Accounting Degree

Overview

Program Description

The Accounting Program is designed for persons interested in obtaining skills that will allow them to seek employment in many areas of the accounting profession.  Accounting is a precise, logical and communicative skill.  The Accounting Clerk Certificate emphasizes practical skills and prepares graduates for introductory bookkeeping careers.  The Associate in Applied Science degree provides a strong background in accounting and business skills and prepares graduates for entry-level accounting positions in private industry, public accounting, nonprofit organizations, and government entities with the potential for advancement to supervisory roles.

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

South Puget Sound Community College believes that all students need to develop a broad range of abilities that will not only make them more effective in their professional pursuits but will enhance their capacity to relate well to others in their daily lives.  

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

Program Requirements

A cumulative GPA of 2.0 is required in order to earn a certificate or 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.

General Education Requirements

Complete a minimum of three credits from each of the three categories:  Communication; Computation; and Human Relations.  A complete list of courses that satisfy the general education requirements may be obtained from the Advising Center in Building 22. 

Program Information

Admission:  Students are accepted into the Accounting Program every quarter.

Length of Program: The program takes two years of full-time studies (99-101 credits) for the Associate in Applied Science degree; four quarters of full-time studies (53-63 credits) for the Accounting Clerk Certificate. 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.

Additional Program Information  

Educational Plan

Accounting Degree

Associate in Applied Science Degree
99-101 credits

Core Requirements
Shared between our Certificate and Degree

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 097 or OFTEC 170 (formerly CIS 107).
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
ACCT 206 General Ledger Computerized Accounting 3 Credits Search Schedule
Introduction to the processing of accounting data on a microcomputer using a pre-programmed general ledger software package. A number of problems are worked involving data entry. No programming is involved. Prerequisite: With a "C" or better in ACCT& 201 and OFTEC 141 (formerly CIS 141).
ACCT 239 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& 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& 101.
MATH 097 Essentials of Intermediate Algebra 5 Credits Search Schedule
Study of linear equations and polynomials; includes equation of a line, systems of linear equations, properties of exponents, operations on polynomials, factoring, and solving factorable quadratic equations. This course was formerly known as MATH 098, Elementary Algebra. Prerequisite: Appropriate placement test score or a "C" or better in MATH 094 or equivalent.
OFTEC108 Introduction to Microsoft Office 3 Credits Search Schedule
Introduction of major software application packages as tools in business. The following operating and applications software will be covered: Word, Excel, Access, and PowerPoint. OFTEC 101 (formerly CIS 101) recommended or ability to type by touch at least 20 words a minute. This course was formerly known as CIS 108. 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. This course was formerly known as CIS 141. Prerequisite: OFTEC 108 (formerly CIS 108) or OFTEC 100 (formerly CIS 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. This course was formerly known as CIS 150. Prerequisite: OFTEC 108 (formerly CIS 108) or OFTEC 136 (formerly CIS 136).

AND choose one of the following:

BUS 104 Business Math 5 Credits Search Schedule
Emphasis on solving practical problems in business, including percentages, payroll, simple and compound interest, annuities, discounts, markups, using a calculator. Prerequisite: MATH 094 or higher with a grade of "C" or better and eligible for ENGL& 101.
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 097 or higher.
Distribution: AA, AS, DTA, NATURAL SCIENCE, QUANTITATIVE, AA-AAS-T-QUANTITATIVE, AA-AAS-T-NATURAL SCIENCE

Additional Requirements - Associate Degree

ACCT 231 Intermediate Accounting I 5 Credits Search Schedule
Conceptual framework, review of accounting process and basic financial statements, statement of cash flows, cash, receivables, inventories, and non-current operating assets. Prerequisite: ACCT& 202 (formerly ACCT 202) with a "C" or better.
ACCT 232 Intermediate Accounting II 5 Credits Search Schedule
Debt and equity financing investments in debt and equity securities, retained earnings, deferred income taxes, accounting changes, earnings per share, financial statement analysis pension and other compensation, leases, and revenue recognition. Prerequisite: A grade of "C" or higher in ACCT 231.
ACCT 235 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.
ACCT 238 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.
ACCT 240 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 202 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).
BUS 289 Integrated Business Applications 5 Credits Search Schedule
A capstone course that integrates accounting, data processing and business concepts to create solutions to complex business problems. Teambuilding, ethics and presentation techniques are considered. Ability to use a spreadsheet program is required. NOTE: BUS 289 should be taken by business and accounting students who are within two quarters of graduation. Prerequisite: Completion of two of the following with "C" or better: BUS& 101 or BUS 101, ACCT& 201 or ACCT 201, ACCT& 203 or ACCT 203.

