Academics

Accounting

Accounting programs at Cumberland focus on the education and skills that you need for today’s global marketplace. Major in accounting and become the problem-solver capable of consulting on business strategies and financial operations.

This program provides students with an understanding of accounting skills and business fundamentals in order to prepare them to collect and report financial data as well as serve as the link between the data and the people who use it. Employment opportunities exist in public accounting, private accounting, government, and not-for profit accounting.

Year 1
Fall Semester

AC 103  Principles of Accounting I (4 cr)
BU 115  Introduction to Business (3 cr)
CS 101  Introduction to Microcomputers (3 cr) or
CS 102  Applications on the Microcomputer (3 cr)
EN 101  English Composition I (3 cr)
General Education Mathematics Elective (MA 109 or higher)

Spring Semester
AC 104  Principles of Accounting II (4 cr)
BU 106  Introduction to Management (3 cr)
BU 109  Business Law (3 cr)
General Education Diversity Elective (3 cr)
EN 102  English Composition II or
   EN 103  Technical Writing or
   SP 203  Effective Speech (3 cr)

Year 2
Fall Semester

AC 201  Intermediate Accounting I (4 cr)
AC 231  Federal Taxation: Individuals (3 cr)
PY 101 General Psychology (3 cr)
Business Elective (3 cr)
EC 201 Principles of Macroeconomics (3 cr)

Spring Semester
AC 202  Intermediate Accounting II (4 cr)
AC 221  Cost Accounting I (3 cr)
BU 288  Strategic Management (4 cr)
General Education Diversity Elective (3 cr)

Total Credits  62

*Any course in a business related area that has a prefix of BU or AC

Revised February 2017

This program is designed to prepare students for entry-level bookkeeping and accounting positions and is most appealing for students seeking to acquire the necessary skills that can be immediately applicable in the work place.

Gainful Employment Info

Year 1
Fall Semester

AC 103  Principles of Accounting I (4 cr)
BU 115  Introduction to Business (3 cr)
CS 101  Introduction to Microcomputers (3 cr) or
   CS 102  Applications on the Microcomputer (3 cr)
EN 101  English Composition I (3 cr)
General Education Social Science Elective (3 cr)

Spring Semester
AC 104  Principles of Accounting II (4 cr)
BU 106  Introduction to Management (3 cr)
BU 109  Business Law I (3 cr)
Business Elective * (3 cr)
General Education Diversity Elective (3 cr)

Total Credits  32

* Any course in a business related area that has a prefix of BU or AC

Revised February 2017