Accounting (ACC & ACCTC)

Accounting (ACC)

The Accounting program is designed to prepare students with comprehensive knowledge of business fundamentals and accounting skills. 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. Graduating students 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.

The Accounting program offers two related certificates: Accounting and Bookkeeping.

For more information, please contact the Business Technologies Division at (513) 569-1620.

To apply for this program at Cincinnati State, visit the Admissions section of the College website.

Accounting Certificate (ACCTC)

The Accounting Certificate program offered at Cincinnati State is designed to serve students who have earned a degree in a different discipline and need accounting courses to prepare for the CPA exam, or those who may need accounting courses for career advancement.

This program is best suited for students currently employed in the accounting field. The certificate does not include cooperative education.

For more information, please contact the Business Technologies Division at (513) 569-1620.

To apply for this program at Cincinnati State, visit the Admissions section of the College website.

Accounting (ACC)

Semester 1LecLabCredits
ACC 101Financial Accounting ( B) 223
ENG 101English Composition 1 ( G) 303
LAW 101Business Law ( B) 303
FYE 1XX First Year Experience Elective (B)  101
IM 10X Computer Software Elective (B)  021
MAT XXX Mathematics Elective (G)  303
Semester 2  
ACC 102Managerial Accounting ( T) 223
ACC 135Financial Statement Analysis ( T) 202
BUS 190Professional Practices ( B) 101
ACC 125Computerized Bookkeeping: QuickBooks ( T) 042
IM 120Electronic Spreadsheets: Microsoft Excel ( B) 233
ENG 10X or COMM 110 Elective (G)  303
Semester 3  
ACC X9X Cooperative Education Elective 1: Accounting (T)  1402
Semester 4  
ACC 175Federal Taxation: Individuals ( T) 303
ACC 201Intermediate Accounting 1 ( T) 404
ECO 105Principles of Microeconomics ( G) 303
ACC 210Cost Accounting ( T) 303
XXX XXX Arts/Humanities or Natural/Physical Science Elective (G)  303
Semester 5  
ACC X9X Cooperative Education Elective 2: Accounting (T)  1402
Semester 6  
ACC 202Intermediate Accounting 2 ( T) 303
ACC 270Auditing ( T) 404
ACC XXX Accounting Elective (T)  303
MGT or MKT Elective (B)  303
Total Credits:  539361

Electives

First Year Experience Elective
FYE 100College Success Strategies: Overview1
FYE 105College Success Strategies: Overview and Application2
FYE 110College Success Strategies: Practice and Application3
Computer Software Elective
IM 106Introductory Electronic Word Processing: Microsoft Word1
IM 107Introductory Electronic Presentations: Microsoft PowerPoint1
IM 109Introductory Database Management: Microsoft Access1
Mathematics Elective
MAT 105Quantitative Reasoning3
MAT 131Statistics 13
MAT 151College Algebra4
MAT 215Business Calculus6
MAT 251Calculus 15
MAT 252Calculus 25
Accounting Elective
ACC 110Accounting Information Systems3
ACC 130Payroll Procedures3
ACC 140Fund Accounting for Non-Profit Organizations3
ACC 180Federal Taxation: Business3
ACC 221Volunteer Income Tax Assistant 3
ACC 240Bookkeeping Certification Review4
English or Communication Elective
ENG 102English Composition 2: Contemporary Issues3
ENG 103English Composition 2: Writing about Literature3
ENG 105English Composition 2: Business Communication3
COMM 110Public Speaking3
Arts/Humanities or Natural/Physical Science Elective (select one course)
Any TM36 course from ART, LIT, MUS, PHI, REL, THE, or COMM 130
or any TM36 course from BIO, CHE, EVS, PSC, PHY
MGT or MKT Elective
MGT 101Principles of Management3
MKT 101Principles of Marketing3
Cooperative Education Electives (4 credit hours required)
ACC 191Part-Time Cooperative Education 1: Accounting1
ACC 192Part-Time Cooperative Education 2: Accounting1
ACC 193Part-Time Cooperative Education 3: Accounting1
ACC 194Part-Time Cooperative Education 4: Accounting1
ACC 197Part-Time Career Education Project: Accounting1
ACC 291Full-Time Cooperative Education 1: Accounting2
ACC 292Full-Time Cooperative Education 2: Accounting2
ACC 297Full-Time Career Education Project: Accounting2

Some courses are offered in alternative versions identified with a letter after the course number-- for example, ENG 101 and ENG 101A.

