Accounting Technologies
Accounting (ACCT)
The Accounting degree program provides students with an understanding of accounting skills and knowledge of business fundamentals. Students enhance their skills through cooperative education.
Students are exposed to all facets of the accounting profession, including intermediate accounting, tax accounting, cost accounting, computerized accounting, and auditing. Upon graduation, students will have a variety of employment opportunities in the accounting field. For further advancement, many students elect to continue their education at an area college or university.
Accounting (ACCT)
All degree-seeking students must complete a First Year Experience (FYE) course as part of the first 12 credit hours taken at Cincinnati State.
| Semester 1 | Credits | |
|---|---|---|
| ACC 101 | Financial Accounting | 3 |
| ENG 101 | English Composition | 3 |
| LAW 101 | Business Law | 3 |
| BUS 190 | Professional Practices | 1 |
| MGT 1XX Management Elective | 2 | |
| Semester 2 | ||
| ACC 102 | Managerial Accounting | 3 |
| ECO 105 | Principles of Microeconomics | 3 |
| ACC 110 | Accounting Information Systems | 2 |
| ACC 1XX Accounting Software Elective | 1 | |
| IM XXX Computer Elective | 3 | |
| MAT XXX Mathematics Elective | 3 | |
| Semester 3 | ||
| ACC 201 | Intermediate Accounting 1 | 4 |
| ACC 210 | Cost Accounting | 3 |
| ACC 291 | Full-Time Cooperative Education 1: Accounting | 2 |
| Semester 4 | ||
| MKT 101 | Principles of Marketing | 3 |
| FIN 150 | Business Finance | 3 |
| ACC 175 | Federal Taxation: Individuals | 3 |
| ENG 1XX English Composition Elective | 3 | |
| ACC 202 | Intermediate Accounting 2 | 3 |
| Semester 5 | ||
| ACC 292 | Full-Time Cooperative Education 2: Accounting | 2 |
| Semester 6 | ||
| ACC 180 | Federal Taxation: Business | 3 |
| COMM 1XX Communication Elective | 3 | |
| ACC 270 | Auditing | 3 |
| BUS 290 | Business Competencies | 1 |
| XXX XXX Arts/Humanities Elective | 3 | |
| ACC XXX Accounting Elective | 2 | |
| Total Credits: | 68 | |
Electives
| Management Elective | ||
| MGT 100 | Introduction to Management | 2 |
| MGT 101 | Principles of Management | 3 |
| Mathematics Elective | ||
| MAT 130 | Intermediate Algebra for Statistics | 4 |
| MAT 131 | Statistics 1 | 3 |
| MAT 132 | Statistics 2 | 3 |
| MAT 150 | Intermediate Algebra | 5 |
| MAT 151 | College Algebra | 4 |
| MAT 210 | Business Calculus | 5 |
| MAT 251 | Calculus 1 | 5 |
| MAT 252 | Calculus 2 | 5 |
| Computer Elective | ||
| IM 120 | Electronic Spreadsheets: Microsoft Excel | 3 |
| IM 125 | Electronic Spreadsheets for Accountants and Financial Managers | 3 |
| IM 200 | Information Systems for Managers | 3 |
| Accounting Software Elective | ||
| ACC 115 | Accounting Software Applications | 1 |
| ACC 120 | Computerized Bookkeeping: QuickBooks | 1 |
| Accounting Elective | ||
| ACC 130 | Payroll Procedures | 2 |
| ACC 135 | Financial Statement Analysis | 2 |
| ACC 140 | Fund Accounting for Non-profit Organizations | 2 |
| ACC 230 | Professional Ethics for Accountants | 2 |
| English Composition Elective | ||
| ENG 102 | Composition and Argument | 3 |
| ENG 103 | Composition and Literature | 3 |
| ENG 105 | Composition and Business Communication | 3 |
| Communication Elective | ||
| COMM 105 | Interpersonal Communication | 3 |
| COMM 110 | Public Speaking | 3 |
| Arts/Humanities Elective | ||
| Any Transfer Module course from ART, COMM, LIT, MUS, PHI, REL, THE | ||
Accounting Certificate (ACCTC)
The Accounting Certificate program at Cincinnati State is for those who have earned a degree in a different discipline and need accounting courses in order to sit for the CPA exam or who may need accounting courses for job promotion. This program is best suited for students currently employed in the accounting field. The certificate does not include cooperative education.
