Associate of Science in Accounting

The Associate Degree in accounting can be completed in as little as three years.

College of St. Joseph established Guided Pathways for each undergraduate major in 2016. The Guided Pathways were developed through the CSJ Learning Collaborative and provide a visual road map showing students what courses they should take and when to achieve four-year graduation success. View the Accounting Guided Pathway here.

Requirements for an Associate of Science in Accounting

CourseCreditsDescription
ACC101 Financial Accounting3Introduces students to generally accepted accounting principles and accounting process with regards to corporations, partnerships, and sole-proprietorships. The basic concepts, principles, and techniques used to generate accounting data, financial statements and the interpretation and use of financial data to enhance the decision-making process are covered.
ACC102 Managerial Accounting3This course covers materials relating to the accounting cycle and the preparation of a basic set of financial statements. Emphasis on the analysis and interpretation of accounting reports including ratios and cash flow analysis. The use of accounting information for managerial planning, control, and decision-making through budgeting, cost and variance analyses, and responsibility accounting.
ACC201 Intermediate Accounting I3A comprehensive study of accounting concepts and principles underlying the form and content of financial statements. Emphasis will be placed on the theory supporting the alternative treatments of various accounting problems relating to cash, receivables, inventories, plant and other assets. The course will review some of the recent changes and proposed changes in accounting theory and practice.
ACC202 Intermediate Accounting II 3Continues the study of accounting concepts and theory with particular emphasis on the accounting principles issued with respect to liabilities and equity. The use of accounting information as a basis for decision-making by the various users of financial statements will be emphasized. Includes an analysis of a company’s financial statements through a comprehensive review of a recent annual report.
ACC302 Cost Accounting3Blends the theory of cost accounting with problems of practical management application. Modern cost accounting procedures are presented in a logical manner so that the student can readily apply theory with practice. A complete development of the Job Process and Standard Cost Systems is provided. Emphasis is placed on analysis and use of data for managerial control.
ACC403 Federal Income Tax I3Provides instruction by application of federal income tax laws to incomes of individuals. Various tax returns are prepared. Includes a comprehensive explanation of the federal tax structure and training in the application of tax principles to specific problems.
ACC404 Federal Income Tax II3Provides instruction by applying federal income tax laws to incomes of partnerships, corporations, subchapter S corporations, trusts and estates. Extensive tax research and analysis is required in each of these areas.
BUS203 Business Communications3Investigates the role of effective communication in the continuously changing organizational environment. Topics include communicating in the workplace, small groups and teams, listening and non-verbal communication, email messages, report writing, memoranda, letters, résumé preparation, job interviews, and formal presentations.
BUS205 Principles of Management3Introduces basic management principles used in the organizational environment. The four management functions studied are planning, organizing, leading and controlling. Other topics include the evolution of management theory, ethics, social responsibility, diversity, organizational structure, human resource management, motivation, leadership, groups and teams, communication, organizational conflict and change, operations management, information systems and technology, innovation, product development, and entrepreneurship.
BUS211 Business Finance3Studies the field of finance, both private and public, with emphasis placed on current approaches as they pertain to a business. The mathematics of finance, capital budgets, loan and investment alternatives and working capital management are discussed.
BUS303 Business Law3Investigates the essential elements of business law and the legal environment. Topics include introduction to civil and criminal law, business ethics, the judicial system, torts, negligence, strict liability, contracts, Uniform Commercial Code, negotiable instruments, agency, business associations, intellectual property, employment law, consumer and environmental law, property, and legal case analysis.
ECO207 Macroeconomic Principles3Presents the basic principles of macroeconomics including supply and demand. The course examines the national economy and its main components. Various theories of inflation, unemployment and GDP growth are explored, as well as the tools of macroeconomic principles. The role of the federal budget, money supply, interest rates in economic stabilization policies, global economic factors and international trade are emphasized.
ENG103 College Composition I: Engaged Citizens3The course examines what it means to be an engaged citizen in 21-centry America. By exploring foundation documents such as the Declaration of Independence and early Greek democracies, along with modern interpretations of participatory citizenship, this class asks students to question what makes a person an engaged citizen. Students will write frequently in the course, culminating in a research paper. Students will also give multiple in-class presentations and work collaboratively. Course must be completed with a grade of C or higher.
ENG104 College Composition II: Engaged Citizens3This course uses poetry, drama and short fiction to explore what it means to be an engaged 21st century citizen. Students will read a variety of texts from early Greek drama to modern multicultural short stories as they examine what it means to participate in citizenship. Students will write frequently, culminating in a research paper. Students will also present and work collaboratively on projects. Course must be completed with a grade of C or higher. Prerequisite ENG103.
ACT111 First Year Experience – Part 11Through a variety of activities, students will be introduced to college resources and opportunities in the College community. Class activities will be directed toward helping students take responsibility for their own learning, career exploration and becoming engaged in college activities and activities of civic engagement. Course topics will include goal setting, academic advisement, study skills, note taking, time management and research. All transfer students with at least 24 credits and in good standing, and students who are 22 years or older are exempt from taking the course. Course cannot be repeated. Freshmen course.
ACT112 First Year Experience – Part 21Through a variety of activities and learning opportunities, students will explore career options and major choices, as well as participate in research writing and in-class presentations. Topics include focused career inventories, interviews with local non- profits and guided research projects, leading to a research paper and presentation. All transfer students with at least 24 credits and in good standing, and students who are 22 years or older are exempt from taking the course. Freshman course.
PSY102 Intro to Psychology3This course provides an overview of the major areas of psychological study including biology and behavior, sensation and perception, learning, memory, intelligence, language, motivation, emotion, abnormal psychology, and therapy. Historical and current theoretical approaches to understanding human behavior will be reviewed and the student will be introduced to scientific methods of inquiry in psychology. This is a basic course intended for both psychology majors and others interested in the field of psychology.
Math Elective3The Associate of Science in Accounting requires students to take three math credits.
History Elective3The Associate of Science in Accounting requires students to take three history credits.
Choose one of the following:
HIS101 World Civilization I
HIS102 World Civilization II
HIS103 US History I
HIS104 US History 2
REL206 Faith Traditions3This course provides students with the foundational concepts and beliefs of the major faith traditions with an emphasis on how these beliefs can be accommodated in the workplace and classroom. Students will read primary belief texts, write papers on ways these beliefs are embodied and perform in-class presentations.
General Electives4The Associate of Science in Accounting requires students to take four general elective credits.
Total60