Skip to Content
Sinclair College

2022 - 2023 Catalog Year
Accounting (Part-time)

Degree: Associate of Applied Science
Division: Business and Public Services

Pre-Program Considerations: This Degree is not designed to meet traditional bachelor requirements. Students who complete the accounting program can qualify to sit for CPA exam in Ohio but they will need to meet additional qualification set by the governing association. The CPA Test is administered by the American Institute of Certified Public Accountants (AICPA). The Accountancy Board of Ohio is the governing body that sets the requirements for Ohio.

This Sample Program Pathway is designed to provide an example of course selections in a term by term sequence. Please see an Academic Advisor for a plan specific to your academic needs.

Fall Semester (First Year)
Hours
 

Description: An introduction to preparation and use of accounting reports for business entities; focus on uses of accounting for external reporting, emphasizing accounting as a provider of financial information. Traditional testing (proctored or in Testing Center) is used in all online sections.

Prerequisites: MAT 0050 and MAT 0050 or MAT 1120 or MAT 1120

Description: In English Composition I students learn reflective, analytical and argumentative writing strategies, incorporating sources and personal experience. Students will negotiate between public and private rhetorical situations and purposes to achieve academic literacy. They will write multiple drafts using a recursive writing process as they work toward fluency in style and mechanics.

Prerequisites: DEV 0035 and DEV 0035 and DEV 0035 and DEV 0035 and DEV 0035 and DEV 0035 and DEV 0035 or Other (Placement Test Score) or Other (Placement Test Score) or Other (Placement Test Score) or Other (Placement Test Score) or Other (Placement Test Score) or Other (Placement Test Score) or Other (Placement Test Score)

 

Term hours subtotal:

6

Spring Semester (First Year)
Hours
 

Description: An introduction to the use of accounting information by managers. Topics include the use of accounting information for planning and control, performance evaluation, decision-making and the statement of cash flows, along with financial statement analysis. Traditional testing (proctored or in Testing Center) is used in all online sections.

Prerequisites: ACC 1210

Description:

Use word processing, spreadsheet, database and presentation software applications to create reports, spreadsheets, databases and presentations for business and other applications.

 

Term hours subtotal:

6

Summer Semester (First Year)
Hours
 

Description:

This course uses general ledger software and spreadsheets to record, report and analyze accounting information.

Prerequisites: ACC 1100 or ACC 1210 and BIS 1120

Description:

Applications of mathematics and functions to business analysis. Linear applications, functions, financial mathematics, systems, matrices, inequalities. Traditional testing (proctored or in Testing Center) is used in all online sections. Note: Students who have not completed the required prerequisite courses listed, but have successfully completed MAT 0200 with a grade of C or better, can register for MAT 1460 together with the co-requisite course MAT 0460, Booster for Mathematics for Business Analysis.

Prerequisites: MAT 0300 and Other ( with a grade of C or better or satisfactory score on math placement test)

 

Term hours subtotal:

6

Fall Semester (Second Year)
Hours
 

Description: Development of accounting standards, conceptual framework of financial accounting. Review of the accounting cycle, preparation of income statement, statement of owner's equity, balance sheet, statement of cash flows and additional reporting issues. Time value of money, current asset and current liability accounting and reporting. It is strongly recommended that you complete ACC 1510 prior to registering for ACC 2101. However ACC 1510 may be taken concurrently.

Prerequisites: ACC 1220

Description:

Statistical techniques and methodology. Graphical and tabular presentation of data, probability, parameters, statistical distributions, sampling, confidence intervals, tests of hypotheses, regression, and correlation. Three classroom, two lab hours per week. Traditional testing (proctored or in Testing Center) is used in all online sections.

Prerequisites: MAT 0300 and Other ( with a grade of C or better or satisfactory score on math placement test)

 

Term hours subtotal:

7

Spring Semester (Second Year)
Hours
 

Description: Transaction analysis and financial reporting for long-term assets, long-term liabilities and stockholder's equity.

