Curriculum - Accounting (A.S.)

SNHU's Associate Degree in Accounting is a 60-credit hour program that's ideal for anyone interested in an entry-level career in accounting - or who might want to eventually go on and pursue a bachelor's or master's in accounting. Classes are offered year-round on campus and online and you can start any term - which makes it easy to find a time that fits your schedule. 

To earn your Associate Degree in accounting degree from SNHU, you must successfully complete the following courses (which are three-credit hour courses unless otherwise noted):

Associate of Science Core Courses

COM-212: Public Speaking
This course is designed to help students develop abilities, including organization and delivery skills, for all speaking situations. The evaluation and improvement of voice, diction, articulation and posture also are studied. May not be used as literature elective.
Prerequisites:
ENG-120, ENG-121H ENG-200 or ENG-200H
ENG-099: Fundamentals of Writing
This course is a basic writing course designed to help students acquire the composition skills they need to succeed in ENG 120. Students will be engaged in preparing essays that respond to written texts, thereby combining reading skills with writing strategies. In addition, ENG 101 provides a systematic introduction to/review of grammar, mechanics and other college-writing conventions. One major objective of ENG 099 is to teach students to prepare essays that review and evaluate the ideas and issues found in the writings of others. All ENG 101 students must pass the Basic Competency Examination before being admitted into ENG 120. A common-course grammar/mechanics test is given during the final week of the semester. Classroom instructors confirm placement in ENG 099 during the first two weeks of instruction. Credits awarded for this course are counted in addition to the 120-credit minimum degree requirement. Classes are kept intentionally small, typically 15 students per section, to assure maximum benefit.
ENG-120: College Composition I
ENG 120 is a college-level writing course that introduces students to various forms of academic discourse. Students are required to prepare essays in a variety of rhetorical modes, including exposition, description and argumentation. In addition to out-of-class writing assignments, students will be required to compose in-class essays in response to readings and other prompts. ENG 120 introduces students to process-writing techniques, library research and MLA documentation procedures. The primary focus of ENG 120 is to help students acquire the writing skills they need to succeed in an academic environment. Enrollment is kept intentionally small, typically 15 students per section, to assure maximum benefit.
IT-100: Introduction to Information Technology
This is the fundamental computer fluency course required for all Southern New Hampshire University students. It is designed to promote a working knowledge and understanding of computer information technology concepts, skills and capabilities that support academic and professionally related goals and requirements. Students learn about the application and science of information technology. Concepts to master include the fundamentals of computer information technologies along with issues that affect people today such as : Internet and other network technologies, web publishing, digital media, hardware, software, file and database management, information security, viruses, and spyware, social impact, as well as algorithmic thinking and the limits of computation. Students develop capabilities such a managing complexity, assessing the quality of information, collaborating and communicating using IT, anticipating technological change and thinking abstractly and critically about IT. Students develop computer-related skills in support of their college studies and career goals. This is accomplished, in part, by the mastery of word processing, spreadsheet, presentation, and database software.
MAT-050: Fundamentals of Algebra
This course includes a review of basic arithmetic and an introduction to elementary algebra. Topics may include: pre-algebra review; real numbers; algebraic expressions; linear and quadratic equations, graphs and applications; systems of equations; exponents; polynomials and rational expressions. (Credits awarded for this course are in addition to the 120-credit minimum graduation requirement.)

MAT ELE - Students must also complete one 200-level Math elective

Select One of the Following:

FAS-201: Introduction to Humanities I
This course offers vocabulary, understanding and appreciation of the visual arts in their cultural contexts in history, religion, literature, music and ideas. It focuses on the achievements of ancient Greece and Rome, the medieval period and the Renaissance while also exploring related issues in non-European cultures. May be taken independently of FAS-202.
FAS-202: Introduction to Humanities II
This course offers vocabulary, understanding and appreciation of the visual arts in their cultural contexts in history, religion, literature, music and ideas. It focuses on the cultural periods of the Baroque, the Enlightenment, Romanticism and Early Modernism while also exploring related issues in non-European cultures. May be taken independently of FAS-201.
FAS-345: Contemporary Art
This course covers art since 1945, a period of radical experimentation when the very definition of art has been challenged. Painting, sculpture, architecture, photography, and recent developments in video, installation, and multi-media will be examined in relation to major issues in postwar culture, politics, and art criticism.
FAS-370: American Art
This is a course will introduce students to the unique artistic tradition of the United States from Colonial times to World War II. In addition to studying masterworks by the likes of Copley, Cole, Church, Homer, Sargent, and Hooper, students will engage with issues such as the construction of an American identity, the role of the fine arts in American society, and the tensions of class, gender, race, and ethnicity in American art. As such the course will function as a vibrant retelling of American history as revealed in its visual production.
MUS-223: Appreciation and History of Music
This course introduces students to the scope and history of Western art music, with emphasis on music of the Baroque, Classical, Romantic and Modern periods. It provides vocabulary, concepts and aural skills that allow listeners to hear with greater discernment and appreciation. Topics include composers, styles, instrumentation, form, texture and cultural contexts.

