Accounting

Career Opportunities

Accounting as a discipline has broad employment possibilities in both government and private business. Knowledge and skill in accounting provide excellent background for employment opportunities in business management, government administration, consulting, purchasing, finance and banking. Entry-level positions in accounting generally include accounting clerk, accounting assistant, full-charge bookkeeper, accountant, fiscal analyst, and financial analyst. See Business, Finance & Office Administration » Accounting for more career and employment information.

Length of Program

The program takes two years of full-time studies (103 credits) for the Associate in Applied Science degree. The time needed to complete the program may be extended if students need to repeat courses in order to meet the program’s grade requirements or if students have basic skills deficiencies.

Application Process / How to Apply

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Program Student Learning Outcomes

At the completion of the Accounting Program, the successful student will be able to:

In a complex setting, students will be able to gather and analyze a variety of information using accounting concepts to draw appropriate and supportable conclusions
Clearly express in a variety of forms accounting information that is useful to a broad class of decision-makers
Properly select quantitative and qualitative accounting data and apply a process to the data in order to reach accurate and reliable conclusions
Recognize ethical dilemmas in the workplace and assess the consequences of these dilemmas
Identify and adjust to workplace differences in order to operate collaboratively and effectively in an organizational setting

Ed Plan / Class List

Required Courses

A cumulative GPA of 2.0 is required in order to earn a degree and a “C” or better is required in all ACCT courses.

A “C” or better must also be earned in all prerequisite ACCT courses.

CCS101 Pathways to Success 3 Credits Search Schedule

Cultivates the mind-set and skills necessary for students to become confident, reflective, self-directing, and successful learners. Prerequisite: Eligible for ENGL 090 or higher.

ACCT&201 Principles of Accounting I 5 Credits Search Schedule

Examines the basic structure of accounting, including receivables, payables, merchandise inventory, deferrals, accruals, depreciation and internal controls. Prerequisite: "C" or better in MATH 092 or an "S" in ABE 065 or "C" or better in OFTEC 170.
Distribution: AA, AS, DTA

ACCT&202 Principles of Accounting II 5 Credits Search Schedule

Examines current liabilities, payroll systems, partnerships, corporations, stocks and bonds, preparation of statement of cash flows, and financial statement analysis. Prerequisite: ACCT& 201 with a "C" or better.
Distribution: AA, AS, DTA

ACCT&203 Principles of Accounting III 5 Credits Search Schedule

Examines the development of costs for manufacturing concerns, determination of net income, development of managerial information and evaluation of performance. Prerequisite: ACCT& 202 with a "C" or better.
Distribution: AA, AS, DTA

ACCT206 General Ledger Computerized Accounting 3 Credits Search Schedule

Introduces a computerized general ledger system to develop and maintain accounting records. Prerequisite: "C" or better in ACCT& 201 and OFTEC 100 or OFTEC 108.

ACCT239 Payroll Accounting and Business Taxes 5 Credits Search Schedule

Introduces taxes affecting businesses, including the preparation of payroll registers and payroll related documents and tax forms. Prerequisite: OFTEC 170 or ACCT& 201 with a "C" or better.

BUS&101 Introduction to Business 5 Credits Search Schedule

Introduces current concepts and structures of American business. Covers the functions of business: forms of ownership, management, marketing, production, finance, and the economy. Prerequisite: Eligible for ENGL 098 or ENGL& 101.
Distribution: AA, AS, DTA, SOCIAL SCIENCE, NURSING SOCIAL SCIENCE, AA-AAS-T-SOCIAL SCIENCE

OFTEC108 Introduction to Microsoft Office 3 Credits Search Schedule

Introduces the software components of Microsoft Office: Word, Excel, PowerPoint and Access. Prerequisite: None.

OFTEC141 Excel 5 Credits Search Schedule

Covers Excel worksheet and workbook concepts and functions. Advanced topics such as database functions and macros will be introduced. Prerequisite: OFTEC 100 or OFTEC 108 or OFTEC 125 and MATH 092 or ABE 065.

OFTEC150 Formatting I 4 Credits Search Schedule

Covers basic formatting of business letters, memorandums, tables, and reports using word processing software, including keyboarding skill development and language arts concepts. The ability to type 30 words per minute (wpm) by touch is recommended. Prerequisite: OFTEC 108 or OFTEC 136.

MATH092 Mathematical Reasoning 5 Credits Search Schedule

Introduces operations with rational numbers, applications and problem solving skills, expressions, solving linear equations, and graphing linear relationships. Prerequisite: Appropriate placement score on the Arithmetic Test or recommendation from the Basic Education for Adults department.