Accounting Certificate
| Semester 1 | Credits | |
|---|---|---|
| ACC 101 | Financial Accounting | 3 |
| ACC 175 | Federal Taxation: Individuals | 3 |
| Semester 2 | ||
| ACC 102 | Managerial Accounting | 3 |
| ACC 110 | Accounting Information Systems | 2 |
| ACC 180 | Federal Taxation: Business | 3 |
| ACC 1XX Accounting Software Elective | 1 | |
| ACC 201 | Intermediate Accounting 1 | 4 |
| Semester 3 | ||
| ACC 202 | Intermediate Accounting 2 | 3 |
| ACC 210 | Cost Accounting | 3 |
| ACC 270 | Auditing | 3 |
| ACC XXX Accounting Elective | 2 | |
| Total Credits: | 30 | |
Electives
| Accounting Software Elective | ||
| ACC 115 | Accounting Software Applications | 1 |
| ACC 120 | Computerized Bookkeeping: QuickBooks | 1 |
| Accounting Elective | ||
| ACC 130 | Payroll Procedures | 2 |
| ACC 135 | Financial Statement Analysis | 2 |
| ACC 140 | Fund Accounting for Non-profit Organizations | 2 |
| ACC 230 | Professional Ethics for Accountants | 2 |
Courses
ACC 101 Financial Accounting
3 Credits. 2 Lecture Hours. 2 Lab Hours.
An introduction to financial accounting and financial reporting for business entities. Topics include: the accounting cycle, inventories, cash, receivables, plant assets, current liabilities, stock transactions, long-term liabilities, and cash flows.
Prerequisites: None
ACC 102 Managerial Accounting
3 Credits. 2 Lecture Hours. 2 Lab Hours.
An introduction to managerial accounting for business entities. Topics include: job-order and process costing, cost behavior and cost-volume-profit analysis, activity based costing, budgeting, standard costs, performance evaluation, relevant costs and capital budgeting.
Prerequisites: ACC 101
ACC 110 Accounting Information Systems
2 Credits. 2 Lecture Hours. 0 Lab Hour.
A course on documentation, design, and operation of accounting information systems. Topics include: internal control, business processes, flowcharting, developing an accounting information system, and evaluating accounting software.
Prerequisites: ACC 101
ACC 115 Accounting Software Applications
1 Credit. 0 Lecture Hour. 3 Lab Hours.
A course on processing business transactions using computerized accounting software. Topics include: integrated accounting applications such as general ledger, accounts receivable, accounts payable, payroll, fixed assets and depreciation, and inventory.
Prerequisites: ACC 101
ACC 120 Computerized Bookkeeping: QuickBooks
1 Credit. 0 Lecture Hour. 3 Lab Hours.
A course on processing transactions for small businesses using QuickBooks software. Topics include: processing banking, customer, vendor, inventory, and payroll transactions; and generating and customizing financial reports.
Prerequisites: ACC 101
ACC 130 Payroll Procedures
2 Credits. 2 Lecture Hours. 0 Lab Hour.
A course on payroll accounting and procedures. Topics include: payroll regulations, gross pay, withholdings, and payroll tax returns.
Prerequisites: ACC 101
ACC 135 Financial Statement Analysis
2 Credits. 2 Lecture Hours. 0 Lab Hour.
A course on understanding and interpreting corporate annual reports. Topics include: trend analysis, common-size statements, and ratio analysis.
Prerequisites: ACC 101
ACC 140 Fund Accounting for Non-profit Organizations
2 Credits. 2 Lecture Hours. 0 Lab Hour.
A course on principles and practices of accounting for nonprofit organizations. Topics include: transaction analysis, appropriations, encumbrances, budgeting, and financial reporting.
Prerequisites: ACC 101
ACC 175 Federal Taxation: Individuals
3 Credits. 3 Lecture Hours. 0 Lab Hour.
A course on federal income taxation as it relates to individual taxpayers. Topics include: elements of the tax formula, tax issues associated with self-employment, and depreciation. Students prepare multiple tax returns and related schedules.
Prerequisites: None
ACC 180 Federal Taxation: Business
3 Credits. 3 Lecture Hours. 0 Lab Hour.
A course on federal income taxation as it relates to corporations, partnerships, and S corporations. Topics include: the elements of the tax formula, advanced tax issues, and property transactions. Students prepare multiple tax returns and related schedules.
Prerequisites: None
ACC 191 Part-Time Cooperative Education 1: Accounting
1 Credit. 1 Lecture Hour. 20 Lab Hours.
Students seeking an associate's degree participate in their first part-time field learning experience related to their degree. Students are expected to register for academic courses during the same semester. Students must follow cooperative education policies and procedures to earn credit. Grades issued are Satisfactory or Unsatisfactory.
Prerequisites: BUS 190
ACC 192 Part-Time Cooperative Education 2: Accounting
1 Credit. 1 Lecture Hour. 20 Lab Hours.
Students seeking an associate's degree participate in their second part-time field learning experience related to their degree. Students are expected to register for academic courses during the same semester. Students must follow cooperative education policies and procedures to earn credit. Grades issued are Satisfactory or Unsatisfactory.
Prerequisites: ACC 191
ACC 193 Part-Time Cooperative Education 3: Accounting
1 Credit. 1 Lecture Hour. 20 Lab Hours.
Students seeking an associate's degree participate in their third part-time field learning experience related to their degree. Students are expected to register for academic courses during the same semester. Students must follow cooperative education policies and procedures to earn credit. Grades issued are Satisfactory or Unsatisfactory.
Prerequisites: ACC 192
ACC 194 Part-Time Cooperative Education 4: Accounting
1 Credit. 1 Lecture Hour. 20 Lab Hours.
Students seeking an associate's degree participate in their fourth part-time field learning experience related to their degree. Students are expected to register for academic courses during the same semester. Students must follow cooperative education policies and procedures to earn credit. Grades issued are Satisfactory or Unsatisfactory.
