Accounting Pathways

Apply to WCC

Click on each accounting pathway to see the quarter-by-quarter classes and other recommendations.

This pathway assumes:

  1. You will be a full-time student.
  2. You will start in the fall.
  3. You are ready to take 100- and 200-level classes.

If not, you can still complete the pathway! You will just need to make adjustments. Talk with your advisor to customize your plan.

ACCOUNTING, ASSOCIATE OF APPLIED SCIENCE (AAS) (90 CREDITS)
The accounting AAS degree provides students with basic skills to complete for entry-level accounting positions in private industry, state and local government, and public accounting firms. Students who successfully complete the program should be able to: 1) perform basic bookkeeping and accounting tasks both manually and using a computer; 2) demonstrate the relationships among the various business functions such as accounting, finance, marketing, purchasing, operations, and human resources; and, 3) demonstrate computer proficiency.
Quarter 1
BTEC 101 Introduction to Business Computing (5 credits)
Description Formerly BIS 101. This course is an introduction to Microsoft PowerPoint, Word and Excel programs used in the business environment. (UE)
Enrollment Requirements Completion of MATH 87 or MATH 097 or concurrent enrollment or permission of instructor.
Course Attributes
  • Unlisted elective
BUS& 101 Introduction to Business (5 credits)
Description Covers the role of business in modern economy and topics related to internal operations of a business and opportunities in business. Recommended preparation: placement into ENGL& 101. (SS)
Enrollment Requirements None
Course Attributes
  • Social science
BUS 100 Business Math (5 credits)
Description Formerly BUSAD 100. Mathematical applications in business involving word problems. (UE)
Enrollment Requirements None
Course Attributes
  • Unlisted elective
or MATH& 107 Math In Society (5 credits )
Description Formerly MATH 125. Exploration of mathematical concepts with emphasis on observing closely, developing critical thinking, analyzing and synthesizing techniques, improving problem solving skills, and applying concepts to new situations. Core topics are probability and statistics. Additional topics may be chosen from a variety of math areas useful inour society. Graphing calculator required. (QSR,MS)
Enrollment Requirements Completion of MATH 088 or MATH 099 with a minimum grade of C.
Course Attributes
  • Math/science
  • Quantitative/symbolic reason

    or another 100- or 200-level MATH click for catalog (5 credits)

    or COMPUTATION click for list (5 credits)


 Total credits this quarter: 15

 Career exploration: Find your people! Attend area-of-study activities and connect with clubs related to your career goals. Find out where students in your pathway go to study.
 Action item: Meet with your advisor to build your degree plan.
 Action item: Have your transfer-in credits officially evaluated.
 Action item: Visit the Intercultural Center, the Learning Center and the library.

 

Quarter 2
ACCT& 201 Principles of Accounting I (5 credits)
Description Introduction to the theory and principles of the accounting cycle and accounting concepts. Covers typical general journal transactions, posting transactions to the ledgers, principles of adjusting and closing entries, the process of completing the appropriate financial statements, various inventory valuation methods, and cash policies using both manual forms and computerized methods. Recommended preparation: basic proficiency in Excel. (LE)
Enrollment Requirements Completion of Math 97 or higher
Course Attributes
  • Listed elective
BTEC 142 Spreadsheets II (5 credits)
Description Formerly BIS 142. In-depth examination of the spreadsheet tools. Introduces advanced techniques and provides hands-on practice to solve spreadsheet problems. (UE)
Enrollment Requirements Completion of BTEC 141 or BTEC 101; and Completion of BUS 100 or MATH 99
Course Attributes
  • Unlisted elective
ENGL& 101 English Composition I (5 credits)
Description This course helps students become more effective writers in academic and professional settings. Students learn to enter ongoing academic conversations, analyze and use secondary sources to formulate, develop, revise, and communicate ideas in writing, and shape their message to different purposes, audiences, and media. (CC)
Enrollment Requirements Completion of ENGL 95 or placement in ENGL& 101.
Course Attributes
  • Composition Commun Skills

 
Total credits this quarter: 15

 Career exploration: Explore the Volunteer Income Tax Assistance (VITA) program (starts winter quarter and extends to spring. Participants should have completed ACCT& 201.

