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 1 | Lec | Lab | Credits | |
|---|---|---|---|---|
| ACC 101 | Financial Accounting ( B) | 2 | 2 | 3 |
| ENG 101 | English Composition 1 ( G) | 3 | 0 | 3 |
| LAW 101 | Business Law ( B) | 3 | 0 | 3 |
| FYE 1XX First Year Experience Elective (B) | 1 | 0 | 1 | |
| IM 10X Computer Software Elective (B) | 0 | 2 | 1 | |
| MAT XXX Mathematics Elective (G) | 3 | 0 | 3 | |
| Semester 2 | ||||
| ACC 102 | Managerial Accounting ( T) | 2 | 2 | 3 |
| ACC 135 | Financial Statement Analysis ( T) | 2 | 0 | 2 |
| BUS 190 | Professional Practices ( B) | 1 | 0 | 1 |
| ACC 125 | Computerized Bookkeeping: QuickBooks ( T) | 0 | 4 | 2 |
| IM 120 | Electronic Spreadsheets: Microsoft Excel ( B) | 2 | 3 | 3 |
| ENG 10X or COMM 110 Elective (G) | 3 | 0 | 3 | |
| Semester 3 | ||||
| ACC X9X Cooperative Education Elective 1: Accounting (T) | 1 | 40 | 2 | |
| Semester 4 | ||||
| ACC 175 | Federal Taxation: Individuals ( T) | 3 | 0 | 3 |
| ACC 201 | Intermediate Accounting 1 ( T) | 4 | 0 | 4 |
| ECO 105 | Principles of Microeconomics ( G) | 3 | 0 | 3 |
| ACC 210 | Cost Accounting ( T) | 3 | 0 | 3 |
| XXX XXX Arts/Humanities or Natural/Physical Science Elective (G) | 3 | 0 | 3 | |
| Semester 5 | ||||
| ACC X9X Cooperative Education Elective 2: Accounting (T) | 1 | 40 | 2 | |
| Semester 6 | ||||
| ACC 202 | Intermediate Accounting 2 ( T) | 3 | 0 | 3 |
| ACC 270 | Auditing ( T) | 4 | 0 | 4 |
| ACC XXX Accounting Elective (T) | 3 | 0 | 3 | |
| MGT or MKT Elective (B) | 3 | 0 | 3 | |
| Total Credits: | 53 | 93 | 61 | |
Electives
| First Year Experience Elective | ||
| FYE 100 | College Success Strategies: Overview | 1 |
| FYE 105 | College Success Strategies: Overview and Application | 2 |
| FYE 110 | College Success Strategies: Practice and Application | 3 |
| Computer Software Elective | ||
| IM 106 | Introductory Electronic Word Processing: Microsoft Word | 1 |
| IM 107 | Introductory Electronic Presentations: Microsoft PowerPoint | 1 |
| IM 109 | Introductory Database Management: Microsoft Access | 1 |
| Mathematics Elective | ||
| MAT 105 | Quantitative Reasoning | 3 |
| MAT 131 | Statistics 1 | 3 |
| MAT 151 | College Algebra | 4 |
| MAT 215 | Business Calculus | 6 |
| MAT 251 | Calculus 1 | 5 |
| MAT 252 | Calculus 2 | 5 |
| Accounting Elective | ||
| ACC 110 | Accounting Information Systems | 3 |
| ACC 130 | Payroll Procedures | 3 |
| ACC 140 | Fund Accounting for Non-Profit Organizations | 3 |
| ACC 180 | Federal Taxation: Business | 3 |
| ACC 221 | Volunteer Income Tax Assistant | 3 |
| ACC 240 | Bookkeeping Certification Review | 4 |
| English or Communication Elective | ||
| ENG 102 | English Composition 2: Contemporary Issues | 3 |
| ENG 103 | English Composition 2: Writing about Literature | 3 |
| ENG 105 | English Composition 2: Business Communication | 3 |
| COMM 110 | Public Speaking | 3 |
| 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 101 | Principles of Management | 3 |
| MKT 101 | Principles of Marketing | 3 |
| Cooperative Education Electives (4 credit hours required) | ||
| ACC 191 | Part-Time Cooperative Education 1: Accounting | 1 |
| ACC 192 | Part-Time Cooperative Education 2: Accounting | 1 |
| ACC 193 | Part-Time Cooperative Education 3: Accounting | 1 |
| ACC 194 | Part-Time Cooperative Education 4: Accounting | 1 |
| ACC 197 | Part-Time Career Education Project: Accounting | 1 |
| ACC 291 | Full-Time Cooperative Education 1: Accounting | 2 |
| ACC 292 | Full-Time Cooperative Education 2: Accounting | 2 |
| ACC 297 | Full-Time Career Education Project: Accounting | 2 |
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 1 | Lec | Lab | Credits | |
|---|---|---|---|---|
| ACC 101 | Financial Accounting | 2 | 2 | 3 |
| ACC 175 | Federal Taxation: Individuals | 3 | 0 | 3 |
| Semester 2 | ||||
| ACC 102 | Managerial Accounting | 2 | 2 | 3 |
| ACC 135 | Financial Statement Analysis | 2 | 0 | 2 |
| ACC 201 | Intermediate Accounting 1 | 4 | 0 | 4 |
| ACC 125 | Computerized Bookkeeping: QuickBooks | 0 | 4 | 2 |
| Semester 3 | ||||
| ACC 202 | Intermediate Accounting 2 | 3 | 0 | 3 |
| ACC 210 | Cost Accounting | 3 | 0 | 3 |
| ACC 270 | Auditing | 4 | 0 | 4 |
| ACC XXX Accounting Elective | 3 | 0 | 3 | |
| Total Credits: | 26 | 8 | 30 | |
Electives
| Accounting Elective | ||
| ACC 110 | Accounting Information Systems | 3 |
| ACC 130 | Payroll Procedures | 3 |
| ACC 140 | Fund Accounting for Non-Profit Organizations | 3 |
| ACC 180 | Federal Taxation: Business | 3 |
| ACC 221 | Volunteer Income Tax Assistant | 3 |
| ACC 240 | Bookkeeping Certification Review | 4 |
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