Southeastern Community College

 

  • Program Information
  • Curriculum Information
  • Course Descriptions
  • Summary Sheet

 

Accounting - Diploma and AAS

This program is offered in West Burlington, Keokuk and Online (Keokuk students will be required to enroll in courses at either the West Burlington campus or online or both to complete this program.

This program is designed to provide students with the necessary knowledge and skills for entry-level accounting positions. The program will also take the student through balance sheets, financial statements, income tax analysis and cost accounting.

This Associate of Applied Science Degree Program is four semesters in length. The second year is comprised of advanced level courses to increase the skill level of the student and thus contribute to potentially more rapid advancement upon employment.
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Instructors and Staff
Kevin Rosenberg - Instructor, ext. 5199
Email: krosenberg@scciowa.edu
BBA, University of Iowa
MA, University of Iowa
 

 

Accounting - Diploma and AAS

After one semester, the Accouonting Certificate will be awarded. After two semesters, the Accounting Assistant Diploma will be awarded.

Though students may choose any combination of courses to complete each of the elective requirements, students should focus upon their future objectives regarding career and/or transfer to a 4-year college as they make their selections.

Communications Electives: Students must complete at least 6 semester hours of approved Communications Elective courses.

Approved Communications Elective courses include:

SPC-101 Fundamentals of Oral Communication or
SPC-112 Public Speaking
and
ENG-105 Composition I or
ENG-106 Composition II or
ENG-131 Business English

Math Electives:
In addition to Statistics, students may choose to take 3 additional semester hours of approved Math Elective courses.

Approved Math Electives courses include:

MAT-140 Finite Math
MAT-165 Business Calculus

Approved Social Science Electives include:

ECN-120 Principles of Macro-Economics
ECN-130 Principles of Micro-Economics
PSY-111 Introduction of Psychology
SOC-110 Introduction to Sociology

Program Electives: Students mus select at least 6 semester hours of approved Program Elective courses or may choose to substitute up to 6 semester hours of additonal Communications, Math or Social Science Electives for the Program Elective courses. Approved Elective courses include:

ACC-932 Accounting Internship
ADM-117 Keyboarding and Document Production
ADM-133 Business Math/Calculators
BUS-102 Introduction to Business
BUS-121 Business Communication
BUS-186 Business Law II
FIN-130 Principles of Finance
HUM-287 Leadership Development Studies
MGT-101 Princriples of Management
MGT-170 Human Resources Management
MKT-110 Principles of Marketing PRE-REQUISITE: BIO-163 Essentials of Anatomy & Physiology.

 

* Choose 1 class from the group of available classes for this semester.

 
 Fall Semester  Credit
  ACC-131 PRINCIPLES OF ACCOUNTING I     4
  ACC-161 PAYROLL ACCOUNTING     3
  ACC-311 COMPUTER ACCOUNTING     3
  CSC-110 INTRODUCTION TO COMPUTERS     3
  ELECTIVE PROGRAM ELECTIVE     3
 
 Spring Semester   
  ACC-132 PRINCIPLES OF ACCOUNTING II     4
  ACC-261 INCOME TAX ACCOUNTING     3
  BCA-157 INTERMEDIATE SPREADSHEETS     3
  ELECTIVE MATH OR SOCIAL SCIENCE ELECTIVE     3
  ELECTIVE COMMUNICATIONS ELECTIVE     5
 
 Fall Semester   
  ACC-231 INTERMEDIATE ACCOUNTING I     4
  ACC-332 COMPUTER ACCOUNTING - QUICKBOOKS     2
  BUS-185 BUSINESS LAW I     3
  ELECTIVE SOCIAL SCIENCE ELECTIVE     3
  MAT-156 STATISTICS     3
 
 Spring Semester   
  ACC-221 COST ACCOUNTING     3
  ACC-232 INTERMEDIATE ACCOUNTING II     4
  BUS-180 BUSINESS ETHICS     3
  BUS-936 BUSINESS CAPSTONE     1
  ELECTIVE MATH OR SOCIAL SCIENCE ELECTIVE     3
  ELECTIVE PROGRAM ELECTIVE     3

Accounting - Diploma and AAS

 