 

Quarter 3
ACCT 110 Accounting for A/P, A/R, and Inventory (5 credits)
Description A comprehensive course that includes the skills, procedures, and concepts necessary to accurately perform manual and computerized accounts receivable, accounts payable, and inventory bookkeeping tasks. (UE)
Enrollment Requirements Completion of ACCT 100 or ACCT& 201 with a minimum grade of C
Course Attributes
  • Unlisted elective
ACCT& 202 Principles of Accounting II (5 credits)
Description This course introduces generally accepted accounting principles used in preparing financial statements for a corporation. These principles are learned through various in-class and online exercises, problems, tests and through various Excel for accounting projects. (LE)
Enrollment Requirements Completion of ACCT& 201 with a minimum grade of C.
Course Attributes
  • Listed elective
ENGL& 230 Technical Writing (3 credits)
Description This course helps students develop effective methods of research, organization and presentation of findings typical of professional, technical, and scientific writing. Students develop problem-solving and researching skills, including data collection, the critical analysis of sources, documentation, and document design. (CC)
Enrollment Requirements Completion of ENGL& 101 with a minimum grade of C-.
Course Attributes
  • Composition Commun Skills
or ENGL& 235 Technical Writing (5 credits )
Description This course helps students develop effective methods of research, organization and presentation of findings typical of professional, technical, and scientific writing. Students develop problem-solving and researching skills, including data collection, the critical analysis of sources, documentation, and document design. (CC)
Enrollment Requirements Completion of ENGL& 101 with a minimum grade of C-.
Course Attributes
  • Composition Commun Skills

 
Total credits this quarter: 13-15

 Career exploration: Attend an info session about WCC's bachelor of applied science degree (BAS) in applied business management.
 Career exploration: Ask your instructors about nearby conferences you might attend next year.
 Career exploration: Look for a summer job or internship related to your career goals.
 Action item: If you're preparing for WCC's BAS in applied business management, check the GPA and other entry requirements. Are you on track?

 

Quarter 4
ACCT& 203 Principles of Accounting III (5 credits)
Description This course introduces decision tools that managers use in evaluating business plans, controls, and performances along with basic manufacturing accounting concepts and reports. These tools are learned through various in-class and online exercises, problems, and tests. (LE)
Enrollment Requirements completion of ACCT& 202 with a minimum grade of C.
Course Attributes
  • Listed elective
ACCT 250 Governmental/Not-For-Profit Accounting (5 credits)
Description This course provides a fundamental knowledge of the distinguishing characteristics of not-for-profit and governmental accounting. It covers basic accounting terminology and financial statements, an overview of current FASB and GASB requirements, in addition to discussions of grant management, fund accounting, net asset classifications, and donations. (UE)
Enrollment Requirements Completion of ACCT& 201 with a minimum grade of C.
Course Attributes
  • Unlisted elective
CMST 245 Introduction to Organizational Communication (5 credits)
Description Formerly CMST 145. This course is designed to introduce students to the field of organizational communication. Students will examine a range of perspectives, theories, and issues exploring the ways communication affects and is affected by the organizational context. Topics will include technology, diversity, and ethics in organizations; sexual harassment, negotiating/conflict management. The course involves theory application with a primary focus on the development of effective communication skills (e.g., interviewing, professional presentations, teamwork, responding non-defensively to criticism, leadership). Recommended preparation: placement in ENGL& 101. (OC)
Enrollment Requirements None
Course Attributes
  • Oral Communication Skills
or CMST& 220 Public Speaking (5 credits )
Description Introduction to communication theory and public speaking emphasizing organization, audience analysis, oral styles, and use of visual aids. Includes presentation of various types of public speeches and analyses of contemporary speeches. Recommended preparation: placement in ENGL& 101. (OC)
Enrollment Requirements None
Course Attributes
  • Oral Communication Skills
or CMST& 230 Small Group Communication (5 credits )
Description Introduces students to the theory and practice of small group communication. Course covers interpersonal relationships in groups, leadership, decision-making, problem solving, and presentations speaking in a variety of settings. Recommended preparation: placement in ENGL& 101. (OC)
Enrollment Requirements None
Course Attributes
  • Oral Communication Skills

 
Total credits this quarter: 15

 Career exploration: Listen to podcasts about accounting or the kind of accounting career you're aiming for.
 Action item: If you're considering the BAS in applied business management, apply for next year's financial aid.

