Students entering with less than the required program entrance skills may be required to meet prerequisites not listed in the curriculum sequence.
CA – Courses required for a certificate in Accounting
CSB – Courses required for a certificate in Small Business Accounting
F – Course may only be offered during Fall semester
P – Prerequisite required for course
S – Course may only be offered during Spring semester

First Semester

ACCT 100	Accounting Principles and Control (CA, CSB)	3
MATH 102	Elementary Algebra (CA)(see substitute)*	4
ENGL 101	English Composition (CA, P)	3
CITA 150	Computer Applications & Business Systems (CA, CSB)(see substitute)*	4
PHLE 119	Core Values and Ethical Decision Making (CA)	1
		15

Second Semester

ACCT 101	Financial Accounting (CA, P)	4
BUSN 103	Introduction to Business	3
BUSN 149	Business Math (CA, CSB)(see substitute)*	3
ECON 205	Principles of Economics(see substitute)*	3
CITP 125	SQL Query Language (CSB)	3
		16

Third Semester

ACCT 102	Managerial Accounting (CA, P)	3
ACCT 212	Tax Accounting (CSB, P, F)	3
BUSN 201	Business Communications (CA)(see substitute)*	3
ACCT 242	Payroll and Business Taxes (CA, CSB, F)	3
CITA 200	Accounting Software Package (CA, CSB)	3
	Area D Elective	2
		17

Fourth Semester

ACCT 250	Intermediate Accounting (P, S)	3
ACCT 272	Accounting Internship	4
BUSN 215	Small Business Management	3
BUSN 134	Managing Diversity (S)	3
BUSN 210	Legal and Social Environment of Business	3
		16

Minimum Requirements

CA: Certificate in Accounting		34
CSB: Certificate in Small Business Accounting		22
AAS: Accounting AAS Degree		64

*Course Approved Substitutions

MATH 102		MATH 107, 130, 134 (Choose one course; student choosing a 3 credit hour math course may complete an additional Area D elective to complete this requirement
BUSN 149		MATH 136, 143, 245, 247 (Choose on course)
BUSN 201		ENGL 102
ACCT 250		ACCT 243
ECON 205		ECON 206, 202

Course	Prerequisite
ACCT 101	ACCT 100 ACT score of at least 22 in math, or Grade of Bor better in high school accounting, or Conset of program coordinator
ACCT 102	ACCT 101
ACCT 212	ACCT 100
ACCT 242	ACCT 100
ACCT 250	ACCT 101
ENGL 101	ACT score of at least 18 in English
CITP 125	CITA 150
Course	Approved Substitutions
Math 102	Math 107, 130, 134(choose one course; student choosing a 3 credit hour math course may complete an additional Area d elective to complete the requirement)
BUSN 159	Math 136, 143, 246, 247
BUSN 201	ENGL 102
ACCT 250	ACCT 243
ECON 205	ECON 206, ECON 202

NOTE: The program requirements presented here are effective Spring 2008. Previous versions of the KC Catalog are available in their entirety at our catalog archive. If you are uncertain about which catalog you should reference, please contact an academic advisor. Please contact an academic advisor with questions regarding course registration or degree/certificate completion.