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Plans of Study 2014-2015

These are 2014-2015 plans of study.

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Accountants, and the theoretical principles they use in their work, stand at the very center of our financial and economic activities. Economists, investors, business executives, labor leaders, bankers, and government officials all rely upon financial statements and other reports prepared by accountants to summarize and interpret the multitude of financial transactions that comprise day-to-day economic activity. The true value of an accountant is measured by his or her ability to develop and present understandable, reliable analyses of financial positions and the results of operations upon which business decisions are based.

The Accounting Associate Degree program prepares graduates for employment as accountants in business, industry, and government. Many experienced accountants become owners/operators of their own public accounting firms. The program emphasizes the use of personal computers along with manual procedures of accounting. The Accounting Associate Degree program is ideally suited to the needs of those who wish to take the Ohio CPA Examination with qualifying examinations upon graduation.

Certificate of Accounting Concentration (CPA Exam Preparation)

The Certificate of Accounting Concentration is intended for individuals who possess a bachelor’s, master’s, or doctoral degree in an area other than accounting and want to qualify under Ohio law to sit for the Ohio CPA exam. The 39 hours of course work recommended would provide candidates with the broadest possible knowledge of all four parts of the exam. The Certificate of Accounting Concentration is exclusively for the student with a bachelor’s, master’s, or doctoral degree from a U.S. college or university (or foreign degree evaluation that has been accepted by the Ohio Accountancy Board) in an area other than accounting.  The plan of study is to prepare that student to meet the accounting course requirements under Ohio law to sit for the Ohio CPA exam.

Certificate of Accounting Foundations

The Certificate of Accounting Foundations provides the student with the fundamental accounting skills necessary to pursue entry-level and clerk positions.  In addition, the courses in the certificate can be the gateway to the accounting associate degree program at Columbus State, which could lead to a transfer to a bachelor degree program at a four year institution.  This certificate is also beneficial for entrepreneurs who need the knowledge of basic accounting processes and statements in their own small business.

Certificate of Internal Auditing

The Certificate of Internal Audit program develops the competencies required for today’s internal auditor or the business professional involved with, or responsible for, related issues. The topics covered in this certificate program include Sarbanes-Oxley compliance, internal auditing, operational auditing, fraud control, and fraud prevention.

Certificate of Taxation Specialist

The Certificate of Taxation Specialist was developed to provide students with an understanding of the fundamental concepts of practicing in all areas of taxation. Students will obtain the needed tools and skills necessary to be employable within a tax firm or pursue their own tax preparation practice. This certificate will also allow students to pursue this specialized area of employment opportunity without the extensive coursework that is required in the associate degree.

Traditional Classes and Online/Distance Learning Choices

The Accounting program offers both traditional and online/distance learning (DL) options for students. The traditional learning experience provides students with high quality instruction in small classes on Columbus State’s campuses or at one of our regional learning centers. Accounting also offers online/distance learning courses, which provide the same high quality learning as traditional instruction and provide the flexibility of completing coursework online.

Upon completion of the Associate of Applied Science Degree in Accounting, the graduate will be able to:

  • Apply generally accepted accounting principles to measure, process, and communicate financial information about a business entity
  • Use accounting computer software to maintain accounting records and prepare financial statements
  • Prepare flowcharts and evaluate the internal controls of accounting processes
  • Apply theory and practical applications to budgeting, break-even analysis, product costing, profit planning, and cost analysis for decision making purposes
  • Use financial statements for decision making purposes; make comparisons and interpret the results of financial statement analysis
  • Explain the purpose and standards for Audit and Assurance Services as well as the procedures used in applying auditing standards while conducting an independent audit 
  • Research the rules contained in the AICPA Code of Professional Conduct and apply the rules to professional accounting scenarios 
  • Apply FASB accounting standards to solve accounting problems. Describe the structure of the federal tax system and apply the Internal Revenue Code in the calculation and reporting of the taxable income and income tax liabilities.

 The Accounting program is accredited the Accreditation Council for Business Schools and Programs (ACBSP), demonstrating it has met standards of business education that promote teaching excellence.

Accounting Associate Degree

COURSE . CR
Semester 1 . .
ACCT 1211 Financial Accounting  3
BOA 1102 Excel I  2
COLS 1100 First Year Experience Seminar  1
ECON 2200 Principles of Microeconomics  3
ENGL 1100 Composition I  3
HUM XXXX Refer to approved GE - HUM list  3
TOTAL CREDIT HOURS . 15
Semester 2 . .
ACCT 1212 Managerial Accounting  3
ACCT 2232 Federal Taxation I  3
FMGT 2201 Corporate Finance  3
LEGL 2064 Legal Environment of Business  3
STAT 1350 Elementary Statistics  3
TOTAL CREDIT HOURS . 15
 
Semester 3 . .
ACCT 2211 Cost Accounting  3
ACCT 2250 Intermediate Accounting I  4
ACCT XXXX Technical Elective  3
BMGT 1102 Interpersonal Skills  2
SBS XXXX Refer to approved GE - SBS list  3
TOTAL CREDIT HOURS . 15
Semester 4 . .
ACCT 2241 Auditing  4
ACCT 2252 Intermediate Accounting II  4
ACCT 2299 Accounting Capstone 3
.  or .
ACCT 2901 Accounting Practicum  3
BOA 1117 Payroll  1
NAT XXXX Refer to approved GE - NAT list  3
TOTAL CREDIT HOURS . 15
TOTAL DEGREE CREDIT HOURS . 60

Technical Electives
The following courses are approved for technical elective requirements:

