Accounting

ASSOCIATE OF APPLIED SCIENCE

The program in Accounting is a two-year curriculum, designed to provide the student with entry-level skills for employment as a bookkeeper or accounting technician.  Upon successful completion, the student will have a basic knowledge of accounting as it pertains to payroll, taxes, accounts receivables, accounts payable, general accounting, sales, depreciation, and inventory.  Computerized accounting packages, such as QuickBooks and Peachtree, are included in the curriculum.

Sharon Resch                       618 634-3248

sharonr@shawneecc.edu

Phyllis Sander, Chairperson   618 634-3334

phylliss@shawneecc.edu

 

 

Courses                                                        Credit Hours

FIRST YEAR

ACC 111 Financial Accounting                                 4

BUS 128 Intro to Management                                 3

or BUS 210 Principles of Management                  3

ENG 124 Technical Communications I                      3

or ENG 111 English Composition                          3

IMS 125 Business Machines                                     3

SEM 111 College Orientation                                   1

INT 111 Career Development                                   1

First Semester Total Hours                                     15

 

ACC 112 Managerial Accounting                             4

ACC 121 Payroll Accounting                                   2

ACC 219 Quickbooks                                             2

BUS 125 Business Environmental Procedures           2

BUS 230 Human Resource Management                  3

ENG 221 Technical Communications II                    3

or  ENG 112 English Composition                        3

Second Semester Total Hours                                15

 

SECOND YEAR

ACC 213 Cost Accounting                                       3

ACC 224 Computer Accounting Applications           3

BUS 217 Entrepreneurship                                       3

or BUS 232 Supervision                                       3

COM 111 Business Computer Systems                    4

COM 281 Excel                                                      2

MAT 110 General Education Mathematics               3

or MAT 121 Technical Mathematics                     3

or MAT 210 Elementary Statistics                        4

First Semester Total Hours                                  18/19

 

ACC 223 Tax Accounting                                       3

BUS 211 Intro to Finance                                       3

BUS 215 Legal & Social Environ of Business          3

ECO 211 Microeconomics                                     3

PSY 224 Practical Psychology                                3

or PSY 211 Intro to Psychology                         3

ACC 199 Accounting Internship                             2

Second Semester Total Hours                               17

 

ACC 111 Financial Accounting

Accounting is presented as an information system that produces basic financial statements primarily for external business constituents.

ACC 112 Managerial Accounting

Planning, controlling and evaluating the performance of separate business components are emphasized through the identification, accumulation and interpretation of data.

ACC 121 Payroll Accounting

Calculation of earnings via a variety of methods and computation of employee taxes are covered and the course concludes with a payroll simulation.

ACC 199 Accounting Internship

Providing employment experience utilizing specialized accounting skills, the course requires the student to complete 150 contact hours at an approved worksite.

ACC 219 Quickbooks

Introduces the student to an accounting software package intended for the small business owner.

ACC 213 Cost Accounting

Job order, process, just in time, cost-volume-profit relationships, variable costing, profit planning, standard costs, performance measures, flexible budgets, overhead analysis, segment reporting, and profitability analysis are areas of study.

ACC 223 Tax Accounting

The course includes tax responsibilities of individuals, partnerships, and corporations; income inclusions and exclusions; capital gains and losses; business and personal deductions; dividends, inventories, and depreciation; special filings; death, gift, trust, and estate taxes, and planning for tax minimization.

ACC 224 Computerized Accounting Applications

A commercial accounting software package is used.  Accounts payable, accounts receivable, payroll, cash receipts, cash payments, and general ledger modules are completed.