Accounting Program Requirements

A.A.S. Degree/Diploma/Certificate: Day Program

Fall Semester (First Year)			Special Note	Class Hours	Lab Hours	Credit Hours
ACA	111	College Student Success		1	0	1
+*ACC	120	Principles of Financial Accounting		3	2	4
BUS	110	Introduction to Business		3	0	3
*BUS	240	Business Ethics		3	0	3
*CIS	111	Basic PC Literacy		1	2	2
*ENG	111	Expository Writing	P/C	3	0	3
*OST	131	Keyboarding		1	2	2
Total				15	6	18

Spring Semester (First Year)			Special Note	Class Hours	Lab Hours	Credit Hours
+*ACC	121	Principles of Managerial Accounting	P/C	3	2	4
+*ACC	129	Individual Income Taxes		2	2	3
*BUS	115	Business Law I		3	0	3
*BUS	121	Business Math		2	2	3
*CTS	130	Spreadsheet	P/C	2	2	3
ENG	114	Professional Research & Reporting	P/C	3	0	3
Total				15	8	19

Fall Semester (Second Year)			Special Note	Class Hours	Lab Hours	Credit Hours
ACC	220	Intermediate Accounting I	P/C	3	2	4
ACC	225	Cost Accounting	P/C	3	0	3
BUS	137	Principles of Management		3	0	3
*ECO	251	Principles of Microeconomics OR		3	0	3
*ECO	252	Principles of Macroeconomics		3	0	3
*MAT	140	Survey of Mathematics	P/C	3	0	3
Social/Behavioral Science Elective				3	0	3
Total				18	2	19

Spring Semester (Second Year)			Special Note	Class Hours	Lab Hours	Credit Hours
+*ACC	140	Payroll Accounting	P/C	1	2	2
+*ACC	150	Accounting Software Applications	P/C	1	2	2
BUS	225	Business Finance	P/C	2	2	3
BUS	260	Business Communication	P/C	3	0	3
OST	286	Professional Development		3	0	3
Humanities/Fine Arts Elective				3	0	3
Total				13	6	16

Special Note: P/C indicates prerequisite or corequisite course required; see Course Descriptions for specific course information.

Total Semester Hours Required for Accounting A.A.S. Degree: 72
*Total Semester Hours Required for Accounting Diploma: 40
+Total Semester Hours Required for Accounting Certificate: 15

A.A.S. Degree/Diploma/Certificate: Evening Program

Fall Semester (First Year)			Special Note	Class Hours	Lab Hours	Credit Hours
ACA	111	College Student Success		1	0	1
+*ACC	120	Principles of Financial Accounting		3	2	4
*CIS	111	Basic PC Literacy 111		1	2	2
*ENG	111	Expository Writing	P/C	3	0	3
*OST	131	Keyboarding		1	2	2
Total				9	6	12

Spring Semester (First Year)			Special Note	Class Hours	Lab Hours	Credit Hours
+*ACC	121	Principles of Managerial Accounting	P/C	3	2	4
*BUS	115	Business Law I		3	0	3
*BUS	121	Business Math		2	2	3
ENG	114	Professional Research & Reporting	P/C	3	0	3
Total				11	4	13

Summer Session (First Year)	Special Note	Class Hours	Lab Hours	Credit Hours
Humanities/Fine Arts Elective		3	0	3
Social/Behavioral Science Elective		3	0	3
Total		6	0	6

Fall Semester (Second Year)			Special Note	Class Hours	Lab Hours	Credit Hours
BUS	110	Introduction to Business		3	0	3
*BUS	240	Business Ethics		3	0	3
*MAT	140	Survey of Mathematics	P/C	3	0	3
*ECO	251	Principles of Microeconomics OR		3	0	3
ECO	252	Principles of Macroeconomics		3	0	3
Total				12	0	12

Spring Semester (Second Year)			Special Note	Class Hours	Lab Hours	Credit Hours
+*ACC	129	Individual Income Taxes (odd years)		2	2	3
+*ACC	140	Payroll Accounting	P/C	1	2	2
+*ACC	150	Accounting Software Applications	P/C	1	2	2
*CTS	130	Spreadsheet	P/C	2	2	3
Total				6	8	10

Fall Semester (Third Year)			Special Note	Class Hours	Lab Hours	Credit Hours
ACC	220	Intermediate Accounting I	P/C	3	2	4
ACC	225	Cost Accounting (even years)	P/C	3	0	3
BUS	137	Principles of Management		3	0	3
Total				9	2	10

Spring Semester (Third Year)			Special Note	Class Hours	Lab Hours	Credit Hours
BUS	225	Business Finance	P/C	2	2	3
BUS	260	Business Communication	P/C	3	0	3
OST	286	Professional Development		3	0	3
Total				8	2	9

Special Note: P/C indicates prerequisite or corequisite course required; see Course Descriptions for specific course information.

Total Semester Hours Required for Accounting A.A.S. Degree: 72
*Total Semester Hours Required for Accounting Diploma: 40
+Total Semester Hours Required for Accounting Certificate: 15

Accounting Department | (910) 576-6222

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Malcolm Bowyer

Program Head, Accounting

ext. 532

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"I was very nervous going back to school after 30 years. The thing I liked was that MCC is not really a large college. You get more one-on-one time with the instructors. It made learning more pleasant and more personalized."

~ Mary Kennedy

Accounts Payable Administrator for Montgomery County, NC