ACCT 1400 Accounting Systems  3
ACCT 1500 Accounting Documentation  1
ACCT 2231 State & Local Taxation  3
ACCT 2236 Federal Taxation II  3
ACCT 2239 Advanced Taxation  3
ACCT 2240 Tax Practice  3
ACCT 2258 Advanced Accounting  3
ACCT 2266 Public Administration/Fund Accounting  3
ACCT 2275 Fraud Examination  3
ACCT 2281 Sarbanes Oxley  3
ACCT 2291 Internal Auditing  3
ACCT 2293 Operational Auditing and Special Topics  3
BOA 1122 QuickBooks  2

NAT
GE-NATURAL/PHYSICAL SCIENCES REQUIREMENT                                   
(SELECT ONE)

ASTR 1141 Life in the Universe  3
ASTR 1161 The Solar System  3
ASTR 1162 Stars and Galaxies  3
ASTR 1400 Astronomy Laboratory  1
BIO 1111 Introduction to Biology I  4
BIO 1112 Human Biology  4
BIO 1113 Biological Sciences I  4
BIO 1114 Biological Sciences II  4
BIO 1125 Plant Biology  4
BIO 1127 Environmental Science I  4
BIO 2215 Introduction to Microbiology  4
BIO 2232 Human Physiology  4
CHEM 1100 Chemistry and Society  5
CHEM 1111 Elementary Chemistry I  4
CHEM 1112 Elementary Chemistry II  4
CHEM 1171 General Chemistry I  5
CHEM 1172 General Chemistry II  5
GEOL 1101 Introduction to Earth Science  4
GEOL 1105 Geology and the National Parks  3
GEOL 1121 Physical Geology  4
GEOL 1122 Historical Geology  4
GEOL 1151 Natural Disasters  3
PHYS 1103 World of Energy  3
PHYS 1106 Physics by Inquiry: Properties & Motion  5
PHYS 1200 Algebra-Based Physics I  5
PHYS 1201 Algebra-Based Physics II  5
PHYS 1250 Calculus-Based Physics I  5
PHYS 1251 Calculus-Based Physics II  5

HUM
GE-ART/HUMANITIES REQUIREMENT (SELECT ONE)

HART 1201 History of Art I  3
HART 1202 History of Art II  3
HIST 1111 European History to 1648  3
HIST 1112 European History since 1648  3
HIST 1151 American History to 1877  3
HIST 1152 American History since 1877  3
HIST 1181 World Civ. I: Non-Western/Non-Amer to 1500  3
HIST 1182 World Civ. II: Non-Western/Non-Amer since 1500  3
HIST 2223 African-American History I: 1451-1876  3
HIST 2224 African-American History II: 1877-Present  3
HUM 1100 Introduction to Humanities  3
HUM 1270 Comparative Religions  3
MUS 1251 Survey of Music History  3
PHIL 1101 Introduction to Philosophy  3
PHIL 1130 Ethics  3

SBS
GE-SOCIAL BEHAVORIAL SCIENCE REQUIREMENT                                   
(SELECT ONE)

ANTH 2202 Introduction to Cultural Anthropology  3
GEOG 2400 Economic and Social Geography  3
POLS 1100 American Government  3
SOC 1101 Introduction to Sociology  3
PSY 1100 Introduction to Psychology  3

Certificate of Accounting Concentration (CPA Exam Preparation)

COURSE . CR
Semester 1 . .
ACCT 1211 Financial Accounting  3
ACCT 1212 Managerial Accounting  3
LEGL 2064 Legal Environment of Business  3
TOTAL CREDIT HOURS . 9
Semester 2 . .
ACCT 1400 Accounting Systems  3
ACCT 2250 Intermediate Accounting I  4
ACCT 2211 Cost Accounting  3
TOTAL CREDIT HOURS . 10
Summer Semester . .
ACCT 2252 Intermediate Accounting II  4
ACCT 2232 Federal Taxation I  3
TOTAL CREDIT HOURS . 7
Semester 3 . .
ACCT 2236 Federal Taxation II  3
ACCT 2241 Auditing  4
TOTAL CREDIT HOURS . 7
Semester 4 . .
ACCT 2258 Advanced Accounting  3
ACCT 2266 Public Administration/Fund Accounting  3
TOTAL CREDIT HOURS . 6
TOTAL CERTIFICATE CREDIT HOURS  . 39

Certificate of Accounting Foundations

Semester 1 . .
ACCT 1211 Financial Accounting  3
TOTAL CREDIT HOURS . 3
Semester 2 . .
ACCT 1212 Managerial Accounting  3
ACCT 1400 Accounting Systems  3
TOTAL CREDIT HOURS . 6
Semester 3 . .
ACCT 1500 Accounting Documentation  1
ACCT 2250 Intermediate Accounting I  4
TOTAL CREDIT HOURS . 5
TOTAL CERTIFICATE CREDIT HOURS  . 14

Certificate of Internal Auditing

COURSE . CR
Semester 1 . .
ACCT 2275 Fraud Examination  3
ACCT 2281 Sarbanes Oxley  3
TOTAL CREDIT HOURS . 6
Semester 2 . .
ACCT 2291 Internal Auditing  3
ACCT 2293 Operational Auditing  3
TOTAL CREDIT HOURS . 6
TOTAL CERTIFICATE CREDIT HOURS  . 12

Certificate of Taxation Specialist

COURSE . CR
Semester 1 . .
ACCT 2231 State & Local Taxation  3
ACCT 2232 Federal Taxation I  3
TOTAL CREDIT HOURS . 6
Semester 2 . .
ACCT 2236 Federal Taxation II  3
BOA 1122 QuickBooks  2
LEGL 2064 Legal Environment of Business  3
TOTAL CREDIT HOURS . 8
Semester 3 . .
ACCT 2239 Advanced Taxation  3
ACCT 2240 Tax Practice  3
TOTAL CREDIT HOURS . 6
TOTAL CERTIFICATE CREDIT HOURS  . 20