Prerequisites: ACC 2101 and ACC 2101

 

Term hours subtotal:

6

Summer Semester (Second Year)
Elective course signified by
Hours
 

Description: Major trends in the development of Western culture, emphasizing political, economic, social and cultural achievements, from prehistory to the seventeenth century.

Notes: Any Arts and Humanities elective from the approved Ohio Transfer 36 List. View electives at: https://www.sinclair.edu/about/offices/provost/articulation-transfer/ohio-transfer-36/

Description: Microeconomic theory including price theory, the theory of the firm, resource demand and wage determination. Also includes public policy toward business, economic inequality, labor, trade, balance of payments and the economics of third-world nations. Traditional testing (proctored or in Testing Center) is used in all online sections.

Prerequisites: DEV 0035 and MAT 0050 or MAT 1120

 

Term hours subtotal:

6

Fall Semester (Third Year)
Hours
 

Description: Introductory course including the basic tax model, personal gross income, personal deductions and credits, property transactions, special tax computations and introduction to corporate taxation.

Description: The American business system and basic principles of the free market system. Includes introduction of business concepts, entrepreneurship, management, marketing, economics, accounting and other important business principles.

 

Term hours subtotal:

6

Spring Semester (Third Year)
Elective course signified by
Hours
 

Description: Course covers tax research, federal, state and local business income tax returns and preparation of information returns, tax filings for trusts, estates and nonprofit organizations, and the reporting of advanced tax compliance issues for individual and business tax returns.

Notes: Program elective. Choose from the following courses: ACC 2322, ACC-2510, ACC 2700, MAN-2110, MAN-1110, MAN-1106, CIS-1111, MRK-2145, OR LAW-1102 (ACC 2322 - Advanced Taxation is recommended to earn the Tax Practitioner Certificate and for preparation to take the IRS Enrolled Agent Certificate exam.)

Prerequisites: ACC 2321

Description: The American legal system as it relates to business transactions, including the judicial system and sources of law, legal procedures, torts, business ethics and social responsibility, contracts, property, employment law, agency, partnerships and corporations.

 

Term hours subtotal:

6

Summer Semester (Third Year)
Elective course signified by
Hours
 

Description: Marketing strategies and decision making in the context of other business functions. Topics include: research and analysis of markets, environments and competition; market segmentation and selection of target markets; consumer and organizational behavior; planning and integration of product, price, promotion and distribution activities for profit and nonprofit, domestic and global settings.

Prerequisites: ECO 2180

Description: Focusing on development of effective small group decision-making and leadership skills, stressing better methods of expressing oneself and understanding others through learning group communication, theory and participating in small group decision-making experiences.

Notes: Communication Elective: Choose from COM 2225 and COM 2211 (Small group communication is recommended due to the practical experiences and activities in leadership and group decision -making.)

Prerequisites: DEV 0035 or Other (Any other college level English course)

 

Term hours subtotal:

6

Fall Semester (Fourth Year)
Hours
 

Description:

Application of cost accounting concepts and techniques to complex problems in manufacturing accounting and service firms. It is strongly recommended that you complete ACC 1510 prior to registering for ACC 2211. However ACC 1510 may be taken concurrently.

Prerequisites: ACC 1220

Description: Review of accounting information systems and an overview of auditing. Covers internal controls and system documentation, transaction processing and databases, professional standard and ethics. Review of legal liability, audit evidence, risk evaluation and audit planning, audit procedures and audit reports.

Prerequisites: ACC 2101

 

Term hours subtotal:

6

Spring Semester (Fourth Year)
Hours
 

Description: This course uses accounting and finance concepts to effectively analyze and manage business finances.

Prerequisites: ACC 1220

 

Term hours subtotal:

3

This information is for planning purposes only. Sinclair College will make every effort to offer curriculum listed above but reserves the right to change, add and cancel curriculum offerings for unforeseen circumstances. View current catalog.