Stark State College's accounting CPA major prepares students for a wide range of accounting careers by building strong skills in auditing, taxation, financial reporting, and consulting, while introducing the technical knowledge covered on the CPA exam and taught by industry-certified professionals. The fully online associate degree offers flexible scheduling, can be completed in as little as two years, and provides a seamless transition to a bachelor’s degree and eventual CPA career in fields such as public accounting, government, health care, banking, and nonprofit organizations.
Major code: 2002 Business, Engineering, and Information Technologies Division Accounting and Finance Department
The catalog in force is assigned to students based on the academic year they first applied to the college, and changes only when students change their major or request the change in writing. Refer to Policy No. 3357:15-13-28.
2026-27 Catalog
Effective Summer 2026
Some courses listed within the program may require a prerequisite or co-requisite.
Pre/Co-requisites will be listed within each course hyperlink below.
Refer to Policy No. 3357:15-13-04 and 3357:15-13-05
| Code | Title | Hours |
|---|---|---|
| Technical | ||
| ACC131 | Taxation I | 4 |
| ACC132 | Financial Accounting 1 | 4 |
| ACC133 | Managerial Accounting | 4 |
| ACC221 | Intermediate Accounting I | 4 |
| ACC222 | Intermediate Accounting II | 3 |
| ACC225 | Auditing | 4 |
| ACC226 | Advanced Accounting | 3 |
| ACC231 | Taxation II | 3 |
| ACC232 | Governmental & Not-for-Profit Accounting | 3 |
| Non-technical | ||
| SSC101 | Student Success Seminar | 1 |
| ACC130 | Business Law and Ethics | 3 |
| ACC223 | Cost Accounting | 4 |
| AOT226 | Spreadsheet - Microsoft Excel | 3 |
| ACC238 | Financial Statement Analysis | 3 |
| BUS124 | Business Analysis | 3 |
| BUS221 | Microeconomics | 3 |
| Select one of the following: | 3 | |
| Effective Speaking | ||
| Interpersonal Communication | ||
| Business Communication | ||
| ENG124 | College Composition | 3 |
| MTH124 | Statistics | 3-4 |
| or MTH125 | College Algebra | |
| Select one (1) Arts & Humanities Elective | 3 | |
| Total Hours | 64-65 | |
- 1
Student may elect to take ACC121 Introduction to Accounting prior to taking this course.
Full-time Student Advising Notes
Academic Advising
Students should make an appointment to see their advisor before registering for classes each semester. They should have prepared a completed registration form, including courses they wish to take, prior to this meeting.
Course Sequence
The semester-by-semester listing below provides the normal scheduling option for full-time associate degree students who plan to finish in two years.
| First Semester | Hours | |
|---|---|---|
| SSC101 | Student Success Seminar | 1 |
| BUS124 | Business Analysis | 3 |
| ENG124 | College Composition | 3 |
| ACC130 | Business Law and Ethics | 3 |
| AOT226 | Spreadsheet - Microsoft Excel | 3 |
| ACC132 | Financial Accounting 1 | 4 |
| Hours | 17 | |
| Second Semester | ||
| MTH124 or MTH125 |
Statistics or College Algebra |
3-4 |
| ACC133 | Managerial Accounting | 4 |
| Select one of the following: | 3 | |
| Effective Speaking | ||
| Interpersonal Communication | ||
| Business Communication | ||
| ACC131 | Taxation I | 4 |
| BUS221 | Microeconomics | 3 |
| Hours | 17-18 | |
| Third Semester | ||
| ACC221 | Intermediate Accounting I | 4 |
| ACC238 | Financial Statement Analysis | 3 |
| ACC231 | Taxation II | 3 |
| ACC223 | Cost Accounting | 4 |
| Hours | 14 | |
| Fourth Semester | ||
| ACC222 | Intermediate Accounting II | 3 |
| ACC225 | Auditing | 4 |
| ACC232 | Governmental & Not-for-Profit Accounting | 3 |
| Arts Humanities Elective | 3 | |
| ACC226 | Advanced Accounting | 3 |
| Hours | 16 | |
| Total Hours | 64-65 | |
Arts & Humanities Electives
| Code | Title | Hours |
|---|---|---|
| ENG233 | British Literature: Medieval to 1785 | 3 |
| ENG234 | British Literature: 1785 to Present | 3 |
| ENG235 | Introduction to Shakespeare | 3 |
| ENG236 | American Literature: Colonial to 1865 | 3 |
| ENG237 | American Literature: 1865 to Present | 3 |
| ENG241 | Major Modern Writers | 3 |
| HIS121 | United States History I to 1877 | 3 |
| HIS122 | United States History II from 1877 | 3 |
| HIS221 | World Civilization to 17th Century | 3 |
| HIS222 | World Civilization from 17th Century | 3 |
| PHL122 | Ethics | 3 |
Program Learning Outcomes
This program is designed to prepare students to demonstrate the following learning outcomes:
- Prepare and analyze the various types of financial information essential for internal and external recordkeeping, reporting and decision making.
- Interpret and apply laws and regulations for the purpose of various types of business tax reporting, compliance and planning.
- Apply appropriate mathematical concepts, such as time value of money, to business decisions.
- Identify and implement sound internal accounting controls to ensure safeguarding of an entity’s assets, preparation and reporting of reliable financial information, and compliance with applicable laws and regulations.