Sinclair Community College

Accounting (ACC.S.AAS)

68.0 Credit Hours

Accountants prepare, analyze and verify financial reports and monitor information systems that furnish this information to management. Business executives, bankers, government leaders and investors all rely on financial statements and other reports prepared by accountants that summarize and interpret financial transactions that occur in every business. An accountant must have the ability to develop reliable analyses of business operations which can be used in making business decisions. Students who complete the accounting program can qualify to sit for the CPA exam in Ohio after completing a few additional courses and a qualifying exam as determined by the Ohio Board of Accountancy.

Program Outcomes

printable version

Demonstrate effective verbal and written communication.

Describe and apply general business knowledge skills and computer skills.

Use analytical problem-solving skills.

Apply mathematical skills to formulas and solve problems.

Apply the principles of financial, managerial, cost and tax accounting.

Apply principles of human creativity and its relation to society.

Curriculum

Ohio Transfer Module: Natural & Physical Sciences Elective
3 credit hours

Ohio Transfer Module: Arts & Humanities Elective
3 credit hours

Accounting Elective
3 credit hours

ACC 1210

Introduction to Financial Accounting

3 credit hours

ACC 1220

Introduction to Managerial Accounting

3 credit hours

ACC 1510

Computerized Accounting Systems

3 credit hours

ACC 2101

Intermediate Accounting I

3 credit hours

ACC 2102

Intermediate Accounting II

3 credit hours

ACC 2211

Cost Accounting

3 credit hours

ACC 2212

Managerial Accounting & Finance

3 credit hours

ACC 2321

Federal Taxation

3 credit hours

ACC 2435

Auditing

3 credit hours

BIS 1410

Business Software Applications

3 credit hours

ECO 2160

Principles of Macroeconomics

3 credit hours

ECO 2180

Principles of Microeconomics

3 credit hours

ENG 1101

English Composition I

3 credit hours

LAW 1101

Business Law

3 credit hours

MAN 1107

Foundations of Business

3 credit hours

MAT 2170

Business Statistics I

4 credit hours

MRK 2101

Principles of Marketing Management

3 credit hours

Course Option
(COM 2211 OR COM 2225 )
3 credit hours

Course Option
(MAT 1460 OR MAT 1470 )
4 credit hours

Accounting (ACC.S.AAS)

68.0 Credit Hours

Program Outcomes

graphical version

Demonstrate effective verbal and written communication.

Describe and apply general business knowledge skills and computer skills.

Use analytical problem-solving skills.

Apply mathematical skills to formulas and solve problems.

Apply the principles of financial, managerial, cost and tax accounting.

Apply principles of human creativity and its relation to society.

Curriculum

3 credit hours Ohio Transfer Module: Natural & Physical Sciences Elective

3 credit hours Ohio Transfer Module: Arts & Humanities Elective

3 credit hours Accounting Elective

3 credit hours ACC 1210: Introduction to Financial Accounting

3 credit hours ACC 1220: Introduction to Managerial Accounting

3 credit hours ACC 1510: Computerized Accounting Systems

3 credit hours ACC 2101: Intermediate Accounting I

3 credit hours ACC 2102: Intermediate Accounting II

3 credit hours ACC 2211: Cost Accounting

3 credit hours ACC 2212: Managerial Accounting & Finance

3 credit hours ACC 2321: Federal Taxation

3 credit hours ACC 2435: Auditing

3 credit hours BIS 1410: Business Software Applications

3 credit hours ECO 2160: Principles of Macroeconomics

3 credit hours ECO 2180: Principles of Microeconomics

3 credit hours ENG 1101: English Composition I

3 credit hours LAW 1101: Business Law

3 credit hours MAN 1107: Foundations of Business

4 credit hours MAT 2170: Business Statistics I

3 credit hours MRK 2101: Principles of Marketing Management

3 credit hours Course Option: (COM 2211 OR COM 2225 )

4 credit hours Course Option: (MAT 1460 OR MAT 1470 )

Ohio Transfer Module: Natural & Physical Sciences Elective

Ohio Transfer Module: Arts & Humanities Elective

Accounting Elective

ACC 1210 Introduction to Financial Accounting
Credit Hours: 3.0
Department: Accounting
Division: Business and Public Services

An introduction to preparation and use of accounting reports for business entities; focus on uses of accounting for external reporting, emphasizing accounting as a provider of financial information. Traditional testing (proctored or in Testing Center) is used in all online sections.

ACC 1220 Introduction to Managerial Accounting
Credit Hours: 3.0
Department: Accounting
Division: Business and Public Services

An introduction to the use of accounting information by managers. Topics include the use of accounting information for planning and control, performance evaluation, decision-making and the statement of cash flows, along with financial statement analysis. Traditional testing (proctored or in Testing Center) is used in all online sections.

