Accounting (A25100), AAS

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Purpose

The Accounting curriculum is designed to provide students with the skills necessary for employment and growth in the accounting profession. Using the “languages of business,” accountants assemble and analyze, process, and communicate essential information about financial operations. In addition to course work in accounting principles, theories, and practice, students will study business law, finance, management, and economics. Related skills are developed through the study of communication, computer applications, financial analysis, critical thinking skills, and ethics.

Graduates should qualify for entry-level accounting positions in many types of organizations including accounting firms, banks, hospitals, school systems, and governmental agencies. With work experience and additional education, and individual may advance in the accounting profession.

Admission Requirements and Special Conditions

A high school diploma (or equivalent), satisfactory scores on college placement tests (or equivalent) and a minimum GPA in English and mathematics are required. If students have deficiencies in English and/or mathematics, RCC offers pre college courses to prepare students for the Accounting curriculum.

Special Accreditation Status

Students are eligible to sit for certification exams upon completion of certain courses. Testing Fees may apply.

Program Curriculum

First Semester (Fall)

ACA 111 - College Student Success Credit Hours: 1
or ACA 122 College Transfer Success Credit Hours: 1 (See Note 3)
ACC 120 - Prin of Financial Accounting Credit Hours: 4
BUS 115 - Business Law I Credit Hours: 3
BUS 121 - Business Math Credit Hours: 3
CIS 110 - Introduction to Computers Credit Hours: 3
ENG 111 - Writing and Inquiry Credit Hours: 3

Class Hours 13-14 | Lab Hours 6-8 | Credit Hours 17

Second Semester (Spring)

ACC 121 - Prin of Managerial Accounting Credit Hours: 4
ACC 131 - Federal Income Taxes Credit Hours: 3
ACC 180 - Practices in Bookkeeping Credit Hours: 3
ENG 112 - Writing/Research in the Disciplines Credit Hours: 3
or ENG 115 Oral Communication
MAT 143 - Quantitative Literacy Credit Hours: 3
or MAT 171 Precalculus Algebra Credit Hours: 3 (See Note 3)

Class Hours 13-14 | Lab Hours 8 | Credit Hours 16 or 17

Third Semester (Fall)

ACC 220 - Intermediate Accounting Credit Hours: 4
CTS 130 - Spreadsheet Credit Hours: 3
ECO 251 - Prin of Microeconomics Credit Hours: 3
Humanities/Fine Arts Elective Credit Hours: 3 (see note 1)
1^st 8 Weeks
- BUS 125 Personal Finance Credit Hours: 3
2^nd 8 Weeks
- MKT 223 Customer Service Credit Hours:3

Class Hours 17 | Lab Hours 4| Credit Hours 19

Fourth Semester (Spring)

ACC 149 - Intro to Acc Spreadsheets Credit Hours: 2
ACC 240 - Gov & Not-For-Profit Accounting Credit Hours: 3
ECO 252 - Prin of Macroeconomics Credit Hours: 3
1st 8 Weeks
- ACC 140 Payroll Accounting Credit Hours: 2
- ACC 150 Accounting Software Applications Credit Hours: 2
2nd 8 Weeks
- ACC 152 Advanced Software Applications Credit Hours: 2
- BUS 270 Professional Development Credit Hours:3

Class Hours 13 | Lab Hours 8 | Credit Hours 17

Total Credit Hours 69 - 70

Additional Curriculum Notes

The Humanities/Fine Arts electives can be satisfied by completing one of the following: ART 111 , ENG 131, ENG 231 , ENG 232 , ENG 241 , ENG 242 , ENG 261, HUM 110, HUM 115 , HUM 130 , MUS 110 , MUS 112 , PHI 215 , PHI 240 , REL 110 , REL 211, REL 212, or REL 221 .
The following courses will not be counted towards graduation requirements if they are over (5) years old: DBA 110 .
Students considering transfer to a four-year institution should take the denoted general education courses.
Potential Certifications

Upon Completion of Course	Eligible for Certification Test
ACC 152	Quickbooks Certified User