AND choose one of the following:

ECON&201 Micro Economics 5 Credits Search Schedule
Organization and operation of the American economy as it relates to individual/household and business sectors. Includes an analysis of demand and supply, elasticity and utility theory, competition and monopoly and labor. This course was formerly known as ECON 102, Microeconomics. Prerequisite: MATH 097 or placement test.
Distribution: AA, AS, DTA, SOCIAL SCIENCE, NURSING SOCIAL SCIENCE, AA-AAS-T-SOCIAL SCIENCE
-OR-
ECON&202 Macro Economics 5 Credits Search Schedule
Organization and operation of the American economy from an aggregate point of view, emphasizing the government and foreign sectors. Includes problems of inflation, unemployment, taxation, analysis of Gross Domestic Product, fiscal and monetary policy, money and banking, and international trade and finance. This course was formerly known as ECON 101, Macroeconomics. Prerequisite: MATH 097 or placement test.
Distribution: AA, AS, DTA, SOCIAL SCIENCE, NURSING SOCIAL SCIENCE, AA-AAS-T-SOCIAL SCIENCE

General Education Requirements - Associate Degree and Certificate
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:

CMST&101 Introduction to Communication 5 Credits Search Schedule
Investigates the theory and practice of intrapersonal, interpersonal, small group, organizational, intercultural, and public speech communication. Human communication processes and barriers are explored. Development of communication skills useful for workplace, family, friendships, educational, and community contexts. Prerequisite: None.
Distribution: AA, AAS, AS, DTA, COMMUNICATION, AAS-SPEAKING-LISTENING, AA-AAS-T-COMMUNICATION
-OR-
CMST&210 Interpersonal Communication: Diversity 5 Credits Search Schedule
Investigation into the theory and practice of interpersonal communication. An experiential approach is used as students participate in a variety of class activities designed to apply and build skills through the speech communication process. Examines how a diversity of communication styles can affect formation and maintenance of school, co-worker, family, friendship and romantic relationships. This course was formerly known as SPCH 103. 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-
CMST 240 Intercultural Communication: Diversity 5 Credits Search Schedule
The study of intercultural communication theory and cultural adaptation processes, and the development of skills in transmitting and receiving oral and written messages within a cross-cultural context. Covers selecting a communication style and strategies appropriate to a specific audience and setting. Examines how differences in cultural background influence communication patterns in families, communities, schools, and the workplace. This course was formerly known as SPCH 105. Prerequisite: ENGL& 101 eligible or instructor's permission.
Distribution: AA, AAS, AS, DTA, COMMUNICATION, DIVERSITY, HUMANITIES, NURSING HUMANITIES, AAS-SPEAKING-LISTENING, AAS-HUMAN RELATIONS, AA-AAS-T-COMMUNICATION, AA-AAS-T-HUMANITIES
-OR-
ENGL&235 Technical Writing 5 Credits Search Schedule
The study of effective technical and professional communication. Development of skills in proposal writing, technical report writing, business correspondence, oral presentations, online communication, group problem solving, professional portfolio development and basic research techniques. This course was formerly known as TCOM 106, Technical and Professional Communication. Prerequisite: ENGL& 101 (formerly WRIT 101). Word processing skills recommended.
Distribution: AA, AAS, AS, DTA, COMMUNICATION, AAS-SPEAKING-LISTENING, GER-CIS, AA-AAS-T-COMMUNICATION
-OR-
OFTEC260 Business Communication 5 Credits Search Schedule
Principles of effective communication in business emphasizing the human relations factor, through correspondence, report writing, and an oral presentation. OFTEC 160 (formerly CIS 106) recommended. This course was formerly known as CIS 210. Prerequisite: Completion of ENGL& 101.

Human Relations - choose 3-5 credits from the following:

For certificate-seeking students: CMST& 210, CMST 240 and CMST& 230 may count for two categories
For degree-seeking students: CMST& 210, CMST 240 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 2017-2018, Revised February 28, 2017