Program Codes:
ACC.AAS
Associate in Applied Science
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Accounting is one of the most rapidly expanding fields in today’s economy. Since it is service oriented, it involves working with people almost as much as with financial records. Accountants not only collect and report financial data, but they also serve as the link between the data and the people who use it.
Below are required courses and recommended course groupings and sequences for program completion. Courses may have prerequisite and corequisite requirements. Check course descriptions for details.
Covers the accounting cycle from the recording and analyzing procedures through the summarizing procedures and preparation of general purpose, financial statements; the introduction of accounting for corporations with emphasis on the capital structure of the corporation.
Proficiency in Elementary Algebra.
The planning, supervision, control and performance of activities involved in the production of goods and services. The problems of human relations and labor-management and the functions of human resources, marketing, purchasing, production and finance are explored from the standpoint of effectively carrying on business that relates positively to the society of which it is a part.
This course defines computers and computer applications and their use in business, industry and government. Students completing this course will be computer fluent. Students will understand the capabilities and limitations of computers and know how to use them. In addition, students will understand computers and their ethical, legal and societal implications. Topics include the history of computers, hardware devices, software programs, terminology, privacy of information, ethical behavior and the influence of computers on people and society. Hands-on experience includes: using a Windows operating system, a word processor, designing and implementing spreadsheets and producing presentations. This course is recommended for anyone who will be involved with computers and the use of computer application software.
Through a variety of writing projects requiring competence in clear, correct, and effective English, students use inferential and critical skills in the process of composing documented essays. Extensive reading materials serve as structural models and as the bases for discussion and for the writing of essays involving response, analysis, and synthesis.
RDG-011 may be taken as a co-requisite if not previously completed with a grade of "C" or better.
A study of the mathematics and terminology related to buying and selling, time value of money using simple and compound interest, basic statistics with charts and graphs and fundamentals of investing.
Passing score on the College placement test or successful completion of MAT-013
BUS-115 Mathematics of Finance will satisfy the math requirement. Students considering transfer to a baccalaureate program should consult an academic advisor as to the other math choices.
Covers the statement of cash flows; financial statement analysis, the nature of Managerial Accounting, job order cost systems, process cost systems, cost allocation and activity-based costing; analyses for managerial decision making; budgeting, standard cost systems, accounting for decentralized operations and transfer pricing.
ACC-101 with a grade of 'C' or higher.
Brief surveys of the American legal system, procedural law, crimes and torts, administrative agencies, consumer, environmental and planning law. Detailed study of the substantive law of contracts, personal property and bailments and sales law. (In applicable areas, the Uniform Commercial Code is covered as well as the common law principles.)
Through a variety of writing projects requiring competence in clear, correct, and effective English, students use inferential and critical skills in the process of composing argument synthesis essays. Students engage in formal written argumentation based on extensive reading and analysis of complex texts. Through the research process, students will locate, analyze, and synthesize scholarly sources to advance their own informed positions on relevant issues in the composition of a formal research paper.
A grade of “C” or better in ENG-121
Covers the accounting cycle from the recording and analyzing procedures through the summarizing procedures and preparation of general purpose, financial statements; the introduction of accounting for corporations with emphasis on the capital structure of the corporation.
Proficiency in Elementary Algebra.
Choose one course designated in the course descriptions as General Education Social Science.
Short Title : Principles of Economics I
Course Code : ECO-201
Department Description : Business and Computer Science
Course Description :
Introduces the foundations of economic analysis and explores the problems of macroeconomics, including national income, equilibrium analysis and fiscal and monetary policy. The public sector of the national economy is also stressed.
Prerequisites :
A passing score on the algebra portion of the College placement test or MAT-013
Short Title : Principles of Economics II
Course Code : ECO-202
Department Description : Business and Computer Science
Course Description :
Microeconomics: includes such topics as the price system, allocation of resources, distribution of income and the prospects for economic change. International trade is also studied.
