This is an archived copy of the 2022-23 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)

Accounting Program web page

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

Program Electives (see below)6
ACCT 122Accounting II*3
ACCT 136Computerized Accounting Applications*2
COMS 120Interpersonal Communication3
or COMS 121 Public Speaking
or COMS 125 Personal Communication
or COMS 180 Intercultural Communication
or ENGL 122 Composition II*
CPCA 111Spreadsheets II: MS Excel*1
PHIL 140Business Ethics3
Total Hours18

Third Semester

Program 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

Program 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
Total Program Hours: 63

Program 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
BLAW 263Business Law II*3
BUS 121Introduction to Business3
BUS 141Principles of Management3
BUS 145Small Business Management3
BUS 225Human Relations3
BUS 235Introduction to International Business3
BUS 243Human Resource Management3
MKT 134Professional Selling3
MKT 205eMarketing3
MKT 230Marketing3