCT 252 Intermediate Accounting II  4
ACCT 232 Federal Taxation I  4
TOTAL CREDIT HOURS . 12

Quarter 5

Course Name Credits
ACCT 253 Intermediate Accounting III   4
ACCT 236 Federal Taxation II  4
ACCT 241 Auditing I: Principles    3
TOTAL CREDIT HOURS . 11

Quarter 6

Course Name Credits
ACCT 266 Public Administration/Fund Accounting  4
ACCT 242 Auditing II: Applications   3
ACCT 258 Advanced Accounting  4
ACCT 243 Professional Standards and Ethics for Accountants  1
TOTAL CREDIT HOURS . 12
TOTAL CERTIFICATE CREDIT HOURS . 61

 

Certificate of Fraud Examination

Quarter 1

Course Name Credits
ACCT 275 Fraud Examination I  2
ACCT 276 Fraud Examination II  2
TOTAL CREDIT HOURS . 4

Quarter 2

Course Name Credits
ACCT 277 Fraud and the Legal Environment  4
TOTAL CREDIT HOURS . 4

Quarter 3

Course Name Credits
ACCT 278 Fraud and Investigative Procedures  4
TOTAL CREDIT HOURS . 4

Quarter 4

Course Name Credits
ACCT 281 Sarbanes-Oxley Act I  2
ACCT 282 Sarbanes-Oxley Act II  2
TOTAL CREDIT HOURS . 4
TOTAL CERTIFICATE CREDIT HOURS . 16

Certificate of Internal Auditing

Quarter 1

Course Name Credits
ACCT 275 Fraud Examination I  2
ACCT 276 Fraud Examination II  2
TOTAL CREDIT HOURS . 4

Quarter 2

Course Name Credits
ACCT 281  Sarbanes-Oxley Act I 2
ACCT 282  Sarbanes-Oxley Act II 2
TOTAL CREDIT HOURS . 4

Quarter 3

Course Name Credits
ACCT 291  Internal Audit I 2
ACCT 292    Internal Audit II 2
TOTAL CREDIT HOURS . 4

Quarter 4

Course Name Credits
ACCT 293 Operational Auditing  2
ACCT 294 Internal Audit: Special Topics  2
TOTAL CREDIT HOURS . 4
TOTAL CERTIFICATE CREDIT HOURS . 16

Certificate of Taxation Specialist

Quarter 1

Course Name Credits
ACCT 231 State and Local Taxation  4
ACCT 232 Federal Taxation I  4
TOTAL CREDIT HOURS . 8

Quarter 2

Course Name Credits
ACCT 236 Federal Taxation II  4
LEGL 264 Legal Environment of Business  4
TOTAL CREDIT HOURS . 8

Quarter 3

Course Name Credits
ACCT 239 Advanced Taxation  4
BOA 113 Quickbooks I  1
TOTAL CREDIT HOURS .  5

Quarter 4

Course Name Credits
ACCT 240 Tax Practice  4
BOA 114 Quickbooks II  1
TOTAL CREDIT HOURS . 5
TOTAL CERTIFICATE CREDIT HOURS . 26

Note: ACCT 106 Financial Accounting is the prerequisite for both ACCT 231 State and Local Taxation and ACCT 232 Federal Taxation I.