 

Quarter 5
ACCT 260 Individual Income Tax (5 credits)
Description This course is designed to provide students with a basic understanding of the Internal Revenue Code as it relates to the taxation of individuals. Course focuses on taxation methods, principles, and procedures used to assist students in preparing individual income tax returns. (UE)
Enrollment Requirements Completion of ACCT& 201 with a minimum grade of C.
Course Attributes
  • Unlisted elective
BUS& 201 Business Law (5 credits)
Description Principles of law as they apply to business, including history, contracts, law of agencies, rights and duties of employer and employee, negotiable instruments, insurance, personal property, bailments, conditional sales, partnerships, corporations, real property and security relations. Recommended preparation: BUS& 101. (SS)
Enrollment Requirements None
Course Attributes
  • Social science
ECON 100 Survey of Economic Principles (5 credits)
Description This is an introductory course for those not planning a major in Business, Accounting, or Economics. Fundamental concepts of economic analysis with application to contemporary problems, including consumer demand and supply decisions in market economies, national income, unemployment, inflation, money, and banking. (SS)
Enrollment Requirements None
Course Attributes
  • Social science
or ECON& 201 Micro Economics (5 credits )
Description Introduction to microeconomics. Presents supply and demand models, consumers and producers choice in the competitive and non-competitive market. Examines the various economic decisions made by firms relating to price, demand, factors of production, and costs. (SS)
Enrollment Requirements Completion of MATH 099
Course Attributes
  • Social science
or ECON& 202 Macro Economics (5 credits )
Description Introduction to macroeconomics; elementary analysis of the determination of income through national income accounting. Covers macro economic issues including inflation, unemployment, economic growth, recessions, monetary/fiscal policy, and international trade and finance. (SSg)
Enrollment Requirements ECON& 202
Course Attributes
  • Global
  • Social science

 
Total credits this quarter: 15

 Career exploration: Meet with the internship coordinator to explore internship opportunities for quarter 6.
 Career exploration: Participate in the VITA program (starts winter quarter and extends to spring).
 Career exploration: Work on your resume through the Career, Job & Transfer Center.
 Action item: Apply to graduate.

 

Quarter 6
ACCT 130 Quickbooks (3 credits)
Description This course is designed to present accounting concepts and their relationship to QuickBooks by completing transactions for a business. This will be accomplished by recording transactions, preparing a multitude of financial reports, closing an accounting period, compiling charts and graphs, and preparing payroll. Recommended preparation of ACCT 100 or ACCT& 201 with a minimum grade of C. (UE)
Enrollment Requirements None
Course Attributes
  • Unlisted elective
ACCT 190 Accounting Internship (5 credits)
Description The student will complete an academic accounting internship that offers experience-based learning, in a structured, supervised, and career-related setting. Measurable internship learning outcomes are collaboratively created by the student, internship supervisor, and faculty mentor. The student will develop professional readiness skills needed for the accounting field. Repeatable with program permission. (UE)
Enrollment Requirements None
Course Attributes
  • None
ACCT 270 Payroll Accounting (5 credits)
Description A comprehensive course that includes the skills, procedures, and conceptual knowledge necessary to accurately perform manual and computerized payroll processing tasks. (UE)
Enrollment Requirements Completion of ACCT& 201 with a minimum grade of C.
Course Attributes
  • Unlisted elective
ECON 210 Economic Ethics (5 credits)
Description This course is an integrated study of the role of law, ethics, morality, and social responsibility in an entrepreneurial environment. Using case analysis to study and solve: ethical dilemmas in the Market Place, the ethics of the Economic Actor, and ethics/social responsibilityof organizations. (SSw)
Enrollment Requirements None
Course Attributes
  • Social science
  • Writing intensive

 
Total credits this quarter: 15-17

 Action item: Attend the spring job fair.