ACC 1510 Computerized Accounting Systems
Credit Hours: 3.0
Department: Accounting
Division: Business and Public Services

This course uses general ledger software and spreadsheets to record, report and analyze accounting information.

ACC 2101 Intermediate Accounting I
Credit Hours: 3.0
Department: Accounting
Division: Business and Public Services

Development of accounting standards, conceptual framework of financial accounting. Review of the accounting cycle, preparation of income statement, statement of owner's equity, balance sheet, statement of cash flows and additional reporting issues. Time value of money, current asset accounting and reporting.

ACC 2102 Intermediate Accounting II
Credit Hours: 3.0
Department: Accounting
Division: Business and Public Services

Transaction analysis and financial reporting for long-term assets, long-term liabilities and stockholder's equity.

ACC 2211 Cost Accounting
Credit Hours: 3.0
Department: Accounting
Division: Business and Public Services

Application of cost accounting concepts and techniques to complex problems in manufacturing accounting and service firms.

ACC 2212 Managerial Accounting & Finance
Credit Hours: 3.0
Department: Accounting
Division: Business and Public Services

This course uses accounting and finance concepts to effectively analyze and manage business finances.

ACC 2321 Federal Taxation
Credit Hours: 3.0
Department: Accounting
Division: Business and Public Services

Introductory course including the basic tax model, personal gross income, personal deductions and credits, property transactions, special tax computations and introduction to corporate taxation.

ACC 2435 Auditing
Credit Hours: 3.0
Department: Accounting
Division: Business and Public Services

Review of accounting information systems and an overview of auditing. Covers internal controls and system documentation, transaction processing and databases, professional standard and ethics. Review of legal liability, audit evidence, risk evaluation and audit planning, audit procedures and audit reports.

BIS 1410 Business Software Applications
Credit Hours: 3.0
Department: Business Information Systems
Division: Business and Public Services

Use word processing, spreadsheet, database and presentation software applications to create reports, spreadsheets, databases and presentations for business applications.

ECO 2160 Principles of Macroeconomics
Credit Hours: 3.0
Department: Economics & Finance
Division: Business and Public Services

Basic economic principles with macro sequence. Interrelationship of households, business and government with an examination of Keynesian theory, fiscal policy and monetary policy. Traditional testing (proctored or in Testing Center) is used in all online sections.

ECO 2180 Principles of Microeconomics
Credit Hours: 3.0
Department: Economics & Finance
Division: Business and Public Services

Microeconomic theory including price theory, the theory of the firm, resource demand and wage determination. Also includes public policy toward business, economic inequality, labor, trade, balance of payments and the economics of third-world nations. Traditional testing (proctored or in Testing Center) is used in all online sections.

ENG 1101 English Composition I
Credit Hours: 3.0
Department: English
Division: Liberal Arts, Communication and Social Sciences

In English Composition I students learn reflective, analytical and argumentative writing strategies, incorporating sources and personal experience. Students will negotiate between public and private rhetorical situations and purposes to achieve academic literacy. They will write multiple drafts using a recursive writing process as they work toward fluency in style and mechanics.

LAW 1101 Business Law
Credit Hours: 3.0
Department: Law
Division: Business and Public Services

The American legal system as it relates to business transactions, including the judicial system and sources of law, legal procedures, torts, business ethics and social responsibility, contracts, property, employment law, agency, partnerships and corporations. Traditional testing (proctored or in Testing Center) is used in all online sections.

MAN 1107 Foundations of Business
Credit Hours: 3.0
Department: Management
Division: Business and Public Services

The American business system and basic principles of the free market system. Includes introduction of business concepts, entrepreneurship, management, marketing, economics, accounting and other important business principles.

MAT 2170 Business Statistics I
Credit Hours: 4.0
Department: Mathematics
Division: Science, Mathematics and Engineering

Statistical techniques and methodology. Graphical and tabular presentation of data, probability, parameters, statistical distributions, sampling, confidence intervals and tests of hypotheses. Three classroom, two lab hours per week.

MRK 2101 Principles of Marketing Management
Credit Hours: 3.0
Department: Marketing
Division: Business and Public Services

Marketing strategies and decision making in the context of other business functions. Topics include: research and analysis of markets, environments and competition; market segmentation and selection of target markets; consumer and organizational behavior; planning and integration of product, price, promotion and distribution activities for profit and nonprofit, domestic and global settings.

COMPLEX REQUIREMENT
(COM 2211 OR COM 2225 )

COMPLEX REQUIREMENT
(MAT 1460 OR MAT 1470 )

- View the Master Syllabus

- View the Course Schedule