Accounting

Three Types of Accounting Programs

Choose which program works best for your path!

Associate of Arts (AA) | Associate of Applied Science (AAS) | Certificate

Accounting Associate of Arts

Accounting internships are offered freshman year to help JWCC students gain experience and determine the areas of most interest in this in-demand career. Job functions include:

  • verifying accuracy of financial or transactional data
  • executing sales or other financial transactions
  • collecting deposits, payments, or fees
  • preparing cash for deposit or disbursement
  • preparing asset, liability and capital account entries
  • tax processing
  • payroll functions

After earning JWCC’s two-year associate in arts in accounting, students may transfer to a four-year institute to finish a bachelor’s degree in accounting in two additional years.

student looking at book while using tablet
Suggested Degree Plan for Accounting (AA)
Do not use this degree plan as a substitute for an advisor. Always meet with an advisor to discuss your specific needs for completing the program before signing up for classes each semester.
First Semester Details
ENG 101 Rhetoric and Composition I Details 3
An introductory course in writing at the college level with attention to skills needed at each stage of the writing process. Placement in ENG 101 presupposes competence in English grammar, mechanics, punctuation, and spelling.
Prerequisites: ENG 099 with a grade of "C" or above or appropriate placement score
FYE 101 Blazing Your Trail Details 1
Directed to new students, this course provides a supportive transition to the culture of higher education. Course objectives aim at preparing students for the college experience by acquiring effective learning techniques and by becoming aware of available college resources for academic and personal growth. This course also develops students' abilities, which will assist them with the complexities of college life.
Prerequisites: (none)
Various Humanities Details 3
AA degree-seeking students choose 9 credits (three courses) with at least one course from each list. AFA degree-seeking students must select at least one course from the humanities area. AS degree-seeking students choose 6 credits (two courses) with at least one course from each list. AAS degree-seeking students desiring a humanities or fine arts course may choose any course from either list.
CHN 101 Elementary Chinese I Details 4
This course provides an introduction to beginning Mandarin Chinese. The goal of this course is to develop communicative competence in listening, speaking, reading, and writing with emphasis on speaking skills. This course will introduce selected topics on traditional Chinese culture, current trends in China an Taiwan, as well as U.S. Interaction with China
Prerequisites: (none)
CHN 102 Elementary Chinese II Details 4
This course is a continuation course designed for students who already have basic knowledge and language skills of Mandarin Chinese. The goal of this course is to continue helping students build competence in listening, speaking, reading, and writing with emphasis on daily oral Chinese. This course will also introduce selected topics on traditional Chinese culture, religion, and philosophy, and current trends.
Prerequisites: CHN 101
ENG 114 Fiction Details 3
A study of fiction, including short stories and novels.
Prerequisites: ENG 101
ENG 130 Introduction to Film Details 3
This course introduces the basics of film production and analysis in order to help students understand and enjoy film as an art form. Students will be introduced to the formal elements of film production as well as fundamental principles of genre and narrative in order to understand how directors' decisions regarding these elements and principles create meaning.
Prerequisites: (none)
ENG 231 American Literature I Details 3
Major American writers,1620-1865.
Prerequisites: ENG 101 or consent of department
ENG 232 American Literature II Details 3
Major American writers, 1865 to present.
Prerequisites: ENG 101 or consent of department
ENG 241 English Literature I Details 3
British masters up to the nineteenth century.
Prerequisites: ENG 101 or consent of department
ENG 242 English Literature II Details 3
British masters, nineteenth and twentieth centuries.
Prerequisites: ENG 101 or consent of department
ENG 251 World Literature Details 3
A survey of the literature of Africa, Continental Europe, the Far East, Great Britain, Latin America, Mediterranean, and North America. A variety of literary genres, including poetry, short fiction and drama, will be discussed.
Prerequisites: ENG 101 or consent of department
GER 101 German I Details 4
An introduction to basic German grammatical structures, pronunciation and vocabulary. The course emphasizes development of communicative competence in German; hence the focus on listening comprehension, reading, speaking and writing skills. The course also addresses various cultural aspects of the German speaking countries and thus develops students' cultural awareness.