Prerequisites :
ECO-201 or written permission of the department chairperson
Short Title : World Geography
Course Code : GLS-131
Department Description : History and Social Science
Course Description :
For many years, the United States has been the global world economic power; both politically and culturally its influence has been felt around the world. More recently other countries are thriving economically, and emerging markets in Brazil, India, Russia, Singapore and Turkey are influencing global economics. Cultural and political events around the world are more than ever interconnected. This course provides students with the opportunity to explore the various regions of the world by focusing on both the spatial distribution of physical factors and the cultural (historical, political and economic) factors that affect countries. This course will also provide students with the knowledge of diverse world patterns-for example, the impacts of increased energy usage around the world and its effect on global warming and climate change, terrorism and globalization.
Short Title : Introductory Government and Politics
Course Code : POS-121
Department Description : History and Social Science
Course Description :
Survey of politics as a concept and political science as a professional discipline. Specific emphasis is placed on development of democratic institutions and values, and the comparative role of public opinion and citizen participation in modern representative democratic systems. Historical and recent United States federal elections are used as case studies.
Short Title : United States State and Local Government
Course Code : POS-201
Department Description : History and Social Science
Course Description :
A comparative analysis of the state, county and municipal levels of government in the United States is offered. Particular attention is given to New Jersey government and politics, state party organizations, interest groups and electorate behavior, as well as the formal governmental structure.
Short Title : United States National Government
Course Code : POS-220
Department Description : History and Social Science
Course Description :
The organization, powers and procedures of the United States national government are presented along with such topics as the role of political parties, electorate behavior and interest groups as a continuing process of United States politics.
Short Title : Comparative Government
Course Code : POS-222
Department Description : History and Social Science
Course Description :
A comparative global study of the development of the modern nation-State. Emphasis is placed on the effects of globalization on countries' political culture and governing institutions. Case studies come from Europe, North America, Latin America, The Middle East, and Asia.
Short Title : Introduction to Psychology
Course Code : PSY-123
Department Description : History and Social Science
Course Description :
Provides a psychological basis for the understanding of human behavior. A survey of fundamentals that are necessary for subsequent psychology courses. Topics include but are not limited to: learning, motivation, cognition, personality, abnormal behavior, development and social psychology.
Short Title : Child Psychology: Infancy through Adolescence
Course Code : PSY-223
Department Description : History and Social Science
Course Description :
This course provides students with a foundational knowledge of psychological concepts, theory and research related to infancy, childhood and adolescence. The physical, cognitive, emotional, social and cultural influences on the behavior of children and adolescents will be explored.
Prerequisites :
Short Title : Lifespan Development
Course Code : PSY-232
Department Description : History and Social Science
Course Description :
This course introduces students to the psychological development of the individual across the life span. Developmental concepts and theories are reviewed and applied in the study of the various stages of life.
Prerequisites :
Short Title : Adolescent Psychology
Course Code : PSY-255
Department Description : History and Social Science
Course Description :
An in-depth exploration of the transition period from childhood to adulthood. Biological, social and psychological processes involved in this transition are examined.
Prerequisites :
Short Title : Adult Development and Aging
Course Code : PSY-270
Department Description : History and Social Science
Course Description :
Examines the psychological processes of development from young adulthood through the middle years and later life. Specific attention is paid to psychological adjustments relating to changes in physical health, cognitive functioning, emotional outlook and social interactions of both men and women.
Prerequisites :
Short Title : Introduction to Sociology
Course Code : SOC-121
Department Description : History and Social Science
Course Description :
Sociology is the systematic study of social behavior and human groups. This course covers basic sociological theories and methods of social research, with special attention to the following topics: culture, values and norms, socialization, social structure, deviance, stratification, social institutions and differentiation by region, race, ethnicity, gender, age and class.
