Purpose: The rapid expansion
of business and industry in Virginia has created a large, steady demand
for qualified personnel to assist in the preparation and interpretation
of accounting and financial information. The AAS degree in Accounting is
designed for persons who are seeking their first full-time employment in
the accounting field immediately upon completion of the curriculum. In addition,
the program is designed for persons presently employed in accounting who
desire to increase their knowledge and update their skills.
Occupational
Objectives: The AAS degree in Accounting prepares
graduates to function in responsible paraprofessional positions in the current
employment market. Occupational objectives include Accounting Assistant,
Senior Accounting Clerk, Bookkeeper, Junior Accountant, Tax Specialist,
Fiscal Technician, and Internal Auditor.
Admission
Requirements: General college curricular admission
Program Notes: Students must test into MTH
120 or a higher recommendation on the mathematics placement test.
Students must also successfully complete the English placement test for
ENG 111 and receive a satisfactory score on their reading test and may
be recommended to take ENG 107. Students with deficiencies in reading,
writing, or mathematics will require developmental studies. Students
will be unable to take accounting coursework until their deficiencies
are remedied.
The purpose
of the Associate of Applied Science (AAS) degree curriculum is to prepare
students for immediate employment upon graduation. Transfer opportunities
for AAS degrees, if existing, are usually very specific in nature. Students
may, however, substitute some courses in the AAS degree curriculum with
courses that generally transfer to senior institutions. Students interested
in transferring to a four-year college or university to major in Accounting
upon completion of a degree from JSRCC should enroll in the Business Administration
AS transfer program. Students considering transfer should consult their
faculty advisor at the earliest possible date for further guidance and are
advised to get assurances in writing in advance from the institution to
which they wish to transfer.
Computer Competency
Requirement: Students in this program will
meet the college’s computer competency requirement by successfully completing
ITE 115. Students can also meet this requirement by successfully passing
the college’s computer competency exam, administered in the testing centers
on each campus, in which case they will receive college credit for ITE 115.
Students not passing the computer competency exam may retake the exam only
once.
CURRICULUM |
COURSE |
TITLE |
LEC.
HRS. |
LAB.
HRS. |
CRS.
CRE. |
ACC 211 |
Principles of Accounting
I |
3 |
0 |
3 |
BUS 100 |
Introduction to Business |
3 |
0 |
3 |
ENG 111 |
College Composition I |
3 |
0 |
3 |
ITE 115 |
Introduction to Computer Applications and Concepts |
3 |
0 |
3 |
MTH 1201 |
Introduction to Mathematics |
3 |
0 |
3 |
SDV 100 |
College Success Skills |
1 |
0 |
1 |
TOTAL |
16 |
0 |
16 |
ACC 124 |
Payroll Accounting |
3 |
0 |
3 |
ACC 212 |
Principles of Accounting
II |
3 |
0 |
3 |
ACC 215 |
Computerized Accounting |
3 |
0 |
3 |
___ ___2 |
Humanities/Fine Arts Elective |
3 |
0 |
3 |
ECO 201 |
Principles of Economics I – Macroeconomics |
3 |
0 |
3 |
ENG 112 |
College Composition II |
3 |
0 |
3 |
TOTAL |
18 |
0 |
18 |
ACC 219 |
Government and Non-Profit
Accounting |
3 |
0 |
3 |
ACC 221 |
Intermediate Accounting
I |
3 |
0 |
3 |
ACC 231 |
Cost Accounting I |
3 |
0 |
3 |
BUS 240 |
Introduction to Business
Law |
3 |
0 |
3 |
ECO 202 |
Principles of Economics II – Microeconomics |
3 |
0 |
3 |
ITE 140 |
Spreadsheet Software |
3 |
0 |
3 |
TOTAL |
18 |
0 |
18 |
ACC 222 |
Intermediate Accounting
II |
3 |
0 |
3 |
ACC 241 |
Auditing I |
3 |
0 |
3 |
ACC 261 |
Principles of Federal
Taxation I |
3 |
0 |
3 |
BUS 220 |
Introduction to Business
Statistics |
3 |
0 |
3 |
___ ___2 |
Personal Wellness Elective |
0-2 |
0-4 |
2 |
ITE 150 |
Desktop Database Software |
3 |
0 |
3 |
TOTAL |
15-17 |
0-4 |
17 |
Total Minimum Credits
for AAS Degree in Accounting |
69 |
1Students may
substitute MTH 163 as a transfer option.
2A
list of approved general education electives (humanities/fine
arts, social/behavioral sciences, mathematics, science, and
personal wellness) is provided in the General Education section of the
catalog under Curriculum Planning and Design.
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