Columbus State Community College Accounting and Finance Department
OverviewCurriculumOnline CoursesFacultyRelated Links

Accounting Course Descriptions

Finance Course Descriptions

Accounting

Accounting Associate Degree Requirements/
Plan Of Study

Certificate of Internal Auditing Requirements/
Plan Of Study

Certificate Of Accounting Concentration Requirements/
Plan Of Study

Bookkeeping Certificate Requirements/
Plan Of Study

Certificate of Fraud Examination
Plan Of Study

Finance

Finance Associate Degree Requirements/
Plan Of Study

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.

Accounting Associate Degree

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 upon graduation.

Certificate of Internal Audit

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 five-week courses. Courses meet one evening per week, making them convenient for the working professional. This certificate can be obtained easily in a year by taking one course at a time.

Certificate Of Accounting Concentration (CPA Review)

The Certificate of Accounting Concentration is intended for individuals that currently possess a bachelors, masters or Ph.D. in an area other than accounting and want to qualify under Ohio law to sit for the Ohio CPA exam. The 54 hours of course work recommended would provide candidates with the broadest possible knowledge of all four parts of the Ohio 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 .

Bookkeeping Certificate (See Business Office Applications)

The one-year Bookkeeping Certificate program develops the competencies needed for success as a full-charge bookkeeper. Credits earned in the Certificate program may be applied to an Associate Degree in Accounting, ADP Auditing, or other business technologies.

Upon completion of the Associate 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.
  • Apply theory and practical applications of job order, process, and activity based cost systems including the evaluation of actual to standard costs.
  • Prepare systems flowcharts and evaluate the internal control of a business system.
  • Compare and use financial statements for decision making purposes.
  • Explain the purpose and standards for an independent audit.
  • Explain the procedures used in applying auditing standards in conducting an independent audit.
  • Prepare budgets and forecasts for financial decisions.
  • Identify and describe each of the rules contained in the AICPA Code of Professional Conduct.
  • Prepare individual income tax returns and research tax questions.
  • Prepare federal, state, and local payroll tax returns as well as franchise and personal property tax returns.
  • Demonstrate knowledge of business law as it applies to the accounting profession with an emphasis on those topics relating to the law section of the Certified Public Accountants Examination, including the professional responsibility of the C.P.A.
Finance Associate Degree

Today's banking, consumer credit, and commercial credit industries offer outstanding career opportunities for community college graduates. The Associate Degree program in Finance gives students the knowledge and skills they need to succeed in entry-level and management training positions. These may be in finance departments of corporations, government agencies, and departments of banks, savings and loans, mortgage companies, and insurance companies. Examples of these positions include loan processor, loan officer, mortgage banking trainee, credit analyst, insurance analyst, financial planner, collections manager, stockbroker trainee, and financial analyst.

Upon completion of the Associate Degree in Finance, the graduate will be able to:
  • Explain the key concepts of financial transactions.
  • Explain operational methods of various financial institutions.
  • Demonstrate an understanding of both commercial and consumer credit. Plan credit investigations, analyze credit reports, make credit granting decisions, implement a general collection system, demonstrate an understanding of credit laws, and measure the efficiency of a credit department.
  • Analyze financial statements and interpret the results of ratio analysis.
  • Analyze stocks, bonds, and mutual funds and the interrelationship between them.
  • Demonstrate a working knowledge of personal computers, analyze financial problems with spread sheet software, and research financial topics on the Internet.
  • Apply capital budgeting techniques for valuing business investments.
  • Write financial plans for business entities and individuals.
  • Using many sources including the Internet to produce research reports on current topical issues relevant to financial markets.


Columbus State Community College's Accounting and Finance Department is accredited as an associate degree granting institution offering business programs by the Association of Collegiate Business Schools and Programs (ACBSP).

Columbus State Community College is accredited by the North Central Association of Colleges and Schools. (North Central Association of Colleges & Schools, 30 N. LaSalle Street - Suite 2400, Chicago, Illinois 60602-2504, (312) 263-0456 or (800) 621-7440).

If you would like more information about the Accounting and Finance Department,
contact Linda Reid at lreid@cscc.edu or 614-287-5420.