Prerequisites: (none)
GER 102 German II Details 4
This course is a continuation of German I, building on the skills acquired during German I - basic grammatical structures, pronunciation and vocabulary. Focus of the course will be the further development of communicative competence in German. The emphasis will be on listening comprehension, reading, speaking and writing skills. The course also addresses various cultural aspects of the German-speaking countries and continues to develop students' cultural awareness.
Prerequisites: GER 101 with a grade of "C" or above
HUM 101 Introduction to Humanities Details 3
Study of human values, self-perceptions, and aspirations expressed in drama, film, music, literature, painting, sculpture, and architecture with an emphasis on history, techniques, meaning, and evaluation of individual works.
Prerequisites: (none)
HUM 200 The Art of Being Human Details 3
An interdisciplinary course that incorporates aspects of Western European, Far Eastern and Third World art, music, philosophy, religion, drama, and literature. The humanities are treated as a process leading to the enrichment of human experience.
Prerequisites: (none)
PHL 101 Introduction to Philosophy Details 3
Introduction to basic problems, procedures, and systems of philosophy and the development of powers over independent analysis on the student with a constructive attitude toward knowledge.
Prerequisites: (none)
PHL 111 Logic/Critical Thinking Details 3
This course covers inductive and deductive methods in logic. It is designed to assist students in methods of logical analysis and reasoning.
Prerequisites: (none)
PHL 121 Ethics Details 3
A study of values. This course is designed to assist students in the development of a philosophic understanding of human nature, moral philosophy, and principles of ethics that will help them assume individualized responsibility in a democratic society.
Prerequisites: (none)
PHL 201 Major World Religions Details 3
A study of the great religions of the world today.
Prerequisites: (none)
PHL 211 Philosophy of Religion Details 3
A philosophical approach to a study of one's religious experience.
Prerequisites: (none)
RST 101 Introduction to the Bible Details 3
A study of Jewish and Christian scriptures from a historical viewpoint with emphasis on literary genres in the Bible and the relationship to Western culture. Students enrolled in this course may not enroll in RST 111 or RST 112.
Prerequisites: Students enrolled in this course may not enroll in RST 111 or RST 112.
RST 111 Introduction to the Old Testament Details 3
Jewish scriptures from a historical viewpoint with emphasis on literary genres in the Bible and the relationship to Western culture. Students enrolled in this course may not enroll in RST 101.
Prerequisites: Students enrolled in this course may not enroll in RST 101.
RST 112 Introduction to the New Testament Details 3
A study of Christian scriptures from a historical viewpoint with emphasis on literary genres in the Bible and the relationship to Western culture. Students enrolled in this course may not enroll in RST 101.
Prerequisites: Students enrolled in this course may not enroll in RST 101.
RST 175 Foundational Religious Texts Details 3
The humanistic study of the foundational documents of Judaism, Christianity, and Islam. Course looks at the Hebrew Bible, the New Testament, and the Qur'an, as well as secondary sacred texts that are used by each tradition to explain the meaning of these primary texts.
Prerequisites: (none)
SPN 101 Elementary Spanish I Details 4
Fundamentals of grammar and pronunciation, with emphasis on reading, writing, and conversation. Also incorporates geography, customs, and cultures of the Spanish-speaking world.
Prerequisites: (none)
SPN 102 Elementary Spanish II Details 4
Continuation of Elementary Spanish I, continuing to emphasize development of proficiency in the language in five areas: listening, speaking, reading, writing, and cultural understanding. In class, students will be actively engaged in communicating in Spanish and learning about the Spanish-speaking world.
Prerequisites: SPN 101 with a grade of "C" or better
ART 115 Art Appreciation Details 3
Designed to expose/cultivate an awareness of art in our culture with some emphasis on contemporary times.
Prerequisites: (none)
ART 120 Art Survey and Appreciation II Details 3
A course designed to provide an understanding of the history of the visual arts and the role it plays in serving humankind. Using visuals from books, Web sources, some video clips, and museum trips (virtual or real), students will explore why art is created, its function in society, how it affects us, and how it can enrich our lives.
Prerequisites: (none)
DRA 103 Introduction to Drama Details 3
The broad concepts of the aesthetics and form of drama as evidenced in the living theater. Includes reading of plays and the study of dramaturgy with general discussion of elements of the play and theater.
Prerequisites: (none)
DRA 125 Acting I: Movement and Voice Details 3
Intensive training of the physical instrument, utilizing a variety of traditional and non-traditional techniques.