 

ACCOUNTING, CERTIFICATE (62-66 CREDITS)
This certificate offers the range of clerical and accounting skills needed to perform full-charge bookkeeping tasks for a small business accurately and efficiently. Employees in this position will use both manual and computerized systems, and will work under the supervision of an accountant.
Quarter 1
BTEC 101 Introduction to Business Computing (5 credits)
Description Formerly BIS 101. This course is an introduction to Microsoft PowerPoint, Word and Excel programs used in the business environment. (UE)
Enrollment Requirements Completion of MATH 87 or MATH 097 or concurrent enrollment or permission of instructor.
Course Attributes
  • Unlisted elective
BUS& 101 Introduction to Business (5 credits)
Description Covers the role of business in modern economy and topics related to internal operations of a business and opportunities in business. Recommended preparation: placement into ENGL& 101. (SS)
Enrollment Requirements None
Course Attributes
  • Social science
BUS 100 Business Math (5 credits)
Description Formerly BUSAD 100. Mathematical applications in business involving word problems. (UE)
Enrollment Requirements None
Course Attributes
  • Unlisted elective

    or COMPUTATION click for list (5 credits)


 Total credits this quarter: 15


 Career exploration: Find your people! Attend area-of-study activities and connect with clubs related to your career goals. Find out where students in your pathway go to study.
 Action item: Meet with your advisor to build your degree plan.
 Action item: Have your transfer-in credits officially evaluated.
 Action item: Visit the Intercultural Center, the Learning Center, and the library.

 

Quarter 2
ACCT& 201 Principles of Accounting I (5 credits)
Description Introduction to the theory and principles of the accounting cycle and accounting concepts. Covers typical general journal transactions, posting transactions to the ledgers, principles of adjusting and closing entries, the process of completing the appropriate financial statements, various inventory valuation methods, and cash policies using both manual forms and computerized methods. Recommended preparation: basic proficiency in Excel. (LE)
Enrollment Requirements Completion of Math 97 or higher
Course Attributes
  • Listed elective
BTEC 142 Spreadsheets II (5 credits)
Description Formerly BIS 142. In-depth examination of the spreadsheet tools. Introduces advanced techniques and provides hands-on practice to solve spreadsheet problems. (UE)
Enrollment Requirements Completion of BTEC 141 or BTEC 101; and Completion of BUS 100 or MATH 99
Course Attributes
  • Unlisted elective
ENGL& 101 English Composition I (5 credits)
Description This course helps students become more effective writers in academic and professional settings. Students learn to enter ongoing academic conversations, analyze and use secondary sources to formulate, develop, revise, and communicate ideas in writing, and shape their message to different purposes, audiences, and media. (CC)
Enrollment Requirements Completion of ENGL 95 or placement in ENGL& 101.
Course Attributes
  • Composition Commun Skills

 
Total credits this quarter: 15

 Career exploration: Explore the Volunteer Income Tax Assistance (VITA) program (starts winter quarter and extends to spring). Participants should have completed ACCT& 201.

 

Quarter 3
ACCT 130 Quickbooks (3 credits)
Description This course is designed to present accounting concepts and their relationship to QuickBooks by completing transactions for a business. This will be accomplished by recording transactions, preparing a multitude of financial reports, closing an accounting period, compiling charts and graphs, and preparing payroll. Recommended preparation of ACCT 100 or ACCT& 201 with a minimum grade of C. (UE)
Enrollment Requirements None
Course Attributes
  • Unlisted elective
ACCT& 202 Principles of Accounting II (5 credits)
Description This course introduces generally accepted accounting principles used in preparing financial statements for a corporation. These principles are learned through various in-class and online exercises, problems, tests and through various Excel for accounting projects. (LE)
Enrollment Requirements Completion of ACCT& 201 with a minimum grade of C.
Course Attributes
  • Listed elective
ACCT 270 Payroll Accounting (5 credits)
Description A comprehensive course that includes the skills, procedures, and conceptual knowledge necessary to accurately perform manual and computerized payroll processing tasks. (UE)
Enrollment Requirements Completion of ACCT& 201 with a minimum grade of C.
Course Attributes
  • Unlisted elective

 
Total credits this quarter: 13

 Career exploration: Listen to podcasts about accounting or the kind of accounting career you're aiming for.
 Career exploration: Look for a summer job or internship related to your career goals.

