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 » Accounting for more career and employment information.

Program 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

All students required to complete precollege Math or English coursework must complete HDEV 101: Enhancing Student Success (3 credits) within their first two quarters of attendance.

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 096 or above or 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. 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 108.

ACCT239 Payroll Accounting and Business Taxes 3 Credits Search Schedule

Preparation of payrolls. Study of taxes affecting businesses, preparation of federal, state and local business tax forms. Prerequisite: A grade of "C" (2.0) or higher in OFTEC 170 (formerly CIS 107), or ACCT& 201 or ACCT 201.

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

An introduction to Excel for worksheet applications. Creating simple worksheets using numbers, dates, text, formulas, desktop features, formatting, charting, printing, and file handling. Techniques include copying, moving, relative, and absolutes cell references, using functions in formulas, file linking, multiple windows, and range naming. More advanced topics such as database and macros will also be introduced. Prerequisite: OFTEC 108 or OFTEC 100 and MATH 094.

OFTEC150 Formatting I 4 Credits Search Schedule

Basic formatting techniques in keyboarding skill development using a personal computer with word processing software. Provides an introduction to business letters, memorandums, tables, and reports. The ability to type 30 words per minute (wpm) by touch is recommended. Prerequisite: OFTEC 108 or OFTEC 136.

MATH097 Essentials of Intermediate Algebra 5 Credits Search Schedule

Introduces the study of linear equations and polynomials, including equation of a line, systems of linear equations, properties of exponents, operations on polynomials, factoring, and solving factorable quadratic equations. Students should take this course if they plan to pursue a pathway that requires MATH 099 or MATH 140 or if they plan to transfer to a university that requires MATH 099 for admission. Prerequisite: Appropriate placement or a "C" or better in MATH 094.

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: MATH 094.
Distribution: AAS, AAS-COMPUTATION

-OR-

MATH&146 Introduction to Statistics 5 Credits Search Schedule

Covers basic probability, descriptive and inferential statistics. Prerequisite: Appropriate placement or a "C" or better in MATH 096 or MATH 097 or MATH 099.
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.

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

Introduction to federal income taxation for individuals and businesses including the preparation of Form 1040 and support schedules, the treatment of special tax situations and an introduction to basic tax fundamentals for partnerships and corporations. Prerequisite: ACCT& 201 (formerly 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

A study of the American legal system; includes the Constitution, legislative, executive and judiciary branches. Examines system structure, concepts, procedures, terminology, ethical principles with an emphasis on principles and procedures applicable in the context of business contracts. Covers definitions, formation, interpretation and enforcement within the legal field. This course was formerly known as BUS 171, Business Law I. Prerequisite: Eligible to take ENGL 098 or ENGL& 101.

BUS202 Business Law II 3 Credits Search Schedule

Expands and develops principles of American substantive and procedural law learned in BUS& 201 with a concentrated focus on specific areas of law of particular importance to accountants and other business professionals working in legal areas: accountants' responsibilities and liability; the Uniform Commercial Code relating to sales; negotiable instruments; secured transactions and banking; real estate; insurance; estate planning; bailments; intellectual property; bankruptcy; labor law; and consumer law. This course was formerly BUS 172. Prerequisite: BUS& 201 (formerly BUS 171).

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, COMMUNICATION, AAS-SPEAKING-LISTENING, GER-CIS, AA-AAS-T-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, COMMUNICATION, DIVERSITY, AAS-SPEAKING-LISTENING, AAS-HUMAN RELATIONS, AA-AAS-T-COMMUNICATION

-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, COMMUNICATION, AAS-SPEAKING-LISTENING, AA-AAS-T-COMMUNICATION

-OR-

CMST&230 Small Group Communication 5 Credits Search Schedule

Studies communication in small groups to help students understand group processes and to be effective participants in problem-solving groups at home, in the community, and at work. Develops skills in decision-making, creative and critical listening and thinking, interpersonal and intercultural communication, conflict management, and leadership as applied to small groups. This course was formerly known as SPCH 115. Prerequisite: None.
Distribution: AA, AAS, AS, DTA, COMMUNICATION, AAS-SPEAKING-LISTENING, AAS-HUMAN RELATIONS, GER-CIS, AA-AAS-T-COMMUNICATION

-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.

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,Past to Present: Diversity 5 Credits Search Schedule

Focuses on the history, culture, and contributions of various ethnic groups in the United States and the construction of "American" identity through power and privilege, past to present. Students gain knowledge of other groups' history and cultural heritage and develop skills in intercultural communications and critical thinking for education, community and work, environments. Meets Diversity Course Criteria. 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, COMMUNICATION, DIVERSITY, AAS-SPEAKING-LISTENING, AAS-HUMAN RELATIONS, AA-AAS-T-COMMUNICATION

-OR-

CMST&230 Small Group Communication 5 Credits Search Schedule

Studies communication in small groups to help students understand group processes and to be effective participants in problem-solving groups at home, in the community, and at work. Develops skills in decision-making, creative and critical listening and thinking, interpersonal and intercultural communication, conflict management, and leadership as applied to small groups. This course was formerly known as SPCH 115. Prerequisite: None.
Distribution: AA, AAS, AS, DTA, COMMUNICATION, AAS-SPEAKING-LISTENING, AAS-HUMAN RELATIONS, GER-CIS, AA-AAS-T-COMMUNICATION

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

Diversity Requirement: South Puget Sound Community College requires all new students seeking an Associate Degree to complete a “diversity” course which meets the college criteria for listing as a diversity course and has been approved for such listing by the college Instructional Council prior to the student enrolling in the class.

Effective Catalog Year 2018-2019

Length of Program

The program takes two years of full-time studies (101 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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Additional Information

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.

Accounting

Accounting - Associate in Applied Science