Prerequisites: (none)
MUS 102 Music Appreciation Details 3
A non technical course designed for the non music major, to develop within the listener an appreciation for music. Includes brief historical background of music and the leading composers of various periods.
Prerequisites: (none)
MUS 121 Introduction to Music Literature Details 3
A study of the terminology, vocabulary and structure of music literature and style through the history and examination of selected composers and materials.
Prerequisites: (none)
Various MAT Gen. Ed. Requirements (AA, AS, AFA) Details 3
AA and AS degree-seeking students must select at least one course (for the AA) or two courses (for the AS) from the following list. AFA degree seeking students select one course from the general education core below.
MAT 109 Elementary Statistics Details 3
A study of the collection and interpretation of statistical data. Specific topics include description of sample data, probability, probability distributions, sampling, estimation, testing hypotheses, correlation, and regression.
Prerequisites: MAT 020 with a grade of "C" or above within two semesters, appropriate placement score, or consent of department
MAT 111 Math for Elementary Teachers II Details 3
This course meets the requirements for students pursuing a degree in elementary and/or special education. Topics include probability and statistics; odds and expected value; permutations and combinations; measures of central tendency and variation; statistical graphs; geometry of angles, lines, and polygons; congruence and similarity; and length, area, volume, mass, and temperature calculations in both the English and metric systems.
Prerequisites: MAT 020 with a grade of "C" or above within two semesters, appropriate placement score, or consent of department
MAT 113 College Algebra Details 3
This course is intended for students who plan to continue their college mathematics education or to meet college transfer requirements. Topics include advanced factoring of higher order polynomials; solving quadratic inequalities; advanced topics in relations, functions and their graphs; zeroes and graphs of polynomial and rational functions; and exponential and logarithmic functions.
Prerequisites: MAT 020 with a grade of "C" or above within two semesters, appropriate placement score, or consent of department
MAT 220 Analytic Geometry and Calculus I Details 4
A course designed to introduce the concepts of derivative and integral to the student interested in pursuing degrees related to engineering, science or mathematics. Specific topics include functions and graphs; slopes and rates of change; limit theory and continuous functions; formal differentiation; application of differentiation; integration; and applications of integration.
Prerequisites: MAT 113 and MAT 114 with grades of "C" or above within one academic year, appropriate placement score, or consent of department
MAT 221 Analytic Geometry and Calculus II Details 4
A course designed to extend the concepts of derivative and integral to transcendental functions and to introduce advanced methods of integration. Specific topics include derivatives and integrals of transcendental functions; advanced integration methods; infinite series; introduction to differential equations; polar graphs and calculus of polar curves.
Prerequisites: MAT 220 with a grade of "C" or above within one academic year or consent of department
MAT 222 Analytic Geometry and Calculus III Details 4
A course designed to extend previously learned calculus concepts to three-dimensional space. Topics include vectors; vector functions and motion; surfaces, coordinate systems and drawing; derivatives of functions of two or more variables; applications of partial derivatives; multiple integration and integration in vector fields.
Prerequisites: MAT 221 with a grade of "C" or above within one academic year or consent of department
MAT 234 Calculus for Social Scientists Details 4
A course designed to introduce the business and social science student to the concepts of derivative and integral. Applications of these concepts stress the use of calculus to solve business and social science problems. Specific topics include relations and functions; algebraic functions; exponential and logarithmic functions; derivatives; applications of derivatives; advanced derivative techniques; integrals; advanced integration techniques.
Prerequisites: MAT 113 with a grade of "C" or above within one academic year, appropriate placement score, or consent of department
Various Social/Behavioral Science Details 3
AA degree-seeking students choose 9 credits (three courses) from at least two different subject areas. AS degree-seeking students choose 6 credits (two courses) from two different subject areas. AAS degree-seeking students desiring a social and behavioral science course may choose any course from this list. AFA degree-seeking students in music performance select from the general education core list.
Various Accounting – Area of Concentration Details 3
Students must take a minimum of 12 credit hours from the list below throughout their program of study at JWCC. Students should meet with an advisor to determine when the following courses under their Area of Concentration should be taken or if taking an elective during this semester would be best.
