GET OUR NEWSLETTER |
Associate of Applied Science in Accounting
Degree Overview
With the accelerated degree options at Stratford University, you can complete your Associates in 60 weeks!
The Associate of Applied Science in Accounting degree program prepares students with the necessary skills for entry level positions in business such as accounts payable or accounts receivable clerk or bookkeeper. The program also builds a core foundation for the Bachelor of Science in Business Administration program at Stratford.
Program Requirements and Online Options
Students can complete the program through classroom instruction, online instruction, or a combination of both.
| Credits Required | Number of Classes | |
| Core Component | 58.5 | 13 |
| Electives | 9 | 2 |
| Arts and Sciences | 22.5 | 5 |
| Total Required for Graduation | 90 | 20 |
Core Courses
Elective Pool
Arts and Sciences
Intermediate Accounting I - ACC299
Credits: 4.5Prerequisites: BUS122 or Experience
Intermediate Accounting II - ACC300
Credits: 4.5Prerequisites: Intermediate Accounting I
This course covers the accounting for intangible assets, current and non-current liabilities, stockholders’ equity, investments, income taxes, compensation, leases, additional reporting issues, and discounted cash flows. The material refers to pronouncements of the Financial Accounting Standards Board and the
American Institute of Certified Public Accountants.
Intermediate Accounting III - ACC301
Credits: 4.5Prerequisites: Intermediate Accounting II
This course is an extension of ACC 304, Intermediate II. Topics covered include the accounting for investments, revenue recognition, income taxes, pensions and postretirement benefits, and leases; accounting changes and error analysis; preparation of the statement of cash flows; and full disclosure in financial reporting.
The material refers to pronouncements of the Financial Accounting Standards Board and the American Institute of Certified Public Accountants.
Cost Accounting 4.5 - ACC330
Credits: 4.5Prerequisites: Accounting II
This course covers accounting procedures relating to the process cost system, the estimated cost system, and the standard cost system. Examines the accounting for by-products and includes comprehensive coverage of budgeting for all areas of business enterprise: sales, production, commercial expenses, capital investments, and forecasting.
Auditing - ACC335
Credits: 4.5Prerequisites: Intermediate Accounting II
This course covers theory of auditing, including the educational and moral qualifications for auditors, as well as the role of the auditor in the American economy. Emphasizes professional standards, professional ethics, and the legal liability of auditors. Comprehensively covers planning and designing the audit program, gathering and summarizing evidence, and internal control.
Introduction to Business - BUS100
Credits: 4.5Prerequisites: None
This course provides a background on business and management. Students will discuss human relations, organizational structure, communications, technology in business, and strategic planning.
test edit.
Principles of Accounting I - BUS112
Credits: 4.5Prerequisites: None
This course is an introduction to the basics of accounting procedures. Topics include, accounting techniques and cycles, billings, balance sheets, and financial statements.
Principles of Accounting II - BUS122
Credits: 4.5Prerequisites: BUS112
This course expands the students knowledge of preparing balance sheets and financial statements. The student will prepare general ledger entries, prepare payroll, and discuss budget control.
Business Law - BUS200
Credits: 4.5Prerequisites: Student must take any 100 level course beforehand
This course is an introductory to law and ethics and outlines the ethical responsibilities managers face when conducting business. This course includes vulnerability to lawsuits and litigation. American and international perspective and interpretations of laws and ethical standards are discussed.
Business Communications - BUS220
Credits: 4.5Prerequisites: None
This course prepares the student for communication in the workplace. The student will prepare memorandums, letters, proposals, presentations, newsletters, and flyers. Discussions will focus on information exchange in and outside of the organization. Students presentations will be critiqued on message intended and message received.
Principles of Economics - BUS250
Credits: 4.5Prerequisites: BUS100 or Equivalent
This course examines supply and demand, market demand and elasticity, cost theory, market structures, pricing theory, and consumer behavior. Regulation, antitrust policy, and income distribution are also discussed.
Taxation Principles - BUS320
Credits: 4.5Prerequisites: BUS122 or Equivalent
This course provides a sufficient understanding of the tax environment to evaluate business transactions. Fundamental tax concepts are applied to a variety of business, investment, employment, and personal transactions. Topics include business formation, capital expenditures, employee and executive compensation, international and multi-state operations and disclosure.
Managerial Accounting - BUS340
Credits: 4.5Prerequisites: None
This course covers financial accounting concepts and managerial accounting topics. The course introduces finance and its importance and relevance to business operations. It covers the internal financial environment of a business. Topics include financial statements analysis, cost accounting, job order costing, and process product costing.