 

Quarter 4
ACCT& 203 Principles of Accounting III (5 credits)
Description This course introduces decision tools that managers use in evaluating business plans, controls, and performances along with basic manufacturing accounting concepts and reports. These tools are learned through various in-class and online exercises, problems, and tests. (LE)
Enrollment Requirements completion of ACCT& 202 with a minimum grade of C.
Course Attributes
  • Listed elective
ACCT 250 Governmental/Not-For-Profit Accounting (5 credits)
Description This course provides a fundamental knowledge of the distinguishing characteristics of not-for-profit and governmental accounting. It covers basic accounting terminology and financial statements, an overview of current FASB and GASB requirements, in addition to discussions of grant management, fund accounting, net asset classifications, and donations. (UE)
Enrollment Requirements Completion of ACCT& 201 with a minimum grade of C.
Course Attributes
  • Unlisted elective
CMST 245 Introduction to Organizational Communication (5 credits)
Description Formerly CMST 145. This course is designed to introduce students to the field of organizational communication. Students will examine a range of perspectives, theories, and issues exploring the ways communication affects and is affected by the organizational context. Topics will include technology, diversity, and ethics in organizations; sexual harassment, negotiating/conflict management. The course involves theory application with a primary focus on the development of effective communication skills (e.g., interviewing, professional presentations, teamwork, responding non-defensively to criticism, leadership). Recommended preparation: placement in ENGL& 101. (OC)
Enrollment Requirements None
Course Attributes
  • Oral Communication Skills
or CMST& 220 Public Speaking (5 credits )
Description Introduction to communication theory and public speaking emphasizing organization, audience analysis, oral styles, and use of visual aids. Includes presentation of various types of public speeches and analyses of contemporary speeches. Recommended preparation: placement in ENGL& 101. (OC)
Enrollment Requirements None
Course Attributes
  • Oral Communication Skills
or CMST& 230 Small Group Communication (5 credits )
Description Introduces students to the theory and practice of small group communication. Course covers interpersonal relationships in groups, leadership, decision-making, problem solving, and presentations speaking in a variety of settings. Recommended preparation: placement in ENGL& 101. (OC)
Enrollment Requirements None
Course Attributes
  • Oral Communication Skills

 
Total credits this quarter: 10-15

 Course note: Instead of ACCT 250 in quarter 4, take ACCT 260 in quarter 5.
 Career exploration: Meet with the internship coordinator to explore internship opportunities for quarter 5.
 Career exploration: Participate in the VITA program (starts winter quarter and extends to spring).
 Career exploration: Work on your resume through the Career, Job & Transfer Center.
 Action item: Apply to graduate.

 

Quarter 5
ACCT 190 Accounting Internship (5 credits)
Description The student will complete an academic accounting internship that offers experience-based learning, in a structured, supervised, and career-related setting. Measurable internship learning outcomes are collaboratively created by the student, internship supervisor, and faculty mentor. The student will develop professional readiness skills needed for the accounting field. Repeatable with program permission. (UE)
Enrollment Requirements None
Course Attributes
  • None
ACCT 260 Individual Income Tax (5 credits)
Description This course is designed to provide students with a basic understanding of the Internal Revenue Code as it relates to the taxation of individuals. Course focuses on taxation methods, principles, and procedures used to assist students in preparing individual income tax returns. (UE)
Enrollment Requirements Completion of ACCT& 201 with a minimum grade of C.
Course Attributes
  • Unlisted elective
BUS& 201 Business Law (5 credits)
Description Principles of law as they apply to business, including history, contracts, law of agencies, rights and duties of employer and employee, negotiable instruments, insurance, personal property, bailments, conditional sales, partnerships, corporations, real property and security relations. Recommended preparation: BUS& 101. (SS)
Enrollment Requirements None
Course Attributes
  • Social science

 
Total credits this quarter: 6-13

 Course note: Instead of ACCT 260 in quarter 5, take ACCT 250 in quarter 4.