Select One of the Following:

PSY-108: Introduction to Psychology
This course provides students an introduction to the scientific study of behavior and mental processes. Students prepare for more advanced concepts in upper-level Psychology courses by learning the basics of how to evaluate research and exploring various areas of specialization within the discipline. Offered every semester.
SOC-112: Introduction to Sociology
This course studies the organization of social behavior and its relationship to society and social conditions. Culture, norm stratification, systems, structure, social institutions and social change are emphasized. Offered every semester.

Accounting Major Courses

ACC-201: Financial Accounting
Financial Accounting establishes the rules and regulations for preparing accounting information used by internal and external sources to evaluate the financial health of an organization. This course will develop the student's ability to interpret financial accounting information, to communicate this information and to understand the accounting system that produces this information.
ACC-202: Managerial Accounting
Managerial Accounting will explore the financial impact of alternative business decisions and the financial benefits of new business practices. After completing this course, the student will understand how accounting and other productivity information can be used to assess the past and improve the future performance of a business by giving managers essential information they need to make more informed decisions.
Prerequisites:
ACC-101 or ACC-210 or ACC-201
ACC-207: Cost Accounting
This course examines the accounting concepts and practices used in the recording, classifying and reporting of cost data. An analysis is made of the behavior of costs and its use to management in the planning and control process. Budgeting, standard cost, job order and process are examined, along with special problems in cost accounting.
Prerequisites:
ACC-102 or ACC-214 or ACC-202
ACC-307: Intermediate Accounting I
This is the first of three courses in intermediate accounting. These courses are designed to extend a student's knowledge of financial accounting practices. The first course focuses on understanding the theoretical framework that provides the foundations for the development of various accounting standards, regulations and practices. This followed by a review of the accounting cycle, including adjusting, correcting, reversing, and closing entries. Students will learn how to prepare accurate and complex financial statements including required disclosures that must accompany an organization's income statement, balance sheet and statement of cash flows; and how time value of money impacts the recording of various transactions. The course concludes with a presentation of techniques to analyze income measurement and profitability analysis.
Prerequisites:
ACC-102 or ACC-214 or ACC-202
ACC-308: Intermediate Accounting II
This is the second of three courses in intermediate accounting. These courses are designed to extend a student's knowledge of financial accounting practices. The second course focuses on an improved understanding of a company's assets and begins a discussion of liabilities. Students will study the recording and disclosure requirements for cash and receivables, inventories, long-lived operational assets and investments, which also serve as financial instruments for an organization. The course concludes with a presentation of recording and disclosure requirements for current and long-term liabilities. Integrated within this course will be exposure to CPA simulation questions and the use of the FARS database for conducting accounting research.
Prerequisites:
ACC-203 or ACC-307
ECO-201: Microeconomics
This course examines the role of economic systems in allocating scarce resources to satisfy the needs and wants of individual members of a society. After a brief exposure to alternative economic systems, the focus becomes the nature and performance of American capitalism. Primary emphasis is placed upon the development of models that explain the behavior of consumers, producers and resource suppliers in various market structures.
Prerequisites:
MAT-130, 140, 210, 240 or MAT-106 & MAT-206
ECO-202: Macroeconomics
This course explores the manner in which the overall levels of output, income, employment and prices are determined in a capitalist economy. The focus is on the forces that act to shape these factors and determine their fluctuations. The role of government fiscal and monetary policy in influencing the level of economic activity is also a major area of study. The impact of international transactions on the domestic economy also is discussed.
Prerequisites:
MAT-130, 140, 210, 240 or MAT-106 & MAT-206
ENG-120: College Composition I
ENG 120 is a college-level writing course that introduces students to various forms of academic discourse. Students are required to prepare essays in a variety of rhetorical modes, including exposition, description and argumentation. In addition to out-of-class writing assignments, students will be required to compose in-class essays in response to readings and other prompts. ENG 120 introduces students to process-writing techniques, library research and MLA documentation procedures. The primary focus of ENG 120 is to help students acquire the writing skills they need to succeed in an academic environment. Enrollment is kept intentionally small, typically 15 students per section, to assure maximum benefit.