ACC-131 - PRINCIPLES OF ACCOUNTING I

Lecture: 4Lab: 0Credit: 4

Description: This first course covering the principles of accounting introduces the basic terms, concepts, and procedures of the double-entry system of accounting. The course is intended for students who will major in accounting or have chosen a career which requires extensive use of accounting information. During the course, the focus will be on the completion of the accounting cycle, including the preparation of journal entries, posting to the ledger, and the preparation of adjusting entries, financial statements, and closing entries at the end of the accounting period. Specific attention will also be given to special journals and subsidiary ledgers, the information needed to account for merchandising businesses, and the special accounting procedures related to cash, receivables, payables, and systems of control. Prerequisite: A COMPASS Pre-Algebra score of 50 or higher, COMPASS Algebra score of 36 or higher, ACT Math score of 19 or higher, or equivalent AND COMPASS Reading score of 61 or higher, ACT Reading score of 15 or higher, or equivalent.

 

ACC-132 - PRINCIPLES OF ACCOUNTING II

Lecture: 4Lab: 0Credit: 4

Description: A continuation of Principles of Accounting I, the second principles of accounting course will proceed through the recognition, valuation, and financial reporting requirements for merchandise inventory, fixed assets, intangibles, payroll, current liabilities, and long-term liabilities, before looking at the specific accounting issues related to corporations and partnerships. The course will conclude with coverage of the Statement of Cash Flows and financial statement analysis. Prerequisite: ACC-131.

 

ACC-161 - PAYROLL ACCOUNTING

Lecture: 3Lab: 0Credit: 3

Description: Payroll accounting emphasizes the methods of computing wages and salaries, the methods of keeping records, and the preparation of government reports. Extensive coverage of federal and state laws impacting payroll accounting is provided. During the course of the semester, students will explore numerous manual and computerized payroll systems. Prerequisite: ACC-131 or equivalent.

 

ACC-221 - COST ACCOUNTING

Lecture: 3Lab: 0Credit: 3

Description: This introductory course in Cost Accounting is designed as an intensive, practical course in cost accounting procedures. After a preliminary consideration of the three cost elements of material, labor and factory overhead, three concepts are applied to cost gathering procedures for both job-order and process costing. Finally, attention is given to standard costing and analysis of cost factors for decision making by management. Prerequisite: ACC-132 or ACC-146.

 

ACC-231 - INTERMEDIATE ACCOUNTING I

Lecture: 3Lab: 2Credit: 4

Description: This first course in Intermediate Accounting examines the generally accepted accounting principles applied in income determination and balance sheet presentation. The primary purpose is the preparation of financial statements in a meaningful, understandable and adequate manner for the external user. After a preliminary review of the basic accounting process, the content and format of the income statement and balance sheet, the course material will specifically consider the balance sheet classifications of cash, temporary investments, receivables, inventories, plant and intangible assets. Prerequisite: ACC-132 or ACC-142 or equivalent.

 

ACC-232 - INTERMEDIATE ACCOUNTING II

Lecture: 3Lab: 2Credit: 4

Description: A continuation of ACC-231, this course will continue to examine the generally accepted accounting principles as applied to income determination and balance sheet preparation. The course will specifically consider the classification, recognition, and valuation of current liabilities, bonds and other long-term liabilities, stockholders’ equity, dividends, dilutive securities and their effect on earnings per share, leases, pensions, and income taxes. The course will conclude with coverage of the Statement of Cash Flows. Prerequisite: ACC-231.

 

ACC-261 - INCOME TAX ACCOUNTING

Lecture: 3Lab: 0Credit: 3

Description: Coverage of income tax returns for individuals, including filing requirements, gross income inclusions and exclusions, dependency requirements, itemized deductions, etc.

 

ACC-311 - COMPUTER ACCOUNTING

Lecture: 3Lab: 0Credit: 3

Description: Studies payroll records and payroll taxes imposed by state and federal agencies. The course will focus on computerized accounting records, including general ledger, accounts receivable, accounts payable, depreciation and payroll systems.