 

ACCOUNTING FOR A/P, A/R AND INVENTORY, CERTIFICATE OF PROFICIENCY (20 CREDITS)

This short-term certificate provides additional specialized knowledge in the area of accounting for A/P, A/R, and inventory methods for the skilled worker. It is unlikely that employers will hire students who have only completed this certificate of proficiency; course work may be applied toward a one-year certificate in accounting or a two-year AAS degree in accounting.

If taken as a stand-alone certificate, this can only be completed on a part-time basis. Students who are completing this certificate on the path toward completing the accounting certificate or AAS degree should follow the corresponding course sequence.

A grade of "C" or better in each class is required to earn this certificate of proficiency.

Quarter 1
ACCT& 201 Principles of Accounting I (5 credits)
Description Introduction to the theory and principles of the accounting cycle and accounting concepts. Covers typical general journal transactions, posting transactions to the ledgers, principles of adjusting and closing entries, the process of completing the appropriate financial statements, various inventory valuation methods, and cash policies using both manual forms and computerized methods. Recommended preparation: basic proficiency in Excel. (LE)
Enrollment Requirements Completion of Math 97 or higher
Course Attributes
  • Listed elective

 
Total credits this quarter: 5

 

Quarter 2
ACCT& 202 Principles of Accounting II (5 credits)
Description This course introduces generally accepted accounting principles used in preparing financial statements for a corporation. These principles are learned through various in-class and online exercises, problems, tests and through various Excel for accounting projects. (LE)
Enrollment Requirements Completion of ACCT& 201 with a minimum grade of C.
Course Attributes
  • Listed elective

 
Total credits this quarter: 5

 

Quarter 3
ACCT 110 Accounting for A/P, A/R, and Inventory (5 credits)
Description A comprehensive course that includes the skills, procedures, and concepts necessary to accurately perform manual and computerized accounts receivable, accounts payable, and inventory bookkeeping tasks. (UE)
Enrollment Requirements Completion of ACCT 100 or ACCT& 201 with a minimum grade of C
Course Attributes
  • Unlisted elective
ACCT& 203 Principles of Accounting III (5 credits)
Description This course introduces decision tools that managers use in evaluating business plans, controls, and performances along with basic manufacturing accounting concepts and reports. These tools are learned through various in-class and online exercises, problems, and tests. (LE)
Enrollment Requirements completion of ACCT& 202 with a minimum grade of C.
Course Attributes
  • Listed elective

 
Total credits this quarter: 10

 

GOVERNMENTAL/NOT-FOR-PROFIT ACCOUNTING, CERTIFICATE OF PROFICIENCY (20 CREDITS)

This short-term certificate provides additional specialized knowledge in the area of governmental and not-for-profit accounting methods for the skilled worker. It is unlikely that employers will hire students who have only completed this certificate of proficiency; coursework may be applied toward a one-year certificate in accounting or a two-year AAS degree in accounting.

If taken as a stand-alone certificate, this can only be completed on a part-time basis. Students who are completing this certificate on the path toward completing the accounting certificate or AAS degree should follow the corresponding course sequence.

A grade of "C" or better in each class is required to earn this certificate of proficiency.

Quarter 1
ACCT& 201 Principles of Accounting I (5 credits)
Description Introduction to the theory and principles of the accounting cycle and accounting concepts. Covers typical general journal transactions, posting transactions to the ledgers, principles of adjusting and closing entries, the process of completing the appropriate financial statements, various inventory valuation methods, and cash policies using both manual forms and computerized methods. Recommended preparation: basic proficiency in Excel. (LE)
Enrollment Requirements Completion of Math 97 or higher
Course Attributes
  • Listed elective

 
Total credits this quarter: 5

 

Quarter 2
ACCT& 202 Principles of Accounting II (5 credits)
Description This course introduces generally accepted accounting principles used in preparing financial statements for a corporation. These principles are learned through various in-class and online exercises, problems, tests and through various Excel for accounting projects. (LE)
Enrollment Requirements Completion of ACCT& 201 with a minimum grade of C.
Course Attributes
  • Listed elective