  • This curriculum displays only course numbers without the added letter.
  • The alternative version, when available, meets the requirements of the course version without the added letter.

The letters G, B, and T (displayed after course titles or elective descriptions) identify types of courses required by the Ohio Department of Higher Education as part of an associate’s degree curriculum. 

G = General Education course in this curriculum

B = Basic Skills course in this curriculum

T = Technical course in this curriculum

Accounting Certificate (ACCTC)

Accounting Certificate

Semester 1LecLabCredits
ACC 101Financial Accounting 223
ACC 175Federal Taxation: Individuals 303
Semester 2  
ACC 102Managerial Accounting 223
ACC 135Financial Statement Analysis 202
ACC 201Intermediate Accounting 1 404
ACC 125Computerized Bookkeeping: QuickBooks 042
Semester 3  
ACC 202Intermediate Accounting 2 303
ACC 210Cost Accounting 303
ACC 270Auditing 404
ACC XXX Accounting Elective  303
Total Credits:  26830

Electives

Accounting Elective
ACC 110Accounting Information Systems3
ACC 130Payroll Procedures3
ACC 140Fund Accounting for Non-Profit Organizations3
ACC 180Federal Taxation: Business3
ACC 221Volunteer Income Tax Assistant 3
ACC 240Bookkeeping Certification Review4

Accounting (ACC)

  • Apply generally accepted accounting principles to the transactions of a business corporation.
  • Prepare the basic financial statements of a corporate entity. 
  • Apply managerial accounting techniques in the areas of planning, controlling, decision making, and performance evaluation to cost-volume-profit analysis, budgeting, product costing, and variance analysis. 
  • Utilize accounting computer software to prepare financial statements.
  • Analyze financial data from the annual report of a corporation to evaluate financial performance. 
  • Apply the Internal Revenue Service Tax Code in the preparation of income tax returns for individuals.
  • Explain the auditing standards, objectives, and procedures applied to a financial statement audit.
  • Demonstrate professional and ethical workplace behaviors during completion of the accounting program, including cooperative education.

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
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Ohio Transfer Assurance Guide Approved

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
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Ohio Transfer Assurance Guide Approved

ACC 110 Accounting Information Systems
3 Credits. 3 Lecture Hours. 0 Lab Hour.

A course on documentation, design, and operation of accounting information systems. Topics include: internal control, business processes, flowcharting, information security, fraud detection, developing an accounting information system, and evaluating accounting software.
Prerequisites: ACC 101
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ACC 115 Accounting Software Applications: Sage (Peachtree)
2 Credits. 1 Lecture Hour. 2 Lab Hours.

A course on processing business transactions using Sage Accounting (Peachtree) software. Topics include: processing information; internal controls; reports; and activities related to the sales and cash receipts cycle, the purchases and cash disbursements cycle, and the payroll cycle. The course is delivered in online format only.
Prerequisites: ACC 101
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ACC 121 Computerized Bookkeeping: QuickBooks 1
1 Credit. 0 Lecture Hour. 2 Lab Hours.

A course on processing transactions for small businesses using QuickBooks accounting software. Topics include: processing banking, customer, vendor, inventory, and payroll transactions; and generating and customizing financial reports. The course is delivered online in a 7-week schedule.
Prerequisites: ACC 101
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ACC 122 Computerized Bookkeeping: QuickBooks 2
1 Credit. 0 Lecture Hour. 2 Lab Hours.