Computer Office Applications - CIS110
Credits: 4.5Prerequisites: None
In this course, students learn how to generate word, spreadsheet, database, and presentation documents using the Microsoft Office Professional suite of products. Topics include: editing methods, document merging, templates, document preparation, file naming and storage conventions, backup methods, macros, desktop publishing, object linking and embedding (OLE), and Visual Basic application extensions.
College Composition - ENG111
Credits: 4.5Prerequisites: None
This course focuses on reviewing grammar, sentence structure, punctuation skills, and style points required for effective written communication. Students use a standard handbook and apply proofreading skills to all types of written communications. The student is guided in learning writing as a process: understanding audience and purpose, exploring ideas and information, composing, revising, and editing.
Current Topics in English - ENG290
Credits: 4.5Prerequisites: None.
This course concentrates on current issues in English including, but not limited to, introductory topics in understanding and creating various genres of English communication such as narrative prose, technical communication, poetry, and cinematic forms.
Oral Communications - ENG310
Credits: 4.5Prerequisites: None
This course presents the principles and functions of spoken communications. The student learns how to prepare to deliver various types of oral presentations. Emphasis is on planning and on how to orient content to a particular audience. Students present short talks and plan and present longer, more formal speeches on assigned topics and/or on topics of choice.
Advanced Composition and Research - ENG320
Credits: 4.5Prerequisites: ENG111 or equivalent
This course emphasizes advanced writing and research including understanding the documentation process, presenting material in academic form, and academic research techniques. Materials may Include MLA and APA styles effective use of internet research tools, critical reading processes, and research writing techniques.
Special Topics in English - ENG490
Credits: 4.5Prerequisites: ENG111 or equivalent.
This course concentrates on special topics in English. Topics may include, but are not limited to, advanced topics such as English philology and etymology, as well as advanced topics in rhetoric and critical interpretation of texts.
Principles of Ethics - HUM110
Credits: 4.5Prerequisites: None
This course focuses on the application of ethics to personal and professional life. Positive and negative sides of behavior and how this affects self-image and self-respect will be discussed.
Spanish I - HUM210
Credits: 4.5Prerequisites: None
This course uses vocabulary and structure through a series of activities designed for realistic communication which allow students to achieve both written and spoken Spanish language skills. Through reading, dialogue, and associated study, students develop an understanding of the language and cultural distinctions of Spanish speakers worldwide.
Special Topics in the Humanities - HUM290
Credits: 4.5Prerequisites: None.
This course concentrates on current issues in the humanities. Topics may include, but are not limited to, introductory topics in philosophy, religion, culture, and/or language arts.
World Literature - HUM320
Credits: 4.5Prerequisites: None
This course emphasizes an understanding and appreciation of world literature. Materials covered Include Western and non-Western literary endeavors. Focus will be on similarities among the various literatures, analysis of literary genre, and appreciation of voice.
The American Experience - HUM330
Credits: 4.5Prerequisites: None
This course emphasizes the development of American values and Institutions through analysis of social, political, and economic materials. The course examines the Influence of political, economic, social, and environmental factors as it explores Ideas of Individualism, success, and national character. Materials may include historical documents, literature, and social, political, and artistic works.
Understanding World Cultures - HUM410
Credits: 4.5Prerequisites: None
This course discusses civilizations and cultures as they evolved from Eastern, Western, African and South American influences. The student is enabled to relate diverse cultures to their impact on contemporary society, politics, and world events.
Spanish II - HUM420
Credits: 4.5Prerequisites: HUM310
This course reviews the fundamentals of the Spanish language and provides special attention to the continuing development of students' conversational and reading skills. Students build upon their understanding of the language in both written and oral forms.
Special Topics in the Humanities - HUM490
Credits: 4.5Prerequisites: None.
This course concentrates on special topics in the humanities. Topics may include, but are not limited to, advanced topics in ethics, philosophy, religious and cultural studies, and/or language arts.
Special Topics in Humanities II - HUM491
Credits: 4.5Prerequisites: None
This course concentrates on special topics in the humanities. Topics may include, but are not limited to, advanced topics in ethics, philosophy, religious and cultural studies, and/or language arts.
Special Topics in Humanities III - HUM492
Credits: 4.5Prerequisites: None
This course concentrates on special topics in the humanities. Topics may include, but are not limited to, advanced topics in ethics, philosophy, religious and cultural studies, and/or language arts.
Fundamentals of Mathematics - MAT110
Credits: 4.5Prerequisites: None
This course provides an introduction to the basic techniques of mathematics and applies them to problem solving in different areas of business and industry. This course does not count towards the Bachelor's program.
College Algebra - MAT210
Credits: 4.5Prerequisites: None
This course explores a series of algebraic concepts including rational expressions, radicals and exponents, quadratic equations, systems of equations, and applications.