 
Total credits this quarter: 5

 

Quarter 3
ACCT& 203 Principles of Accounting III (5 credits)
Description This course introduces decision tools that managers use in evaluating business plans, controls, and performances along with basic manufacturing accounting concepts and reports. These tools are learned through various in-class and online exercises, problems, and tests. (LE)
Enrollment Requirements completion of ACCT& 202 with a minimum grade of C.
Course Attributes
  • Listed elective

 
Total credits this quarter: 5

 

Quarter 4
ACCT 250 Governmental/Not-For-Profit Accounting (5 credits)
Description This course provides a fundamental knowledge of the distinguishing characteristics of not-for-profit and governmental accounting. It covers basic accounting terminology and financial statements, an overview of current FASB and GASB requirements, in addition to discussions of grant management, fund accounting, net asset classifications, and donations. (UE)
Enrollment Requirements Completion of ACCT& 201 with a minimum grade of C.
Course Attributes
  • Unlisted elective

 
Total credits this quarter: 5

 

INDIVIDUAL INCOME TAX, CERTIFICATE OF PROFICIENCY (20 CREDITS)

This short-term certificate provides additional specialized knowledge in the area of individual income tax methods for the skilled worker. It is unlikely that employers will hire students who have only completed this certificate of proficiency; coursework may be applied toward a one-year certificate in accounting or a two-year AAS degree in accounting.

If taken as a stand-alone certificate, this can only be completed on a part-time basis. Students who are completing this certificate on the path toward completing the accounting certificate or AAS degree should follow the corresponding course sequence.

A grade of "C" or better in each class is required to earn this certificate of proficiency.

Quarter 1
ACCT& 201 Principles of Accounting I (5 credits)
Description Introduction to the theory and principles of the accounting cycle and accounting concepts. Covers typical general journal transactions, posting transactions to the ledgers, principles of adjusting and closing entries, the process of completing the appropriate financial statements, various inventory valuation methods, and cash policies using both manual forms and computerized methods. Recommended preparation: basic proficiency in Excel. (LE)
Enrollment Requirements Completion of Math 97 or higher
Course Attributes
  • Listed elective

 
Total credits this quarter: 5

 

Quarter 2
ACCT& 202 Principles of Accounting II (5 credits)
Description This course introduces generally accepted accounting principles used in preparing financial statements for a corporation. These principles are learned through various in-class and online exercises, problems, tests and through various Excel for accounting projects. (LE)
Enrollment Requirements Completion of ACCT& 201 with a minimum grade of C.
Course Attributes
  • Listed elective
ACCT 260 Individual Income Tax (5 credits)
Description This course is designed to provide students with a basic understanding of the Internal Revenue Code as it relates to the taxation of individuals. Course focuses on taxation methods, principles, and procedures used to assist students in preparing individual income tax returns. (UE)
Enrollment Requirements Completion of ACCT& 201 with a minimum grade of C.
Course Attributes
  • Unlisted elective

 
Total credits this quarter: 10

 

Quarter 3
ACCT& 203 Principles of Accounting III (5 credits)
Description This course introduces decision tools that managers use in evaluating business plans, controls, and performances along with basic manufacturing accounting concepts and reports. These tools are learned through various in-class and online exercises, problems, and tests. (LE)
Enrollment Requirements completion of ACCT& 202 with a minimum grade of C.
Course Attributes
  • Listed elective

 
Total credits this quarter: 5

 

PAYROLL ACCOUNTING, CERTIFICATE OF PROFICIENCY (20 CREDITS)

This short-term certificate provides additional specialized knowledge in the area of payroll accounting methods for the skilled worker. It is unlikely that employers will hire students who have only completed this certificate of proficiency; coursework may be applied toward a one-year certificate in accounting or a two-year AAS degree in accounting.

If taken as a stand-alone certificate, this can only be completed on a part-time basis. Students who are completing this certificate on the path toward completing the accounting certificate or AAS degree should follow the corresponding course sequence.

A grade of "C" or better in each class is required to earn this certificate of proficiency.