A continuation of ACC 121. Topics include: setting up a new company, processing transactions for the entire accounting cycle of service companies and merchandising corporations, processing bad debts, processing credit card sales, and budgeting. The course is delivered in a 7-week schedule.
Prerequisites: ACC 121
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ACC 125 Computerized Bookkeeping: QuickBooks
2 Credits. 0 Lecture Hour. 4 Lab Hours.

A course on processing transactions for small businesses using QuickBooks accounting software. Topics include: processing banking, customer, vendor, inventory, and payroll transactions; generating and customizing financial reports; setting up a new company; processing transactions for the entire accounting cycle of service companies and merchandising corporations; processing bad debts; processing credit card sales; and budgeting.
Prerequisites: ACC 101
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ACC 130 Payroll Procedures
3 Credits. 3 Lecture Hours. 0 Lab Hour.

A course on payroll accounting and procedures. Topics include: payroll regulations and record keeping; computations of gross pay, employee withholdings, and employer payroll taxes; and preparation of payroll tax returns. The course is delivered in online format only.
Prerequisites: ACC 101
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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
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ACC 140 Fund Accounting for Non-Profit Organizations
3 Credits. 3 Lecture Hours. 0 Lab Hour.

A course on principles and practices of accounting for governmental and non-profit organizations. Topics include: transaction analysis, appropriations, encumbrances, budgeting, and financial reporting.
Prerequisites: ACC 101
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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
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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
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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 (minimum grade C)
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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
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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
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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
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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
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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
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ACC 197 Part-Time Career Education Project: Accounting
1 Credit. 1 Lecture Hour. 20 Lab Hours.

Students seeking an associate's degree complete individual study or a special project related to their major field and pertaining to their career goals. Working with an assigned faculty mentor, students define the project goals, carry out project tasks, and evaluate the results. Grades issued are Satisfactory or Unsatisfactory.
Prerequisites: BUS 190 and coordinator consent
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Instructor Consent Required

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
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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, pensions, leases, changes and disclosures in financial reporting, international standards, and financial statement analysis.
Prerequisites: ACC 201
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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 service 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
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ACC 221 Volunteer Income Tax Assistant
3 Credits. 2 Lecture Hours. 2 Lab Hours.

A service learning course on preparing federal and state income tax returns for low income and elderly taxpayers under the Internal Revenue Service Volunteer Income Tax Assistant (VITA) and Tax Counseling for the Elderly (TCE) programs. Students must successfully pass the IRS - VITA/TCE Certification - Basic Exam and are required to participate in the volunteer VITA program on campus. Topics include: individual taxes, tax interviews, and assisting in tax return preparation.
Prerequisites: ACC 175 or instructor consent
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ACC 240 Bookkeeping Certification Review
4 Credits. 4 Lecture Hours. 0 Lab Hour.

A course that prepares students for the American Institute of Professional Bookkeepers Certified Bookkeeper examination. Topics include: adjusting entries, correcting accounting errors, payroll, depreciation, inventory, and internal controls and fraud prevention.
Prerequisites: ACC 101
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ACC 270 Auditing
4 Credits. 4 Lecture Hours. 0 Lab Hour.

A course on the objectives of auditing and assurance services. Topics include: impact of the Sarbanes-Oxley Act on the auditing profession, audit reports, auditing standards, professional ethics, evidence, audit planning and testing, and internal controls and systems documentation.
Prerequisites: ACC 201
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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 (minimum grade C)
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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
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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
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ACC 297 Full-Time Career Education Project: Accounting
2 Credits. 1 Lecture Hour. 40 Lab Hours.

Students seeking an associate's degree complete individual study or a special project related to their major field and pertaining to their career goals. Working with an assigned faculty mentor, students define the project goals, carry out project tasks, and evaluate the results. Grades issued are Satisfactory or Unsatisfactory.
Prerequisites: BUS 190 and Coordinator Consent
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Instructor Consent Required