Current Topics in Mathematics - MAT290
Credits: 4.5Prerequisites: None
This course concentrates on current issues in mathematics. Topics may include, but are not limited to, set theory, algebraic concepts, geometry, and probability.
Statistics - MAT310
Credits: 4.5Prerequisites: None
This course presents material essential in an increasing number of professional fields by providing a new type of competence, quantitative literacy. Topics include descriptive statistics; collecting and interpreting data; inferential statistics; probability; consumer mathematics; management mathematics; and growth and scaling.
Calculus - MAT410
Credits: 4.5Prerequisites: MAT210 or equivalent
This course focuses on techniques of differential and integral calculus likely encountered in professional activities and real-world situations. Students will gain a sound, intuitive understanding of the basic concepts of calculus through a problem-solving approach. Topics include functions, graphs, and limits; differentiation; derivatives; exponential and logarithmic functions; integration; and variables.
Special Topics in Mathematics - MAT490
Credits: 4.5Prerequisites: Permission of the Instructor
This course concentrates on special topics in mathematics. Topics may include, but are not limited to, mathematical history and philosophy, Euclidian and non-Euclidian geometries, linear algebra, polar coordinates, vectors, partial derivatives, line integrals, and multiple integrals, as well as applications for these topics.
Social Psychology - PSY110
Credits: 4.5Prerequisites: None
This course provides an application of the Psychological principles to the development of a stable social framework within business and personal environments.
Current Topics in Psychology - PSY290
Credits: 4.5Prerequisites: None.
This course concentrates on current issues in psychology. Topics may include, but are not limited to, introductory topics in learning, memory, motivation, emotion, states of consciousness, psychological assessment, mental health, psychology of personality, and creativity.
Organizational Behavior - PSY310
Credits: 4.5Prerequisites:
Human Growth & Development - PSY320
Credits: 4.5Prerequisites: None
This course emphasizes the psychological, cognitive, emotional, and social development of the human organism. Materials include those related to the various stages of the life span, and the developmental Influence of social class, the family, the school, and the group. A focus is placed on the abilities, needs, problems, and concerns of humans to change throughout life, and how people are shaped by their experiences throughout their development.
Critical Thinking and Reasoning - PSY340
Credits: 4.5Prerequisites: None
This course is designed to help students develop thinking skills and make good judgments. Participants are exposed to both logical and illogical thinking processes as a means to develop their skills in reasoning, analysis and the use of logical arguments. Various kinds of arguments are presented and analyzed, and logical fallacies are explored with the goal of reaching sound conclusions. Deductive and inductive reasoning are examined as are the criteria for sound reasoning and common reasoning mistakes people make. Students debate issues from different sides with both logical and illogical arguments.
Special Topics in Psychology - PSY490
Credits: 4.5Prerequisites: PSY110 or equivalent.
This course concentrates on special topics in psychology. Topics may include, but are not limited to, advanced topics in deviant behavior, psychological testing and assessment, religious behavior, neurophysiology, and psychology and the law.
General Science - SCI110
Credits: 4.5Prerequisites: None
This course examines scientific concepts and principles in an integrated manner to provide an overview of the sciences. Topics include physics, astronomy, chemistry, earth science, and biology as a means to address areas such as growing global population, limited resources and the fragile environment.
Microbiology - SCI250
Credits: 4.5Prerequisites: None
This course examines the structure, nutrition, growth, genetics, classification, and ecology of bacteria, viruses, fungi, and protozoa. Attention will be given to methods of microbial control, and the human immune response to microbes. Students will also learn the fundamentals of microscopy, laboratory safety, scientific method and techniques of experimentation. Laboratory component required
Current Topics in Science - SCI290
Credits: 4.5Prerequisites: None.
This course concentrates on current issues in science. Topics may include, but are not limited to, introductory topics in meteorology, geology, ecology, evolutionary biology, and the space sciences.
Introduction to Biochemistry - SCI360
Credits: 4.5Prerequisites: SCI110
This course examines the basic structures and functions of carbohydrates, lipids, nucleotides and proteins and their role in human metabolism. Vitamins, co-enzymes, and minerals are examined and pathways for xenobiotic metabolism are discussed.
Impact of Science and Technology - SCI410
Credits: 4.5Prerequisites: None
This course is an introduction to the basic concepts of science and future thinking. The content demonstrates how scientific and technological advances have significantly impacted all aspects of contemporary life.
Special Topics in Science - SCI490
Credits: 4.5Prerequisites: None
This course concentrates on special topics in science. Topics may include, but are not limited to, advanced topics in interdisciplinary topics such as the history of science and technology, cross-cultural studies of science, cosmology, biotechnology, the use of science and technology to enhance human abilities and quality of life, and techniques for assessment and remediation of science and technology hazards.