Quarter 1
ACCT& 201 Principles of Accounting I (5 credits)
Description Introduction to the theory and principles of the accounting cycle and accounting concepts. Covers typical general journal transactions, posting transactions to the ledgers, principles of adjusting and closing entries, the process of completing the appropriate financial statements, various inventory valuation methods, and cash policies using both manual forms and computerized methods. Recommended preparation: basic proficiency in Excel. (LE)
Enrollment Requirements Completion of Math 97 or higher
Course Attributes
  • Listed elective

 
Total credits this quarter: 5

 

Quarter 2
ACCT& 202 Principles of Accounting II (5 credits)
Description This course introduces generally accepted accounting principles used in preparing financial statements for a corporation. These principles are learned through various in-class and online exercises, problems, tests and through various Excel for accounting projects. (LE)
Enrollment Requirements Completion of ACCT& 201 with a minimum grade of C.
Course Attributes
  • Listed elective

 
Total credits this quarter: 5

 

Quarter 3
ACCT& 203 Principles of Accounting III (5 credits)
Description This course introduces decision tools that managers use in evaluating business plans, controls, and performances along with basic manufacturing accounting concepts and reports. These tools are learned through various in-class and online exercises, problems, and tests. (LE)
Enrollment Requirements completion of ACCT& 202 with a minimum grade of C.
Course Attributes
  • Listed elective
ACCT 270 Payroll Accounting (5 credits)
Description A comprehensive course that includes the skills, procedures, and conceptual knowledge necessary to accurately perform manual and computerized payroll processing tasks. (UE)
Enrollment Requirements Completion of ACCT& 201 with a minimum grade of C.
Course Attributes
  • Unlisted elective

 
Total credits this quarter: 10

 

QUICKBOOKS, CERTIFICATE OF PROFICIENCY (18 CREDITS)

This short-term certificate provides additional specialized knowledge in the area of QuickBooks accounting methods for the skilled worker. It is unlikely that employers will hire students who have only completed this certificate of proficiency; coursework may be applied toward a one-year certificate in accounting or a two-year AAS degree in accounting.

If taken as a stand-alone certificate, this can only be completed on a part-time basis. Students who are completing this certificate on the path toward completing the accounting certificate or AAS degree should follow the corresponding course sequence.

A grade of "C" or better in each class is required to earn this certificate of proficiency.

Quarter 1
ACCT& 201 Principles of Accounting I (5 credits)
Description Introduction to the theory and principles of the accounting cycle and accounting concepts. Covers typical general journal transactions, posting transactions to the ledgers, principles of adjusting and closing entries, the process of completing the appropriate financial statements, various inventory valuation methods, and cash policies using both manual forms and computerized methods. Recommended preparation: basic proficiency in Excel. (LE)
Enrollment Requirements Completion of Math 97 or higher
Course Attributes
  • Listed elective

 
Total credits this quarter: 5

Quarter 2
ACCT& 202 Principles of Accounting II (5 credits)
Description This course introduces generally accepted accounting principles used in preparing financial statements for a corporation. These principles are learned through various in-class and online exercises, problems, tests and through various Excel for accounting projects. (LE)
Enrollment Requirements Completion of ACCT& 201 with a minimum grade of C.
Course Attributes
  • Listed elective

 
Total credits this quarter: 5

 

Quarter 3
ACCT 130 Quickbooks (3 credits)
Description This course is designed to present accounting concepts and their relationship to QuickBooks by completing transactions for a business. This will be accomplished by recording transactions, preparing a multitude of financial reports, closing an accounting period, compiling charts and graphs, and preparing payroll. Recommended preparation of ACCT 100 or ACCT& 201 with a minimum grade of C. (UE)
Enrollment Requirements None
Course Attributes
  • Unlisted elective
ACCT& 203 Principles of Accounting III (5 credits)
Description This course introduces decision tools that managers use in evaluating business plans, controls, and performances along with basic manufacturing accounting concepts and reports. These tools are learned through various in-class and online exercises, problems, and tests. (LE)
Enrollment Requirements completion of ACCT& 202 with a minimum grade of C.
Course Attributes
  • Listed elective

 
Total credits this quarter: 8