ENG-200: Sophomore Seminar
This is a theme-based seminar that builds on the skills learned in SNHU-101 and ENG-120, focusing on information literacy (the ability to locate and evaluate information) as well as written and oral communication skills. The theme of the course will vary according to the instructor, but in all sections, students will conduct extensive research on the topic and communicate their knowledge in a variety of oral presentations and writing assignments that will culminate in a research paper. To be taken during the student's sophomore year.
Prerequisites:
ENG-120 or ENG-120H and sophomore standing or honors
IT-100: Introduction to Information Technology
This is the fundamental computer fluency course required for all Southern New Hampshire University students. It is designed to promote a working knowledge and understanding of computer information technology concepts, skills and capabilities that support academic and professionally related goals and requirements. Students learn about the application and science of information technology. Concepts to master include the fundamentals of computer information technologies along with issues that affect people today such as : Internet and other network technologies, web publishing, digital media, hardware, software, file and database management, information security, viruses, and spyware, social impact, as well as algorithmic thinking and the limits of computation. Students develop capabilities such a managing complexity, assessing the quality of information, collaborating and communicating using IT, anticipating technological change and thinking abstractly and critically about IT. Students develop computer-related skills in support of their college studies and career goals. This is accomplished, in part, by the mastery of word processing, spreadsheet, presentation, and database software.
IT-210: Business Systems Analysis and Design
This course provides students with the necessary level of information technology education relative to understanding the uses and roles of information systems in business organizations. Students receive instruction on the information concepts and methodologies associated with the development of business information systems, and their effective application to the solution of business problems. Students learn the major issues of managing information technology in the contemporary business environment and the relationship between organizations' structures and information technology. Team approaches are utilized along with structured computer laboratories and cases using spreadsheet and database management tools. Writing intensive course.
MAT-240: Applied Statistics
This is a fundamental course in the application of statistics. In this course, students will learn to apply statistical techniques to a variety of applications in business and the social sciences. Students will learn how to solve statistical problems by hand and through the use of computer software. Topics include probability distribution functions, sampling distributions, estimation, hypothesis testing and linear regression.
MKT-113: Introduction to Marketing
This course examines the organization's functions for creating, communicating, and delivering value to customers. These functions, designed to meet customers' needs and organizational goals, include marketing research, environmental monitoring, target market selection, product selection, promotion, distribution and pricing.
OL-125: Human Relations in Administration
The human relations skills that managers need to develop interaction skills that contribute directly to effective human resource management and the development of higher productivity are studied. Skill areas include leadership, motivation, communications, group dynamics, organizational development, management by objectives, and stress and time management. Students learn techniques for becoming more effective managers, subordinates, peers and persons. Students are introduced to the international aspects of human relations.

ACC ELE - Students may select one Accounting elective

Select One of the Following:

MAT-130: Applied Finite Mathematics
This course is designed to prepare students for other courses in the core curriculum and in their majors and to provide a basis for making decisions in life after graduation. Topics include mathematics of finance, probability and counting, descriptive statistics and basic linear regression. (Students who have successfully completed MAT 120 or MAT 150 may not register for MAT 130).
MAT-140: Precalculus
This course emphasizes the algebra and concepts of functions. Students will learn the properties and graphing techniques for different types of functions including: linear, polynomial, rational, trigonometric, exponential, and logarithmic functions. Students will also learn to solve a variety of real world problems that rely on a number of different problem solving strategies and an understanding of these different types of functions.
MAT-210: Applied Calculus I
This is an introductory course in single-variable calculus. Topics include limits, continuity, derivatives, differentiation, integration and the Fundamental Theorem of Calculus. Students will gain experience solving real-world problems involving calculus, including problems in business, economics, natural sciences and social sciences.

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