ACC 101 Principle of Accounting I Details 3
An introduction to accounting within the context of business and business decisions. Students learn the accounting cycle and operating activities of the business. Students explore accounting information's role in the decision-making process. Seeing how accounting information can be used to make better business decisions will benefit all students regardless of their major or chosen career.
Prerequisites: MAT 010 or appropriate placement test score or consent of department.
ACC 102 Principles of Accounting II Details 3
A continuation of ACC 101. Students learn the investing and financing activities of the business and learn how to use various types of accounting information found in financial statements and annual reports. Analyzing annual reports will benefit all students regardless of their major course of study or chosen career.
Prerequisites: ACC 101 with a grade of "C" or above within two academic years or consent of department
ACC 200 Managerial Accounting Details 3
Deals with identification and analysis of accounting data for management decision making, planning and controlling, capital budgeting, and tax planning required for all.
Prerequisites: ACC 101 with a grade of "C" or above within two academic years and MAT 020 or MAT 109 with a grade of "C" or above within two semesters or consent of department
ECO 101 Principles of Economics I Details 3
Introduction to the major areas of modern economic theory and public policy, including fiscal policy, international trade and finance, economic growth and development, and contemporary macro-economic problems.
Prerequisites: (none)
ECO 102 Principles of Economics II Details 3
Market structures, distribution of income, allocation of resources through the market, and contemporary micro-economic problems.
Prerequisites: (none)
Second Semester Details
CSC 100 Computer Literacy Details 1
An introductory course in the history, characteristics, and significance of computers, including basic hardware and software components and a survey of applications. For persons with little or no background in computers who desire a general knowledge of computers or a foundations course on which to build a strong background in computing. Some "hand-on" experience.
Prerequisites: (none)
ENG 102 Rhetoric and Composition II Details 3
A continuation of ENG 101; provides further practice in writing at the college level for a variety of purposes and audiences, using both fixed and open or developing forms. Research paper required.
Prerequisites: completion of ENG 101 with a grade of "C" or above
Various Humanities Details 3
AA degree-seeking students choose 9 credits (three courses) with at least one course from each list. AFA degree-seeking students must select at least one course from the humanities area. AS degree-seeking students choose 6 credits (two courses) with at least one course from each list. AAS degree-seeking students desiring a humanities or fine arts course may choose any course from either list.
CHN 101 Elementary Chinese I Details 4
This course provides an introduction to beginning Mandarin Chinese. The goal of this course is to develop communicative competence in listening, speaking, reading, and writing with emphasis on speaking skills. This course will introduce selected topics on traditional Chinese culture, current trends in China an Taiwan, as well as U.S. Interaction with China
Prerequisites: (none)
CHN 102 Elementary Chinese II Details 4
This course is a continuation course designed for students who already have basic knowledge and language skills of Mandarin Chinese. The goal of this course is to continue helping students build competence in listening, speaking, reading, and writing with emphasis on daily oral Chinese. This course will also introduce selected topics on traditional Chinese culture, religion, and philosophy, and current trends.
Prerequisites: CHN 101
ENG 114 Fiction Details 3
A study of fiction, including short stories and novels.
Prerequisites: ENG 101
ENG 130 Introduction to Film Details 3
This course introduces the basics of film production and analysis in order to help students understand and enjoy film as an art form. Students will be introduced to the formal elements of film production as well as fundamental principles of genre and narrative in order to understand how directors' decisions regarding these elements and principles create meaning.
Prerequisites: (none)
ENG 231 American Literature I Details 3
Major American writers,1620-1865.
Prerequisites: ENG 101 or consent of department
ENG 232 American Literature II Details 3
Major American writers, 1865 to present.
Prerequisites: ENG 101 or consent of department
ENG 241 English Literature I Details 3
British masters up to the nineteenth century.
Prerequisites: ENG 101 or consent of department
ENG 242 English Literature II Details 3
British masters, nineteenth and twentieth centuries.
Prerequisites: ENG 101 or consent of department
ENG 251 World Literature Details 3
A survey of the literature of Africa, Continental Europe, the Far East, Great Britain, Latin America, Mediterranean, and North America. A variety of literary genres, including poetry, short fiction and drama, will be discussed.
Prerequisites: ENG 101 or consent of department
GER 101 German I Details 4
An introduction to basic German grammatical structures, pronunciation and vocabulary. The course emphasizes development of communicative competence in German; hence the focus on listening comprehension, reading, speaking and writing skills. The course also addresses various cultural aspects of the German speaking countries and thus develops students' cultural awareness.
