Accounting, A.A.S. (Spring 2012)
Accounting is a crucial part of every business operation and the language that businesses speak. The associate of applied science degree program focuses on practical skills often required for entry-level paraprofessional positions. The internship course gives the graduate on-the-job experience working in an approved business. Two-year graduates may find positions as accounting assistants, accounting clerks and general bookkeepers.
The accounting career program is accredited by the Accreditation Council for Business Schools and Programs (ACBSP). For students wishing to transfer to a four-year college accounting or business program, this accreditation makes the transfer a smoother process. For more information, please contact the department chair or a JCCC counselor.
(Major Code 2400; CIP Code 52.0302)
Associate of Applied Science Degree
First Semester
| Code | Title | Hours |
|---|---|---|
| Business Electives | 3 | |
| NOTE: Business electives are any courses with the BUS, ENTR or ECON prefix. | ||
| Social Science and/or Economics Electives | 3 | |
| ENGL 121 | Composition I | 3 |
| Prerequisite: ENGL 106 or appropriate placement test score or EAP 113 and EAP 117 | ||
| ACCT 121 | Accounting I | 3 |
| MATH 120 | Business Mathematics | 3 |
| Prerequisite: MATH 111 with a grade of "C" or higher or appropriate score on the math assessment test or appropriate score on the math assessment test | ||
| OR | ||
| MATH 171 | College Algebra or higher | 3 |
| Prerequisite: MATH 116 with a grade of "C" or higher or MATH 131 with a grade of "C" or higher or MATH 134 with a grade of "C" or higher or appropriate score on the math assessment test | ||
| BOT 101 | Computerized Keyboarding | 1 |
Total Semester Hours: 16
Second Semester
| Code | Title | Hours |
|---|---|---|
| Business Electives | 6 | |
| NOTE: Business electives are any courses with the BUS, ENTR or ECON prefix. | ||
| ACCT 122 | Accounting II | 3 |
| Prerequisite: ACCT 121 | ||
| BUS 150 | Business Communications | 3 |
| Prerequisite: ENGL 121 | ||
| BUS 261 | Business Law I | 3 |
| BOT 115 | Electronic Calculators | 1 |
Total Semester Hours: 16
Third Semester
| Code | Title | Hours |
|---|---|---|
| Business Electives | 2 | |
| NOTE: Business electives are any courses with the BUS, ENTR or ECON prefix. | ||
| ACCT 222 | Managerial Accounting | 3 |
| Prerequisite: ACCT 122 | ||
| OR | ||
| ACCT 231 | Intermediate Accounting I | 3 |
| Prerequisite: ACCT 122 | ||
| ACCT 278 | Accounting Internship | 1 |
| Prerequisites: ACCT 121 plus 12 additional ACCT hours beyond ACCT 121 and department approval | ||
| ACCT 140 | Computerized Accounting Problems | 3 |
| Prerequisite or corequisite: ACCT 122 | ||
| BUS 225 | Human Relations | 3 |
| PHIL 138 | Business Ethics | 1 |
| HIST 141 | U.S. History Since 1877 | 3 |
Total Semester Hours: 16
NOTE: The student is required to complete two of the six following accounting courses: ACCT 215, 221, 222, 231, 232 or 240.
Fourth Semester
| Code | Title | Hours |
|---|---|---|
| Business Electives | 3 | |
| NOTE: Business electives are any courses with the BUS, ENTR or ECON prefix. | ||
| Health and/or Physical Education Elective | 1 | |
| ACCT 215 | Accounting for Nonprofit Organizations | 3 |
| Prerequisite: ACCT 121 | ||
| OR | ||
| ACCT 221 | Cost Accounting | 3 |
| Prerequisite: ACCT 122 | ||
| OR | ||
| ACCT 232 | Intermediate Accounting II | 3 |
| Prerequisite: ACCT 122 | ||
| OR | ||
| ACCT 240 | Fraud Examination | 3 |
| Prerequisite: ACCT 121 and ACCT 122 and ACCT 222 | ||
| ACCT 131 | Federal Income Taxes I | 3 |
| ACCT 135 | Computerized Accounting Applications | 3 |
| Prerequisite: ACCT 121 or ACCT 111 | ||
| ACCT 285 | Accounting Capstone | 3 |
| Prerequisites: ACCT 121 and ACCT 122 plus 15 hours of accounting courses and department approval |
Total Semester Hours: 16
NOTE: The student is required to complete two of the six following accounting courses: ACCT 215, 221, 222, 231, 232 or 240.
Total Program Hours: 64