AND choose one of the following:

BUS104 Business Math 5 Credits Search Schedule

Emphasizes solving practical problems in business, including percentages, payroll, simple and compound interest, annuities, discounts, and markups using a calculator. Prerequisite: Appropriate placement or a "C" or better in MATH 092 or an "S" in ABE 065.
Distribution: AAS, AAS-COMPUTATION

-OR-

MATH&146 Introduction to Statistics 5 Credits Search Schedule

Covers basic probability, descriptive statistics, and inferential statistics. Prerequisite: MATH 096 with a "C" or better or appropriate placement.
Distribution: AA, AS, DTA, NATURAL SCIENCE, QUANTITATIVE, AA-AAS-T-QUANTITATIVE, AA-AAS-T-NATURAL SCIENCE

Additional Requirements

ACCT231 Intermediate Accounting I 5 Credits Search Schedule

Examines the conceptual framework of accounting, the accounting process, the measuring, valuing, and reporting of assets, and the preparation of complex financial statements. Prerequisite: ACCT& 202 with a "C" or better, BUS 104 or MATH& 146 with a "C" or better and OFTEC 141 with a "C" of better.

ACCT232 Intermediate Accounting II 5 Credits Search Schedule

Examines the measuring, valuing and reporting of liabilities, investments, and stockholders' equity, as well as problems related to the measurement of enterprise income. Prerequisite: ACCT 231 with a "C" or better.

ACCT235 Governmental Accounting 5 Credits Search Schedule

Accounting for governmental and fund agencies. Fund management and budget preparation. Accounting for appropriated funds. Prerequisite: ACCT& 202 (formerly ACCT 202) with a "C" or better.

ACCT238 Federal Income Tax 5 Credits Search Schedule

Introduces federal income taxation for individuals and businesses, including the preparation of Form 1040 and support schedules, and the treatment of special tax situations. Prerequisite: ACCT& 201 with a "C" or better.

ACCT240 Auditing 5 Credits Search Schedule

Auditing as applied to financial statements, including concepts and practices. Standards and ethics of the accounting profession in relationship to auditing. Prerequisite: ACCT 232 with a "C" or better.

BUS&201 Business Law 5 Credits Search Schedule

Introduces the American legal system from the business perspective. Examines system structure, concepts, procedures, terminology, and ethics with an emphasis on principles and procedures applicable in the context of business. Prerequisite: Eligible for ENGL 098 or ENGL& 101.

BUS289 Integrated Business Applications 5 Credits Search Schedule

Integrates accounting, data analytics, and business concepts to create solutions to complex business problems. Prerequisite: For all students: 50 or more college level credits and completion of BUS& 101. Additional prerequisite: BUS 160; or BUS 240; or CIS 284; or "C" or better in ACCT 231.

General Education Requirements

Communication

ENGL&101 English Composition I 5 Credits Search Schedule

Develops writing skills by focusing on strategies and techniques writers use to convey ideas, evaluate information, make a point, and participate in multiple discourse communities. Emphasizes both the process and the product of writing. This course was formerly known as WRIT 101, College Writing I. Prerequisite: Appropriate placement test scores OR appropriate completion of ENGL 095, ENGL 095X, or ENGL 098 OR concurrent enrollment in ENGL 110 with instructor's permission.
Distribution: AA, AAS, AS, DTA, COMMUNICATION, GER-CIS, AA-AAS-T-COMMUNICATION, AAS-COMMUNICATION: Reading/Writing, AAS-READING-WRITING

Additional Communication - choose one of the following:

ENGL&235 Technical Writing 5 Credits Search Schedule

Introduces technical writing skills necessary to communicate effectively in the workplace. Emphasizes written documents, successful teamwork strategies, and ethical considerations in workplace communication. Prerequisite: ENGL& 101 with a "C" or better.
Distribution: AA, AAS, AS, DTA, AAS-SPEAKING-LISTENING, GER-CIS, AA-AAS-T-COMMUNICATION, AAS-ADDITIONAL COMMUNICATION

-OR-

CMST&210 Interpersonal Communication: Diversity 5 Credits Search Schedule

Focuses on understanding and developing interpersonal communication skills needed to build and maintain healthy one-on-one relationships in both personal and professional contexts. Examines how diverse communication styles can impact relationships. Prerequisite: None.
Distribution: AA, AAS, AS, DTA, DIVERSITY, AAS-SPEAKING-LISTENING, AA-AAS-T-HUMANITIES, AAS-ADDITIONAL COMMUNICATION, AAS-HUMAN RELATIONS

