The Accounting program is designed to provide students with the necessary knowledge and skills for entry-level accounting positions. The program will also take the student through balance sheets, financial statements, income tax analysis and cost accounting.

The second year of the Accounting program is comprised of advanced level courses to increase the skill level of the student and thus contribute to potentially more rapid advancement upon employment.

This program is offered in West Burlington, Keokuk, and online. Keokuk students will be required to enroll in courses at either the West Burlington campus, online, or both to complete this program.

The Accounting certificate is awarded after successful completion of first semester courses.

The Accounting Assistant diploma is awarded after successful completion of the first and second semester courses.

*Certificate and diploma can be earned one time.

Summary Sheet

The summary sheet provides a program overview and other information.

Download the Summary Sheet.

Curriculum Sequence

---

Fall Semester I	Course Title	Credit
ACC-161	Payroll Accounting	3
CSC-110	Introduction to Computers	3
ENG-105	Composition I	3
Take WBL-155 as 1 Credit
WBL-155	Job Shadowing: Job Shadowing: Business, Finance, Marketing, and Management	1-2
Take 1 of 2 courses
ACC-131	Principles of Accounting I	4
ACC-142	Financial Accounting	3
Take 1 of 2 courses
BUS-102	Introduction to Business	3
MAT-140	Finite Math	3
	TOTAL CREDITS	16 - 18

---

Spring Semester I	Course Title	Credit
ACC-261	Income Tax Accounting	3
BCA-152	Comprehensive Spreadsheets	3
BUS-180	Business Ethics	3
BUS-185	Business Law I	3
Take 1 of 2 courses
ACC-132	Principles of Accounting II	4
MAT-165	Business Calculus	3
	TOTAL CREDITS	15 - 16

ACC-161 - Payroll Accounting

Lecture: 3

Credit: 3

Payroll accounting emphasizes the methods of computing wages and salaries, the methods of keeping records and the preparation of government reports. Extensive coverage of federal and state laws impacting payroll accounting is provided. During the course of the semester, students will explore numerous manual and computerized payroll systems. Corequisite: ACC-131 or ACC-142.

CSC-110 - Introduction to Computers

Lecture: 3

Credit: 3

This course provides an introduction to computer concepts. The student will use the Windows operating system, presentation software, electronic spreadsheet software, database management software and word processing software. Microcomputer hardware and software as well as the processing concepts associated with each will be discussed. The course will also include information on file management, the Internet, virus protection and e-mail basics as applicable to the academic world as well as the business environment. Lab time outside of class is required to complete projects.

ENG-105 - Composition I

Lecture: 3

Credit: 3

A study of the principles of writing. Emphasis on rhetoric, mechanics and development of expository patterns: narration, description illustration, comparison/contrast, classification, process and cause/effect. Required for AA and AS Degrees. Prerequisite: Meet minimum test score requirements.

WBL-155 - Job Shadowing: Job Shadowing: Business, Finance, Marketing, and Management

Lecture: 0.5-1

Lab: 1-2

Credit: 1-2

Students in this course will explore the fields of Business, Finance, Marketing and Management while developing research skills, professionalism and building occupational knowledge. Students will visit workplaces in this employment sector to learn about specific jobs, professional requirements and develop a basic knowledge of an organization's structure and values.

ACC-131 - Principles of Accounting I

Lecture: 4

Credit: 4

This first course covering the principles of accounting introduces the basic terms, concepts and procedures of accounting. The course is intended for students who will major in accounting or have chosen a career which requires extensive use of accounting information. During the course, the focus will be on the completion of the accounting cycle, including the preparation of journal entries, posting to the ledger, and the preparation of adjusting entries, financial statements and closing entries at the end of the accounting period. Special attention will also be given to special journals and subsidiary ledgers, the information needed to account for merchandising businesses, and the special accounting procedures related to cash, receivables, payables and systems of control.

ACC-142 - Financial Accounting

Lecture: 3

Credit: 3

An introduction to financial accounting theory and practice with emphasis on the use and interpretation of financial statements.

BUS-102 - Introduction to Business

Lecture: 3

Credit: 3

An overview of contemporary business principles touching on all the major functional areas of business and trends that are shaping today's business environment. Understanding the fundamental pillars of the business environment -- globalization, technology and ethics -- is a crucial component in this course.

MAT-140 - Finite Math

Lecture: 3

Credit: 3

This course is designed for Business and Social Science majors. It introduces them to matrix solutions, to linear equations, linear programming, matrix algebra, mathematics of finance, computer applications, value of slope of a line and exponential/logarithmic functions. Application problems are taken from Business Management and Social Science areas. Prerequisite: MAT-120 with a minimum grade of C- or meet minimum placement testing requirements.

ACC-132 - Principles of Accounting II

Lecture: 4

Credit: 4

The second course in the Principles of Accounting continues to study the terms, concepts, principles and procedures of financial accounting. This course will begin with a continuation of the first semester's focus upon the accounting methods required by specific accounting problems. Later in the semester, the focus will change to consider the different accounting methods prescribed for partnerships or corporations and to the analysis of financial statements. Prerequisite: ACC-131.

MAT-165 - Business Calculus

Lecture: 3

Credit: 3

This course is intended for Business Management and Social Science majors. It introduces them to theorems for finding derivatives, applications to maximum and minimum, related rates, graphing of functions, marginal cost and revenue, supply and demand, partial derivatives, antiderivatives, definite integral, tests for increasing and decreasing functions, concavity, maximum and minimum of functions of more than one variable, area under a curve, separable differential equations, growth and decay and applications of above to Business Management and Social Sciences. Prerequisites: 3 years of high school college prep math AND meet minimum placement testing score requirements, MAT-120 with a minimum grade of C or MAT-140 with a minimum grade of C-.

ACC-261 - Income Tax Accounting

Lecture: 3

Credit: 3

Coverage of income tax returns for individuals, including filing requirements, gross income inclusions and exclusions, dependency requirements, itemized deductions, etc.

BCA-152 - Comprehensive Spreadsheets

Lecture: 2

Lab: 2

Credit: 3

This course covers concepts of spreadsheets and their applications to business. Introductory topics include spreadsheet creation, data manipulation, file sharing and protection, formatting, use of functions and formulas, and charts. Advanced topics will include creating macros, filtering, importing and exporting data and numerical and trend analysis. Application to business situations will be emphasized. Prerequisite: CSC-110.

BUS-180 - Business Ethics

Lecture: 3

Credit: 3

This course introduces philosophical ethical theory and its application to business decisions. It considers theories of economic justice, social responsibility of corporations, regulation, conflict of interest and obligations, ethics of advertising, product quality and safety, environmental responsibility, hiring practices and rights of employers and employees.

BUS-185 - Business Law I

Lecture: 3

Credit: 3

The legal environment of business. The study of contract requirements, personal property and bailments, as time permits.

Renee Smith - Professor - Business

Email: rsmith1@scciowa.edu
AA & AAS, Southeastern Community College
BA, Buena Vista University
MBA, Grand Canyon University

Sau Kuen Yam - Instructor - Accounting

Email: syam@scciowa.edu
BA, The Hong Kong Polytechnic University
MA, The Chinese University of Hong Kong
MS, Grand Canyon University
Additional study: University of Oregon