Prerequisites: ACC 193
ACC 195 Part-Time Cooperative Education 5: Accounting
1 Credit. 1 Lecture Hour. 20 Lab Hours.
Students seeking an associate's degree participate in their fifth part-time field learning experience related to their degree. Students are expected to register for academic courses during the same semester. Students must follow cooperative education policies and procedures to earn credit. Grades issued are Satisfactory or Unsatisfactory.
Prerequisites: ACC 194
ACC 196 Part-Time Cooperative Education 6: Accounting
1 Credit. 1 Lecture Hour. 20 Lab Hours.
Students seeking an associate's degree participate in their sixth part-time field learning experience related to their degree. Students are expected to register for academic courses during the same semester. Students must follow cooperative education policies and procedures to earn credit. Grades issued are Satisfactory or Unsatisfactory.
Prerequisites: ACC 195
ACC 198 First Year Special Topics in Accounting
1-9 Credits. 0 Lecture Hour. 0 Lab Hour.
A course on selected topics related to accounting that gives students opportunities to study information not currently covered in other courses. Grades issued are A, B, C, D, or F.
Prerequisites: Vary by section
ACC 199 First Year Independent Project in Accounting
1-9 Credits. 0 Lecture Hour. 0 Lab Hour.
A project related to Accounting that is completed by one or more students to meet specific educational goals. Projects must have prior approval and supervision by Accounting faculty. Grades issued are Satisfactory or Unsatisfactory.
Prerequisites: Vary by section
ACC 201 Intermediate Accounting 1
4 Credits. 4 Lecture Hours. 0 Lab Hour.
A course on theory and techniques of financial accounting. Topics include: preparing required financial statements and disclosures; accounting for cash, accounts and notes receivable, inventory, plant and equipment, and intangible assets; analyzing financial statements; and international standards.
Prerequisites: ACC 101
ACC 202 Intermediate Accounting 2
3 Credits. 3 Lecture Hours. 0 Lab Hour.
A continuation of ACC 201. Topics include: liabilities, stockholders' equity, investments, revenue recognition, income taxes, pension, leases, changes and disclosures in financial reporting, international standards, and analyzing financial statements.
Prerequisites: ACC 201
ACC 210 Cost Accounting
3 Credits. 3 Lecture Hours. 0 Lab Hour.
A course on principles and practices of cost accounting related to manufacturing and services businesses. Topics include: overhead rates, absorption and variable costing, job-order and process costing, standard costing and variance analysis, joint costs, cost allocations, and cost management.
Prerequisites: ACC 102
ACC 230 Professional Ethics for Accountants
2 Credits. 2 Lecture Hours. 0 Lab Hour.
A course on the ethical obligations of accountants. Topics include: codes of conduct of various professional accounting organizations, accounting scandals, and ethical decision-making.
Prerequisites: ACC 201
ACC 270 Auditing
3 Credits. 3 Lecture Hours. 0 Lab Hour.
A course on objectives and procedures of the auditing profession. Topics include: audit reports, auditing standards, professional ethics, evidence, materiality, internal control, planning, and audit testing.
Prerequisites: ACC 202
ACC 291 Full-Time Cooperative Education 1: Accounting
2 Credits. 1 Lecture Hour. 40 Lab Hours.
Students seeking an associate's degree participate in their first full-time field learning experience related to their degree. Students must follow cooperative education policies and procedures to earn credit. Grades issued are Satisfactory or Unsatisfactory.
Prerequisites: BUS 190
ACC 292 Full-Time Cooperative Education 2: Accounting
2 Credits. 1 Lecture Hour. 40 Lab Hours.
Students seeking an associate's degree participate in their second full-time field learning experience related to their degree. Students must follow cooperative education policies and procedures to earn credit. Grades issued are Satisfactory or Unsatisfactory.
Prerequisites: ACC 291
ACC 293 Full-Time Cooperative Education 3: Accounting
2 Credits. 1 Lecture Hour. 40 Lab Hours.
Students seeking an associate's degree participate in their third full-time field learning experience related to their degree. Students must follow cooperative education policies and procedures to earn credit. Grades issued are Satisfactory or Unsatisfactory.
Prerequisites: ACC 292
ACC 298 Second Year Special Topics in Accounting
1-9 Credits. 0 Lecture Hour. 0 Lab Hour.
A course on selected topics related to Accounting, which gives students opportunities to study information not currently covered in other courses. Grades issued are A, B, C, D, or F.
Prerequisites: Vary by section
ACC 299 Second Year Independent Project in Accounting
1-9 Credits. 0 Lecture Hour. 0 Lab Hour.
A project related to Accounting that is completed by one or more students to meet specific educational goals. Projects must have prior approval and supervision by Accounting faculty. Grades issued are Satisfactory or Unsatisfactory.
Prerequisites: Vary by section
Faculty
Program Chair
Michele Geers
Co-op Coordinator
Yvonne Baker
Advisor
Michele Geers
(Accounting Certificate)
Stani Kantcheva
(Accounting)