CURRICULAR GUIDE

Accounting, CPA Exam Prep
Associate in Business Degree

Curriculum Code: 0255  (Effective Fall 2002 - Summer 2007)

This curriculum is intended for people with a bachelor's degree in another
field who want to make a career change to accounting.  The focus is on
learning the material necessary to pass the exam to become a Certified Public
Accountant (C.P.A.).  Virtually all jobs in accounting and auditing are
available to the C.P.A.  The main job a C.P.A. is eligible to do that other
accountants cannot is that of external auditor, which involves expressing an
independent opinion on financial statements prepared by others.  Some public
accounting experience is required prior to certification in some states.  The
student is advised to review the requirements for certification as defined by
the State Board of Accountancy.  In addition, students should contact the
Board of Accountancy, State of Michigan, Consumer and Industry Services to
receive an authoritative list of requirements to sit for the C.P.A. exam.

Students should see Course Descriptions or Course Offerings for course
prerequisite information.  See the Assessment and Placement Testing section
for skills assessment and advising information.

General education is an important part of this program and includes a
mathematics competency requirement.  To fulfill the mathematics competency
requirement, students may need to complete specific course work in
mathematics.  See the General Education Core Requirements section for
information on how to fulfill these requirements.

Contact the Business Department, Old Central Building, Room 210, telephone
number (517) 483-1522.

REQUIREMENTS                                                 TOTAL: 42 CREDITS
CODE        TITLE                                                 CREDIT HOURS
ACCG 210    Principles of Accounting I                                       4
ACCG 211    Principles of Accounting II                                      4
ACCG 220    Intermediate Accounting I                                        4
ACCG 221    Intermediate Accounting II                                       4
ACCG 230    Cost Accounting                                                  4
ACCG 240    Federal Income Tax I                                             4
ACCG 241    Federal Income Tax II                                            4
ACCG 260    Accounting Systems                                               4
ACCG 290    Auditing                                                         3
LEGL 215    Busn Law I, Basic Principles                                     3
LEGL 219    Adv Busn Law for Acct Majors                                     4

LIMITED CHOICE REQUIREMENTS                               TOTAL: 18-20 CREDITS
Complete the indicated number of credits from each CHOICE listed below.

CHOICE 1:   General Education Core Areas (See Note 1)               12 Credits
(See the "GENERAL EDUCATION" section above)
            Writing Core Area                                                3
            Speech Communication Core Area                                   3
            Science/Technology Core Area                                     3
            Global Perspectives and Diversity Core Area                      3
            Mathematics Competency (See the General Education Core
            Requirement section on how to fulfill this mathematics
            requirement.  Course work may be needed.)

CHOICE 2:   Governmental/Fund Accounting                             4 Credits
ACCG 250    Advanced Accounting                                              4
ACCG 280    Governmental Accounting                                          4

CHOICE 3:   Accounting Related                                     2-4 Credits
ACCG 231    Managerial Accounting                                            4
ACCG 295    CPA Review - Tax,Mgr,Cost,Gov                                    1
ACCG 296    CPA Review - Business Law                                        1
ACCG 297    CPA Review - Auditing                                            1
ACCG 298    CPA Review - Fin Acct/Report                                     1
ECON 201    Principles of Economics-Micro                                    3

            MINIMUM TOTAL                                                   60

1.    Presenting evidence of an earned baccalaureate degree from an accredited
      college or university would fulfill all General Education Core

Students should see course descriptions to find out when departments plan to
offer courses.  Students who for any reason are unable to follow the course
sequence suggested below (for example, those who are part-time, have
transferred in courses from another school, or have prerequisites to fulfill)
should contact an academic advisor or counselor for help with adjustments.

I                 II                III               IV
ACCG 210          ACCG 211          ACCG 220          ACCG 221
LEGL 215          ACCG 260          ACCG 230          ACCG 241
Lim.Ch.           LEGL 219          ACCG 240          ACCG 290
Lim.Ch.           Lim.Ch.           Lim.Ch.           Lim.Ch.