 

ACC-332 - COMPUTER ACCOUNTING - QUICKBOOKS

Lecture: 2Lab: 0Credit: 2

Description: This course is designed to apply the fundamental accounting principles in a computerized enviornment by using the text/workbook combined with computerized standard accounting software package. Also electronic spreadsheets will be explored. A prior kowledge of accounting is required and knowledge of Windows will be helpful. It is necessary that each student be able to set aside lab time to complete assignments, either in the computer labs or a similar computer with cmputerized standard accounting software package. Prerequisites: ACC-131 or ACC-142 or permission of instructor.

 

BCA-157 - INTERMEDIATE SPREADSHEETS

Lecture: 2Lab: 2Credit: 3

Description: This advanced course in electronic spreadsheets emphasizes the use of advanced features of a leading electronic spreadsheet software package in a Microsoft Windows environment. Topics to be covered include spreadsheet editing, working with multiple worksheets, creating a Web page from a spreadsheet, developing spreadsheet applications, creating and using macros, using data tables and scenario management, importing data, and enhancing a spreadsheet with Visual Basic for Applications. Prerequisite: Grade of "C-" or higher in BCA-216, CSC-110 or CSC-140..

 

BUS-180 - BUSINESS ETHICS

Lecture: 3Lab: 0Credit: 3

Description: This course introduces philosophical ethical theory and its application to business decisions. It considers theories of economic justice, social responsibility of corporations, regulation, conflict of interest and obligations, ethics of advertising, product quality and safety, environmental responsibility, hiring practices and rights of employers and employees.

 

BUS-185 - BUSINESS LAW I

Lecture: 3Lab: 0Credit: 3

Description: The legal environment of business. The study of contract requirements, personal property and bailments, as time permits.

 

BUS-936 - BUSINESS CAPSTONE

Lecture: 1Lab: 0Credit: 1

Description: This course is designed to serve as a capstone class for Business majors. Topics covered in the course will include resumes, interview skills, and professionalism. In addition, each student will complete a case study in his/her particular area of interest including but not limited to accounting, management, marketing, and economics. In lieu of a case study, a service learning or other project may be completed. A professional presentation of whichever activity is selected will be made. An end-of-program assessment will be taken as a part of this course. Prerequisite: Student must have completed at least 48 credit hours in the Accounting or Business Administration Degree or have program coordinator approval.

 

CSC-110 - INTRODUCTION TO COMPUTERS

Lecture: 3Lab: 0Credit: 3

Description: This course provides an introduction to computer concepts. The student will use the Windows operating system, presentation software, electronic spreadsheet software, database management software and word processing software. Microcomputer hardware and software as well as the processing concepts associated with each will be discussed. The course will also include information on file management, the Internet, virus protection, and e-mail basics as applicable to the academic world as well as the business environment. Lab time outside class is required to complete projects.

 

ELECTAC1 - PROGRAM ELECTIVE

Lecture: 3Lab: 0Credit: 3

Description:

 

ELECTAC2 - MATH OR SOCIAL SCIENCE ELECTIVE

Lecture: 3Lab: 0Credit: 3

Description:

 

ELECTAC2 - MATH OR SOCIAL SCIENCE ELECTIVE

Lecture: 3Lab: 0Credit: 3

Description:

 

ELECTAC3 - PROGRAM ELECTIVE

Lecture: 3Lab: 0Credit: 3

Description:

 

ELECTAC6 - COMMUNICATIONS ELECTIVE

Lecture: 0Lab: 0Credit: 5

Description:

 

ELECTAC7 - SOCIAL SCIENCE ELECTIVE

Lecture: 3Lab: 0Credit: 3

Description:

 

MAT-156 - STATISTICS

Lecture: 3Lab: 0Credit: 3

Description: This course is an applied course in statistics, designed to introduce students to some of the concepts, symbols, procedures, and vocabulary used in the field of statistics. Topics covered in this course include: organizing and graphing data, descriptive statistics, probability, various distributions, the sampling distribution of the mean, estimating a population mean, confidence intervals, inferential statistics (hypothesis testing), comparing two population parameters, analysis of variance, correlation, simple linear and multiple regression, contingency tables, and nonparametric statistics, (time permitting). Prerequisites: MAT-092 with a grade of at least C- or COMPASS Algebra score of 55 (or higher) or ACT score of 22 or above or math faculty approval.

The summary sheet provides a program overview and other information.

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