Accounting Technologies
Accounting (ACC)
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.
The Accounting program offers three certificates: Accounting, Bookkeeping, and Tax Practitioner.
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 to prepare for the CPA exam, or those 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.
Bookkeeping Certificate (BKC)
The Bookkeeping Certificate at Cincinnati State is for individuals seeking employment as a bookkeeper in a small or medium-sized organization. Graduates of the certificate program are prepared to take the national certification exam offered by the American Institute of Professional Bookkeepers. The certificate program does not include cooperative education.
Tax Practitioner Certificate (TXPC)
The Tax Practitioner Certificate prepares individuals for employment in tax preparation. Students learn to prepare federal, state, and local tax returns as well as forms required for trusts, estates, and nonprofit organizations. Students also gain experience by participating in the Volunteer Income Tax Assistant (VITA) program of the Internal Revenue Service and are prepared to pass the VITA Basic Level certification test. This certificate program does not include cooperative education.
For more information, please contact the Business Technologies Division at (513) 569-1620.
Accounting (ACC)
| Semester 1 | Lec | Lab | Credits | |
|---|---|---|---|---|
| ACC 101 | Financial Accounting ( T) | 2 | 2 | 3 |
| ENG 101 | English Composition 1 ( G) | 3 | 0 | 3 |
| LAW 101 | Business Law ( B) | 3 | 0 | 3 |
| MGT 101 | Principles of Management ( B) | 3 | 0 | 3 |
| FYE 1XX First Year Experience Elective (B) | 1 | 0 | 1 | |
| Semester 2 | ||||
| ACC 102 | Managerial Accounting ( T) | 2 | 2 | 3 |
| ACC 1XX Accounting Software Elective (T) | 1 | 2 | 2 | |
| BUS 190 | Professional Practices ( B) | 1 | 0 | 1 |
| IM 120 | Electronic Spreadsheets: Microsoft Excel ( B) | 2 | 3 | 3 |
| MAT XXX Mathematics Elective (G) | 3 | 0 | 3 | |
| Semester 3 | ||||
| ACC 291 | Full-Time Cooperative Education 1: Accounting ( T) | 1 | 40 | 2 |
| ENG 10X English Composition Elective (G) | 3 | 0 | 3 | |
| Semester 4 | ||||
| ACC 135 | Financial Statement Analysis ( T) | 2 | 0 | 2 |
| 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 |
| MKT 101 | Principles of Marketing ( B) | 3 | 0 | 3 |
| Semester 5 | ||||
| ACC 292 | Full-Time Cooperative Education 2: Accounting ( T) | 1 | 40 | 2 |
| ACC 210 | Cost Accounting ( T) | 3 | 0 | 3 |
| 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 | |
| XXX XXX Arts/Humanities or Natural/Physical Science Elective (G) | 3 | 0 | 3 | |
| Total Credits: | 57 | 89 | 63 | |
Electives
| First Year Experience Elective | ||
| FYE 100 | College Survival Skills | 1 |
| FYE 105 | College Success Strategies | 2 |
| FYE 110 | Community College Experience | 3 |
| Mathematics Elective | ||
| MAT 111 | Business Mathematics | 3 |
| MAT 115 | Pre-Statistics | 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 Software Elective (two credit hours required) | ||
| ACC 115 | Accounting Software Applications: Sage (Peachtree) | 2 |
or take the following sequence: | ||
| ACC 121 & ACC 122 | Computerized Bookkeeping: QuickBooks 1 and Computerized Bookkeeping: QuickBooks 2 * | 2 |
| Accounting Elective | ||
| ACC 130 | Payroll Procedures | 3 |
| ACC 140 | Fund Accounting for Non-profit Organizations | 3 |
| ACC 180 | Federal Taxation: Business | 3 |
| ACC 185 | State and Local Taxation | 3 |
| ACC 221 | Volunteer Income Tax Assistant 1 | 3 |
| ACC 222 | Volunteer Income Tax Assistant 2 | 3 |
| ACC 230 | Professional Ethics for Accountants | 3 |
| ACC 240 | Bookkeeping Certification Review | 4 |
| ACC 250 | Advanced Taxation | 3 |
| English Composition 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 |
| Arts/Humanities or Natural/Physical Science Elective (select one course) | ||
| Any Transfer Module course from ART, LIT, MUS, PHI, REL, THE, or COMM 130 | ||
| or any Transfer Module Course from BIO, CHE, EVS, PSC, PHY | ||
| * | These 7-week courses are offered consecutively during the same semester. |
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 1XX Accounting Software Elective | 2 | 0 | 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: | 28 | 4 | 30 | |
Electives
| Accounting Software Elective (two credit hours required) | ||
| ACC 115 | Accounting Software Applications: Sage (Peachtree) | 2 |
or take the following sequence: | ||
| ACC 121 & ACC 122 | Computerized Bookkeeping: QuickBooks 1 and Computerized Bookkeeping: QuickBooks 2 * | 2 |
| Accounting Elective | ||
| 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 1 | 3 |
| ACC 222 | Volunteer Income Tax Assistant 2 | 3 |
| ACC 230 | Professional Ethics for Accountants | 3 |
| ACC 240 | Bookkeeping Certification Review | 4 |
| ACC 250 | Advanced Taxation | 3 |
