Accounting, AAS

This is an archived copy of the 2021-22 Catalog. To access the most recent version of the catalog, please visit http://catalog.jccc.edu/.

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 accounting positions. The internship course gives the graduate on-the-job experience working in an approved business. Two-year graduates may find positions as general bookkeepers, accounting clerks and accounts receivable or payable specialists.

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; State CIP Code 52.0302)

Associate of Applied Science Degree

First Semester

ACCT 121Accounting I3
ACCT 131Federal Income Taxes I3
CPCA 128PC Applications: MS Office3
ENGL 121Composition I*3
MATH 171College Algebra* (or higher)3
or MATH 120 Business Mathematics*
Total Hours15

Second Semester

Business Electives (see below)3
ACCT 122Accounting II*3
ACCT 136Computerized Accounting Applications*2
BUS 150Business Communications*3
BUS 225Human Relations3
CPCA 111Spreadsheets II: MS Excel*1
PHIL 140Business Ethics3
Total Hours18

Third Semester

ACCT Electives (see below)3
ACCT 141Computerized Accounting Problems*2
ACCT 222Managerial Accounting*3
ACCT 231Intermediate Accounting I*3
Humanities Elective^3
Total Hours14

Fourth Semester

Business Electives (see below)6
ACCT 278Accounting Internship*1
ACCT 285Accounting Capstone*3
BLAW 261Business Law I*3
Social Science and/or Economics Elective ^3
NOTE: ECON 132 or ECON 230 or ECON 231 recommended
Total Hours16

ACCT and Business Electives

ACCT 132Federal Income Taxes II*3
ACCT 215Accounting for Nonprofit Organizations*3
ACCT 232Intermediate Accounting II*3
ACCT 240Fraud Examination*3
ACCT 292Special Topics:*1-3
NOTE: Business electives are any courses with the BUS, BLAW, ENTR, ECON or MKT prefix.
BLAW 263Business Law II*3
BUS 120Management Attitudes and Motivation3
BUS 121Introduction to Business3
BUS 141Principles of Management3
BUS 145Small Business Management3
BUS 215Savings and Investments3
BUS 235Introduction to International Business3
BUS 243Human Resource Management3
MKT 121Retail Management3
MKT 134Professional Selling3
MKT 146Introduction to Social Media Marketing3
MKT 180Experiential Marketing3
MKT 205eMarketing3
MKT 221Sales Management*3
MKT 230Marketing3
MKT 234Services Marketing*3
MKT 240Advertising and Promotion3

Total Program Hours: 63