Prerequisites: (none)
GER 102 German II Details 4
This course is a continuation of German I, building on the skills acquired during German I - basic grammatical structures, pronunciation and vocabulary. Focus of the course will be the further development of communicative competence in German. The emphasis will be on listening comprehension, reading, speaking and writing skills. The course also addresses various cultural aspects of the German-speaking countries and continues to develop students' cultural awareness.
Prerequisites: GER 101 with a grade of "C" or above
HUM 101 Introduction to Humanities Details 3
Study of human values, self-perceptions, and aspirations expressed in drama, film, music, literature, painting, sculpture, and architecture with an emphasis on history, techniques, meaning, and evaluation of individual works.
Prerequisites: (none)
HUM 200 The Art of Being Human Details 3
An interdisciplinary course that incorporates aspects of Western European, Far Eastern and Third World art, music, philosophy, religion, drama, and literature. The humanities are treated as a process leading to the enrichment of human experience.
Prerequisites: (none)
PHL 101 Introduction to Philosophy Details 3
Introduction to basic problems, procedures, and systems of philosophy and the development of powers over independent analysis on the student with a constructive attitude toward knowledge.
Prerequisites: (none)
PHL 111 Logic/Critical Thinking Details 3
This course covers inductive and deductive methods in logic. It is designed to assist students in methods of logical analysis and reasoning.
Prerequisites: (none)
PHL 121 Ethics Details 3
A study of values. This course is designed to assist students in the development of a philosophic understanding of human nature, moral philosophy, and principles of ethics that will help them assume individualized responsibility in a democratic society.
Prerequisites: (none)
PHL 201 Major World Religions Details 3
A study of the great religions of the world today.
Prerequisites: (none)
PHL 211 Philosophy of Religion Details 3
A philosophical approach to a study of one's religious experience.
Prerequisites: (none)
RST 101 Introduction to the Bible Details 3
A study of Jewish and Christian scriptures from a historical viewpoint with emphasis on literary genres in the Bible and the relationship to Western culture. Students enrolled in this course may not enroll in RST 111 or RST 112.
Prerequisites: Students enrolled in this course may not enroll in RST 111 or RST 112.
RST 111 Introduction to the Old Testament Details 3
Jewish scriptures from a historical viewpoint with emphasis on literary genres in the Bible and the relationship to Western culture. Students enrolled in this course may not enroll in RST 101.
Prerequisites: Students enrolled in this course may not enroll in RST 101.
RST 112 Introduction to the New Testament Details 3
A study of Christian scriptures from a historical viewpoint with emphasis on literary genres in the Bible and the relationship to Western culture. Students enrolled in this course may not enroll in RST 101.
Prerequisites: Students enrolled in this course may not enroll in RST 101.
RST 175 Foundational Religious Texts Details 3
The humanistic study of the foundational documents of Judaism, Christianity, and Islam. Course looks at the Hebrew Bible, the New Testament, and the Qur'an, as well as secondary sacred texts that are used by each tradition to explain the meaning of these primary texts.
Prerequisites: (none)
SPN 101 Elementary Spanish I Details 4
Fundamentals of grammar and pronunciation, with emphasis on reading, writing, and conversation. Also incorporates geography, customs, and cultures of the Spanish-speaking world.
Prerequisites: (none)
SPN 102 Elementary Spanish II Details 4
Continuation of Elementary Spanish I, continuing to emphasize development of proficiency in the language in five areas: listening, speaking, reading, writing, and cultural understanding. In class, students will be actively engaged in communicating in Spanish and learning about the Spanish-speaking world.
Prerequisites: SPN 101 with a grade of "C" or better
ART 115 Art Appreciation Details 3
Designed to expose/cultivate an awareness of art in our culture with some emphasis on contemporary times.
Prerequisites: (none)
ART 120 Art Survey and Appreciation II Details 3
A course designed to provide an understanding of the history of the visual arts and the role it plays in serving humankind. Using visuals from books, Web sources, some video clips, and museum trips (virtual or real), students will explore why art is created, its function in society, how it affects us, and how it can enrich our lives.
Prerequisites: (none)
DRA 103 Introduction to Drama Details 3
The broad concepts of the aesthetics and form of drama as evidenced in the living theater. Includes reading of plays and the study of dramaturgy with general discussion of elements of the play and theater.
