Accounting, AAS

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PURPOSE: This program is designed both for students seeking first-time employment in the accounting field and for those already working in accounting, to provide opportunities to develop and improve skills necessary for advancement. Included in the program are activities that enhance analytical, technical, communication, leadership and human-relations skills. The degree can qualify students who have Bachelor’s degrees to obtain the requirements to sit for the Certified Public Accountant examination in Virginia.

By the completion of this program, students will be expected to demonstrate an intermediate level of competency in the following skills:

Apply accounting problem-solving skills using introductory-level concepts, including financial statement preparation and financial analysis.
Show an introductory proficiency with accounting concepts in a computerized payroll system.
Prepare a comprehensive individual tax return including filing status, dependency exemptions, gross income, itemized deductions, and tax credits.
Integrate cost accounting skills with discipline-based concepts, including production costing systems, activity-based costing, service department allocations, budgeting, and variance analysis.
Demonstrate an introductory understanding of the U.S. economic framework.
Analyze a financial statement using generally accepted accounting principles.

PROGRAM REQUIREMENTS AND SPECIAL CONDITIONS: Students must meet JTCC admission requirements. Students may need to complete placement tests in English and mathematics. Visit www.jtcc.edu/placement for all course placement options. If students have deficiencies in English and/or mathematics, JTCC offers developmental and prerequisite courses to prepare students for the curriculum. New students should visit the Advising Center and returning students their faculty advisor for more information.

Text in italics and parentheses indicates approved course substitutions. Pre-requisite and co-requisite requirements can be found in course details.

Required Courses

SDV 100 - College Success Skills 1 credit
ENG 111 - College Composition I 3 credits
MTH 154 - Quantitative Reasoning 3 credits
ACC 211 - Principles of Accounting I 3 credits
ACC 212 - Principles of Accounting II 3 credits
ACC 215 - Computerized Accounting 3 credits
ACC 221 - Intermediate Accounting I 3 credits (Offered Fall only)
ACC 231 - Cost Accounting I 3 credits (Offered Fall only)
ACC 222 - Intermediate Accounting II 3 credits (Offered Spring Only)
ACC 261 - Principles of Federal Taxation I 3 credits (Offered Spring Only) ²
BUS 241 - Business Law I 3 credits
MILESTONE: Accounting Career Studies Certificate (See faculty advisor)
BUS 100 - Introduction to Business 3 credits
ITE 115 - Introduction to Computer Applications and Concepts 3 credits ³
ITE 140 - Spreadsheet Software 3 credits
BUS 200 - Principles of Management 3 credits
BUS 220 - Introduction to Business Statistics 3 credits
CST 100 - Principles of Public Speaking 3 credits (CST 110 )

Accounting Elective Courses (choose 3): 9 Credits

^{See Note 2}

ACC 219 - Government and Non-profit Accounting 3 credits
ACC 230 - Advanced Accounting 3 credits (Offered Spring Only)
ACC 241 - Auditing l 3 credits
ACC 262 - Principles of Federal Taxation ll 3 credits
FIN 215 - Financial Management 3 credits

Social Behavioral Science Elective (choose 1): 3 Credits

ECO 201 - Principles of Macroeconomics 3 credits
ECO 202 - Principles of Microeconomics 3 credits

Humanities Elective (choose 1): 3 Credits

PHI 111 - Logic I 3 credits
PHI 220 - Ethics 3 credits

Total Minimum Credits to Complete: 64

NOTES:

¹Students are strongly encouraged to complete their SDV, MTH, and ENG requirements first.

²ACC 261 , ACC 262 and FIN 215 do not have prerequisites.

³Students with good computer skills may seek to satisfy this requirement by CLEP.

⁴Students should regularly meet with their faculty advisor and check their advisement report in MyTyler – SIS.

⁵Courses noted as Fall only or Spring only are based on historical trends and current planning and may change without notice.

⁶This program is not intended for transfer. Students desiring to transfer should consult their faculty advisors and their intended transfer institution for specific direction in program and course selection. Required courses for any major at four-year institutions may vary.