Accounting (ACC)

The Accounting Program is a career-oriented curriculum preparing students for a variety of entry-level accounting positions. Students who definitely plan to pursue a degree in accounting at a four-year school after completion of studies at DCC are instead encouraged to enroll in the Business Administration Transfer Program.

Program graduates gain employment in private and public sector positions, including bookkeeper, junior clerk, assistant auditor, cost accounting clerk and assistant office manager.

Students who successfully complete the Associate in Applied Science (A.A.S.) degree in Accounting (ACC) will be able to:

Use a variety of accounting and business software.
Demonstrate knowledge of accounting principles.
Demonstrate real world experience using simulations.
Demonstrate a variety of skills needed in the business environment.

Courses should be selected in consultation with an advisor.

First Semester

Course No.	Descriptive Title	Credit Hours
ENG 101	Composition I	3
American History (Appendix D)		3
ACC 101	Principles of Financial Accounting I	3
	Math Elective (a)	3
CIS 111	Computer Systems and Applications	1
ACC 100	ACC Seminar (b)	1
TOTAL		16

Second Semester

Course No.	Descriptive Title	Credit Hours
ENG 102	Composition II	3
ACC 102	Principles of Financial Accounting II	3
ACC 205	Computerized Accounting Applications	2
BUS 102	Introduction to Business	3
CIS 213	Advanced Software Applications for Business	3
BHS 103	Social Problems in Today's World	3
TOTAL		17

Third Semester

Course No.	Descriptive Title	Credit Hours
Science (d) (Appendix B)		3-4
ACC 204	Managerial Accounting	4
BUS 210	Business Communication	3
ACC 241	Income Tax Procedures	3
Free Elective (f)		3-4
TOTAL		16

Fourth Semester

Course No.	Descriptive Title	Credit Hours
ACC 221	Intermediate Accounting	4
ACC 213	Accounting Systems & the Computer	3
ACC 260	Accounting Internship or ACC elective (c)	3
Gen Ed Elective (e)	Appendicies E, F, H, or I)	3-4
TOTAL		13-14
	TOTAL CREDIT HOURS	62

a. MAT 109 or higher. MAT 118 recommended.

b. ACC 100 must be taken in the first semester for full-time students or within the first 9 credits for part-time students. Students entering the ACC program who have successfully completed BUS 100 have fulfilled the ACC 100 requirement.

c. ACC electives are any 200-level BUS course. However, CIS 107, SPE 101, SPE 210, and SPE 219 may also be used.

d. Science courses: Applicable four-credit courses in astronomy, biology, chemistry, geology, physical sciences, and physics.

e. General Education Elective – Choose any course from Appendices E, F, H, or I.

f. Click here for a full discussion of the free elective requirement. The subject area for Accounting includes all courses labeled ACC.