Accounting (ACC)

This program prepares students for a variety of entry-level accounting positions, which provide opportunities for advancement. Typical positions for which graduates are qualified are bookkeeper, junior clerk, assistant auditor, cost accounting clerk and assistant office manager.

Students who definitely plan to pursue a degree in accounting at a four-year school after completion of studies at DCC should enroll in the Business Administration Transfer Program.

The Associate in Applied Science (A.A.S.) degree is awarded upon completion of the requirements for this program.

Upon successful completion of the ACC program:
• Students will be able to use a variety of accounting and business software.
• Students will demonstrate knowledge of accounting principles.
• Students will have real world experience using simulations.
• Students will have a variety of skills needed in the business environment.
• Students will have an awareness of specialized career fields in the accounting profession.

Courses should be selected in consultation with an advisor.

First Semester

Course No.

Descriptive Title

Credit Hours

ENG 101

Composition I

3

American History (Appendix D)

3

ACC 101

Principles of Financial Accounting I

3

 

Math Elective (c)

3

CIS 111

Computer Systems and Applications

1

ACC 100

ACC Seminar (b)

1

TOTAL

 

16


Second Semester

Course No.

Descriptive Title

Credit Hours

ENG 102

Composition II

3

ACC 102

Principles of Accounting II

4

ACC 205

Computerized Accounting Applications

2

BUS 102 OR

Introduction to Business OR

 

BUS 104

Business Organization and Management

3

CIS 213

Data Management Concepts

1

BHS 103

Social Problems in Today's World

3

TOTAL

 

17


Third Semester

Course No.

Descriptive Title

Credit Hours

Science (d)

3-4

ACC 204

Managerial Accounting

4

BUS 210

Business Communication

3

ACC 241

Income Tax Procedures

3

Elective (f)

 

3-4

TOTAL

 

16


Fourth Semester

Course No.

Descriptive Title

Credit Hours

ACC 221

Intermediate Accounting

4

ACC 213

Accounting Systems and the Computer

3

ACC 260 

Accounting Internship or ACC elective (c)

3

Gen Ed Elective (e)

 Appendicies E, F, H, or I)

3-4

TOTAL

 

13-14

 

 TOTAL CREDIT HOURS

62

 

a. MAT 109 or higher.  MAT 118 recommended.

b. ACC 100 must be taken in the first semester for full-time students or within the first 9 credits for part-time students.  Students entering the ACC program who have successfully completed BUS 100 have fulfilled the ACC 100 requirement.

c. ACC Electives are any 200-level BUS course. However, CIS 107, SPE 101, SPE 210, and SPE 219 may also be used.

d. Science courses: Applicable four-credit courses in astronomy, biology, chemistry, geology, physical sciences, and physics.

e. General Education Elective – Choose any course from Appendices E, F, H, or I.

f. Click here for a full discussion of the free elective requirement. The subject area for Accounting includes all courses labeled ACC.