Associate in Science - Business Administration Department
|Course Title||Course Number||Semester Taken||Credits||Prerequisites|
|GENERAL EDUCATION COURSES|
|College Writing I||ENG111||3||ENG095 and ESL098 or RDG095 or placement|
|College Writing II||ENG112||3||ENG111|
|Individual and Society||MAN112 satisfies Area 2||3||ESL098 and ESL099 or RDG095 and ENG090 or placement|
|World View||From Area 3||3|
|Quantitative Thought||From Area 4||3||MAT097 or placement|
|Science and Technology||From Area 5||4|
|Humanities||From Area 6||3|
|Principles of Accounting I||ACC101||3||ESL098 or RDG095 or placement|
|Applications/Concepts||CIT110||3||ESL098 or RDG095 or placement|
|Principles of Accounting II||ACC102||3||ACC101|
|Business Law I||BUS201||3||ENG095 and ESL098 or RDG095 or placement|
|Decision Support using MS Excel||CIT234||3||CIT110 or CIT113 or CIT120 or equivalent experience or Chair approval|
|Accounting Information Systems||ACC105||3||ACC101 and ENG095 and ESL098 or RDG095 or placement|
|Intermediate Accounting I||ACC201||3||ACC102|
|Intermediate Accounting II||ACC202||3||ACC201|
|Personal Income Tax||ACC203||3||ACC102|
|Business Income Tax||ACC204||3||ACC102|
|Volunteer Income Tax Assistance or Accounting Elective (200+)||ACC205||Spring||3||ACC203|
|Mass Tax Law I||ACC217||3|
|Internship at DOR/Mass Tax Law II||ACC299||3||ACC217|
To be considered for the Department of Revenue (DOR) internship, applicants must complete all of the Certificate of Associate in Tax course requirements with an overall GPA of 3.2 and a 3.0 in accounting courses; have the legal right to work in the United States, and be able to pass a CORI background check. Additionally, students must be available to work during daytime hours Monday – Friday, as this internship does not offer any evening or weekend internships. All interns work during the day shift and must not be employed in any other position that could result in a potential conflict of interest. There is no promise or guarantee of employment at the DOR at the conclusion of the internship.
The Associate in Science Degree: Business Administration Program, Taxation Option prepares students with an intensive, practical application of skills and decision making demanded by the taxation and auditing profession/. Students will develop technical, communications, critical thinking, quantitative, and human relation skills needed to be competitive in this field.
This option provides students with the skills needed for entry-level positions found in the taxation and auditing field and will also position them to transfer to a four-year degree program. Students will participate in a hands-on internship experience at the Massachusetts Department of Revenue, affording them a first-hand look at the inner workings of the taxation and auditing profession.
This option qualifies graduates to seek employment with businesses conducting taxation and auditing operations that correspond to the required career electives.
Upon Completion of this Concentration Graduates will be able to:
- Build an understanding of steps required to perform both internal and independent audits;
- Understand the workings and concepts of tax law as it pertains to the business transactions of varied business entities;
- Understand the legal and ethical challenges faced by auditors and the resolution approaches for these situations;
- Demonstrate competencies regarding the auditor’s objectives and procedures in selected areas of the audit, emphasizing the business cycles;
- Recognize and apply the general rules of accounting related to taxation and auditing;
- Demonstrate a mastery of design of audit programs for financial statement audits;
- Demonstrate conceptual and analytical skills acquired through course work and relate to thoughtful analysis of financial and non-financial data.