-OR-

CMST&220 Public Speaking 5 Credits Search Schedule

Introduction to oral communication theory and to public speaking/listening practice as applied to a variety of settings and audiences. Students will learn to verbally inform and/or demonstrate and persuade an audience using a variety of speech types. Covers speech preparation, critical listening and thinking, and individual and group presentation techniques. This course was formerly known as SPCH 101, Introduction to Public Speaking. Prerequisite: None.
Distribution: AA, AAS, AS, DTA, AAS-SPEAKING-LISTENING, AA-AAS-T-COMMUNICATION, AAS-ADDITIONAL COMMUNICATION

-OR-

CMST&230 Small Group Communication: Diversity 5 Credits Search Schedule

Introduces small group communication theories and concepts with applications. Explores the communication processes used when people enter diverse organizational contexts or interact in professional and everyday life small groups. Prerequisite: None.
Distribution: AA, AAS, AS, DTA, AAS-SPEAKING-LISTENING, AAS-HUMAN RELATIONS, GER-CIS, AA-AAS-T-HUMANITIES, AAS-ADDITIONAL COMMUNICATION, DIVERSITY

-OR-

OFTEC260 Business Communication 5 Credits Search Schedule

Explores the principles of effective communication in business emphasizing the human relations factor, through correspondence, report writing, and an oral presentation. OFTEC 160 recommended. Prerequisite: ENGL& 101 with a "C" or better.
Distribution: AAS-ADDITIONAL COMMUNICATION, AAS-SPEAKING-LISTENING

Human Relations - choose one of the following:

BUS260 Principles of Management: Diversity 5 Credits Search Schedule

Describes the functions of management with an emphasis on current management issues, including the impact of diversity in the workplace. Prerequisite: BUS& 101.
Distribution: AA, AAS, AS, DTA, DIVERSITY, AAS-HUMAN RELATIONS

-OR-

HUM121 Multicultural America: Diversity 5 Credits Search Schedule

Explores the history, cultures, and contributions of various race and ethnic groups in the United States and the complex notion of an "American" identity throughout U.S. history. Emphasizes the impacts of power, privilege, and socialization on our understanding of race and ethnicity in the American context. Prerequisite: Eligible for ENGL 098 or ENGL& 101.
Distribution: AA, AAS, AS, DTA, DIVERSITY, HUMANITIES, NURSING HUMANITIES, AAS-HUMAN RELATIONS, AA-AAS-T-HUMANITIES

-OR-

PSYC116 Psychology of Human Relations: Diversity 5 Credits Search Schedule

Introduces students to the psychology of human relationships. Examines how thoughts, feelings, and behaviors impact communication in a multicultural world. Prerequisite: Eligible for ENGL 098 or ENGL& 101.
Distribution: AA, AAS, AS, DTA, DIVERSITY, SOCIAL SCIENCE, NURSING SOCIAL SCIENCE, AAS-HUMAN RELATIONS, AA-AAS-T-SOCIAL SCIENCE

-OR-

CMST&210 Interpersonal Communication: Diversity 5 Credits Search Schedule

Focuses on understanding and developing interpersonal communication skills needed to build and maintain healthy one-on-one relationships in both personal and professional contexts. Examines how diverse communication styles can impact relationships. Prerequisite: None.
Distribution: AA, AAS, AS, DTA, DIVERSITY, AAS-SPEAKING-LISTENING, AA-AAS-T-HUMANITIES, AAS-ADDITIONAL COMMUNICATION, AAS-HUMAN RELATIONS

-OR-

CMST&230 Small Group Communication: Diversity 5 Credits Search Schedule

Introduces small group communication theories and concepts with applications. Explores the communication processes used when people enter diverse organizational contexts or interact in professional and everyday life small groups. Prerequisite: None.
Distribution: AA, AAS, AS, DTA, AAS-SPEAKING-LISTENING, AAS-HUMAN RELATIONS, GER-CIS, AA-AAS-T-HUMANITIES, AAS-ADDITIONAL COMMUNICATION, DIVERSITY

For degree-seeking students: CMST& 210, and CMST& 230 may NOT count for two categories

Diversity Requirement
Diversity-designated courses at South Puget Sound Community College provide opportunities for students to develop awareness of their own social and cultural identities, seek understanding of others, and cultivate skills to communicate across cultures and differences. All programs require the completion of a diversity course.

Effective Catalog Year 2020-2021

Additional Information

Students are accepted into the Accounting Program every quarter.

Accounting

Accounting - Associate in Applied Science