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Ohio University Proctorville Center
Course Offerings
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College Credit Plus

Associate in Applied Business (A.A.B.)



Accounting Technology


The Accounting Technology program is a two-year program for accounting technicians leading to the Associate in Applied Business degree. After fulfilling the degree requirements of Accounting Technology career choices and completing applied business core courses plus electives, graduates are prepared to enter the workforce in junior accounting positions in a number of sectors. Accounting Technology students attend many classes with students from other majors and are exposed to the broadening experience of those attending the campus. The only exceptions are the more advanced accounting courses required of students in the Accounting Technology major.
Graduation Requirements:
The minimum requirement for the Associate in Applied Business (A.A.B.) is the completion of 61 credits with a 2.0 accumulative GPA upon graduation. A maximum of 15 credits earned through the experiential learning may be applied to any technical associate degree. You must earn a minimum of 18 semester credit hours while enrolled at Ohio University, and you must earn a minimum of 50 percent of coursework taken to fulfill your major concentration in residence with resident credit as defined in the Graduation Requirements - University-wide section. You also must meet Ohio University General Education requirements for associate degrees. (See Graduation Requirements - University-wide section) To earn a technical associate degree, you must complete an Application for Update of Program(s), available from any college office or regional campus Office of Student Services.
For more information:
Kim Riley, DBA, CPA, CFE      
Director of Business Studies
Accounting Technology
Office: D221
Ella McCown Jones, JD, CPA, MBA
Associate Professor
Accounting Technology
Office: D206


Minimum Semester Credit Hours: 61 hours.
General Education Tier I English Requirement
Complete the following course:
ENG 1510: Writing and Rhetoric I (3 hrs)
General Education Tier I Quantitative Skills
MATH 1200: College Algebra (4 hrs)
(or higher course)
Accounting Technology Core Courses
Complete the following courses:
BUSL 2000: Law and Society (3 hrs)
ECON 1030: Principles of Microeconomics (3 hrs)
OTEC 2300: Business Communications (3 hrs)
Complete one of the following courses:
COMS 1010: Fundamentals of Human Communication (3 hrs)
COMS 1030: Fundamentals of Public Speaking (3 hrs)
Complete one of the following computer courses:
BMT 2000: Introduction to Business Computing (3 hrs) OR
CTCH 1250: Introduction to Computers (3 hrs) OR
MIS 2011: Introduction to Information Analysis and Design Non-major (3 hrs)
Tier II Social Science
Complete a Tier II Social Science course (2SS).
Any Social Science course used to fulfill another Accounting Technology
requirement cannot be used.
Accounting Technology Major Requirements
Complete the following courses:
ATCH 1030: Financial Accounting Procedures (3 hrs)
ATCH 1040: Managerial Accounting Procedures (3 hrs)
Complete six of the following courses:
ATCH 2030: Tax and Governmental Reporting Procedures (3 hrs)
ATCH 2040: Electronic Data Processing Accounting Procedures (3 hrs)
ATCH 2050: Manufacturing Accounting (3 hrs)
ATCH 2090: Business Statistics (3 hrs)
ATCH 2250: Federal Income Tax Procedures (3 hrs)
ATCH 2330: Accounting Information Systems (3 hrs)
ATCH 2410: Auditing Procedures (3 hrs)
BMT 2100: Managing Finance in Business (3 hrs)
Complete one of the following Management courses:
BMT 1010: Business and Its Environment (3 hrs) OR
BMT 1100: Introduction to Management (3 hrs) OR
MGT 2000: Introduction to Management (3 hrs)
Complete three of the following courses:
ECON 1040: Principles of Macroeconomics (3 hrs)
MATH 1350: Survey of Calculus (4 hrs)
May complete one of the following courses:
BMT 1400: Concepts of Marketing (3 hrs) OR
MKT 2020: Marketing Principles (3 hrs)
May complete one of the following courses
PHIL 1200: Principles of Reasoning (3 hrs) OR
PHIL 1300: Introduction to Ethics (3 hrs) OR
PHIL 2350: Business Ethics (3 hrs)
May complete one of the following courses:
Any 2000-level MGT course not previously used OR
Any 3000-level BUSL course not previously used

May complete one of the following courses:
Any 2000-level ATCH course not previously used OR
Any 2000-level BMT course not previously used OR
Any 2000-level CTCH course not previously used