Short Title : Social Institutions
Course Code : SOC-122
Department Description : History and Social Science
Course Description :
A sociological examination of major social institutions: The Family, Religion, Economics, Politics, Education, Health Care, and the Environment. Also an analysis of Social Movements and Collective Behavior. Use of theory and research to understand institutional development and change.
Prerequisites :
Short Title : Introduction to Anthropology
Course Code : SOC-123
Department Description : History and Social Science
Course Description :
This course combines physical and cultural anthropology by exploring the relationship between physical evolution and the corresponding development of human cultural life. A study of cultures and customs around the world. These customs includes language, magic, religion, marriage, sex roles, political structure and subsistence pattern such as hunting and gathering.
Short Title : Contemporary Social Problems
Course Code : SOC-131
Department Description : History and Social Science
Course Description :
An introduction to the study of social problems in American society. Emphasis is given to social problems related to stratification and inequity of social groups and institutions. Students will analyze social problems from general, theoretical, and research-based point of view, as well as investigate why particular issues become defined as "problems".
Short Title : Cont. Soc. Problems (Honors)
Course Code : SOC-131H
Department Description : History and Social Science
Course Description :
An introduction to the study of social problems in American society. Emphasis is given to social problems related to stratification and inequity of social groups and institutions. Students will analyze social problems from general, theoretical, and research-based point of view, as well as investigate why particular issues become defined as "problems".
Instruction in the principles of cost accounting and the keeping of cost records. Job order, process, standard cost systems and a survey of other costing techniques and applications.
A review of the accounting cycle for a manufacturing and for a merchandise operation. Emphasizes the capital structure of the corporation and the theory and concepts underlying accounts such as cash, receivables, inventories and investments.
Detailed study of the substantive law of commercial paper, agency and employment, security devices, bankruptcy, partnerships and corporations and real property. Decedents' estates, wills and trusts as well as insurance law are surveyed. (In applicable areas, the Uniform Commercial Code is covered as well as the common law principles.)
Introduces the foundations of economic analysis and explores the problems of macroeconomics, including national income, equilibrium analysis and fiscal and monetary policy. The public sector of the national economy is also stressed.
A passing score on the algebra portion of the College placement test or MAT-013
Federal income tax laws, rules, and regulations with particular emphasis on their application to individuals. Instruction and practice in the preparation of tax returns of individuals and research and reporting tax problems.
A cooperative work experience program whereby students are employed in an accounting position to gain the practical experience necessary for success in accounting. Supervision of this departmentally approved position is provided by the College through on-the-job visits and individual progress review sessions. Students are required to establish learning objectives related to their position in order to effect the attainment of specific job competencies. Students attend a bi-weekly two-hour seminar on campus and work a minimum of 180 hours a semester. Individuals must be recommended by the faculty of the department.
ACC-102 plus written permission of both the department chair and Career and Transfer Services located on the 2nd Floor of West Hall.
Students must select a 4-credit General Education course with the GE MST designation from the following sciences: BIO, CHM, PHY, SCI.
A continuation of ACC 211. Concludes the theoretical study of the major accounts on the financial statements. Emphasizes the analytical process relevant to comparative analysis, application of funds, income tax allocation and price-level impact on financial statements.
Microeconomics: includes such topics as the price system, allocation of resources, distribution of income and the prospects for economic change. International trade is also studied.
ECO-201 or written permission of the department chairperson
Graduates of the Program will be able to:
Contact Name: Aslihan Cakmak, Chairperson
Contact Phone: 732.906.2526
Contact Email: BusinessAndCompSci@middlesexcc.edu
Department Web: https://www.middlesexcc.edu/business-and-computer-science
They acquire an extensive background in accounting and a strong fundamental knowledge of the major functions of business and industry. They study business law, business organization and management, mathematics and economics.
Algebra I is a prerequisite for all majors. Algebra I competency may be verified with a passing score on the College’s placement test or by completing the appropriate class.
Once students complete developmental coursework (if needed), the degree can be completed in two years of full-time study. They can shorten the amount of time by taking courses in the summer and winter sessions.