| * | These 7-week courses are offered consecutively during the same semester. |
Bookkeeping Certificate (BKC)
Bookkeeping Certificate
| First Year | ||||
|---|---|---|---|---|
| Semester 1 | Lec | Lab | Credits | |
| ACC 101 | Financial Accounting | 2 | 2 | 3 |
| IM 111 | Computer Applications 1 | 2 | 3 | 3 |
| MAT 111 | Business Mathematics | 2 | 2 | 3 |
| Semester 2 | ||||
| ACC 121 & ACC 122 | Computerized Bookkeeping: QuickBooks 1 and Computerized Bookkeeping: QuickBooks 2 * | 0 | 4 | 2 |
| ACC 130 | Payroll Procedures | 3 | 0 | 3 |
| ACC 180 | Federal Taxation: Business | 3 | 0 | 3 |
| IM 120 | Electronic Spreadsheets: Microsoft Excel | 2 | 3 | 3 |
| Semester 3 | ||||
| ACC 102 | Managerial Accounting | 2 | 2 | 3 |
| ACC 115 | Accounting Software Applications: Sage (Peachtree) | 1 | 2 | 2 |
| ACC 185 | State and Local Taxation | 3 | 0 | 3 |
| ACC 240 | Bookkeeping Certification Review | 4 | 0 | 4 |
| Total Credits: | 24 | 18 | 32 | |
| * | These 7-week courses are offered consecutively during the same semester. |
Tax Practitioner Certificate (TXPC)
Tax Practitioner Certificate (TXPC)
| Semester 1 | Lec | Lab | Credits | |
|---|---|---|---|---|
| ACC 101 | Financial Accounting | 2 | 2 | 3 |
| ACC 175 | Federal Taxation: Individuals | 3 | 0 | 3 |
| LAW 101 | Business Law | 3 | 0 | 3 |
| IM 111 | Computer Applications 1 | 2 | 3 | 3 |
| Semester 2 | ||||
| ACC 180 | Federal Taxation: Business | 3 | 0 | 3 |
| ACC 185 | State and Local Taxation | 3 | 0 | 3 |
| ACC 221 | Volunteer Income Tax Assistant 1 | 2 | 2 | 3 |
| IM 120 | Electronic Spreadsheets: Microsoft Excel | 2 | 3 | 3 |
| Semester 3 | ||||
| ACC 121 & ACC 122 | Computerized Bookkeeping: QuickBooks 1 and Computerized Bookkeeping: QuickBooks 2 * | 0 | 4 | 2 |
| ACC 222 | Volunteer Income Tax Assistant 2 | 1 | 4 | 3 |
| ACC 250 | Advanced Taxation | 3 | 0 | 3 |
| Total Credits: | 24 | 18 | 32 | |
| * | These 7-week courses are offered consecutively during the same semester. |
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
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
Ohio Transfer Assurance Guide Approved
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: 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.
Prerequisites: ACC 101
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 in a 7-week schedule.
Prerequisites: ACC 101
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 101
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.
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
3 Credits. 3 Lecture Hours. 0 Lab Hour.
A course on principles and practices of accounting for non-profit organizations including government entities, school systems, colleges and universities, and charitable and religious 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 185 State and Local Taxation
3 Credits. 3 Lecture Hours. 0 Lab Hour.
A course on state and local income taxes, including payroll and unemployment taxes. Topics include: income and personal taxes, real estate taxes, sales and use taxes, and multi-state taxation. Students prepare multiple tax returns and related schedules.
Prerequisites: ACC 101
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 221 Volunteer Income Tax Assistant 1
3 Credits. 2 Lecture Hours. 2 Lab Hours.
A course on preparing federal and state income tax returns for low income and elderly taxpayers under the Internal Revenue Service?s Volunteer Income Tax Assistant (VITA) and Tax Counseling for the Elderly (TCE) programs. Students must pass the Basic Level Certified VITA Volunteer exam to earn credit for this course.
Prerequisites: ACC 175
ACC 222 Volunteer Income Tax Assistant 2
3 Credits. 1 Lecture Hour. 4 Lab Hours.
A service learning course on preparing federal income tax returns under the Internal Revenue Service?s Volunteer Income Tax Assistant (VITA) program. Topics include: tax interviews, assisting in tax return preparation for students and community members, and preparing for Advanced Level VITA Volunteer certification.
Prerequisites: ACC 221
ACC 230 Professional Ethics for Accountants
3 Credits. 3 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 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 102 and ACC 130
ACC 250 Advanced Taxation
3 Credits. 3 Lecture Hours. 0 Lab Hour.
A course on advanced taxation concerns such as tax research; tax returns required for trusts, estates, and nonprofit organization; and requirements for professional tax preparers.
Prerequisites: ACC 180
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
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
Professor Michele Geers, CPA
michele.geers@cincinnatistate.edu
Co-op Coordinator
Professor Maya Franklin, MS
maya.franklin@cincinnatistate.edu
Advisors
Professor Yvonne Baker, MAcc, CPA
yvonne.baker@cincinnatistate.edu
Professor Stani Kantcheva, CPA, CMA
stanislava.kantcheva@cincinnatistate.edu