Prerequisites: (none)
DRA 125 Acting I: Movement and Voice Details 3
Intensive training of the physical instrument, utilizing a variety of traditional and non-traditional techniques.
Prerequisites: (none)
MUS 102 Music Appreciation Details 3
A non technical course designed for the non music major, to develop within the listener an appreciation for music. Includes brief historical background of music and the leading composers of various periods.
Prerequisites: (none)
MUS 121 Introduction to Music Literature Details 3
A study of the terminology, vocabulary and structure of music literature and style through the history and examination of selected composers and materials.
Prerequisites: (none)
Various Life / Physical Science Details 4
AA, AS, and AFA degree-seeking students must choose one course from the list below of courses in the life sciences and one course from the list of courses in the physical sciences; at least one course must include a laboratory. AS degree-seeking students must take one additional life/physical science course. AAS students desiring a natural science course may choose any course on either list as an elective.
Various Life Science Details 3
All courses that fall under Life Science.
AGR 202 Introduction to Animal Science Details 4
A basic course in the principles of livestock production and management, including breed identification, evaluation and selection, feeding, reproduction, sanitation, disease control, and physiology of beef cattle, dairy cattle, swine, sheep and poultry.
Prerequisites: (none)
AGR 204 Principles of Crop Science Details 4
Introductory study of various plant species of economic importance. Particular emphasis is placed on an understanding of the basic principles of plant growth, development, and reproduction. Cultural practices to maximize production are emphasized. This course also studies weeds, insect and disease identification and control.
Prerequisites: (none)
BIO 101 General Biology Details 4
An introductory biology course covering the chemistry of living organisms, cellular biology, cellular respiration, photosynthesis, genetics, and topics in evolution. Current issues related to the aforementioned topics are discussed.
Prerequisites: MAT 010 with a grade of "C" or above within two semesters, or appropriate placement test score, or consent of department
BIO 103 Environmental Conservation Details 3
A look at the conservation of biodiversity, including the study of ecology (interactions of plants and animals with their environment), the study of natural ecosystems and human disturbances placed on them, and the ethical and practical issues involved in conserving biodiversity.
Prerequisites: (none)
BIO 105 Human Biology Details 3
An introductory course that looks at the role of the human being as a species and at how humans are changing and affecting the world in which we live. Selected topics such as cloning, biotechnology, health, general wellness, bio-ethical issues and our impact on the environment will be integrated with how humans affect society. Human physiological systems will also be studied as they relate to topics being studied.
Prerequisites: MAT 010 with a grade of "C" or above within two semesters, or appropriate placement score, or consent of department
BIO 111 General Botany Details 4
A study of plant structure, growth, physiology, reproduction, evolution, classification, and distribution.
Prerequisites: BIO 101 with a grade of "C" or above or consent of department
BIO 221 General Zoology Details 4
A comparative study of the animal kingdom focusing on the study of animal structure, growth, physiology, reproduction, classification, and distribution. This course is designed for students planning to pursue additional study in the natural sciences.
Prerequisites: BIO 101 with a grade of "C" or above and MAT 010 with a grade of "C" or above within two semesters, or appropriate placement test score, or consent of department
BIO 275 Human Anatomy and Physiology I Details 4
A study of the structures and functions of the human body; an integrated study of the systems of the human body including gross and microscopic structures and their physiology. Course covers cells, tissues, chemistry of life, metabolism and the systems: integumentary, skeletal, muscular, digestive and urinary.
Prerequisites: BIO 101 with a grade of "C" or above or ACT science score of 25 or higher or consent of department via a minimum BIO 101 placement exam score
BIO 293 Microbiology Details 4
Introduces characteristics, actions and control of microorganisms with emphasis on their relation to health and disease. The application of the principles of microbial control and laboratory techniques will be stressed.
Prerequisites: BIO 101 with a grade of "C" or above or ACT science score of 25 or higher or consent of department via a minimum BIO 101 placement exam score
Various Physical Science Details 3
All courses that fall under Physical Science.
AGR 200 Introduction to Soil Science Details 4
Introduction to the origin and development of our soil. Study will be primarily on the biological, chemical and physical aspects of soil and how they are influenced by environmental and cultural production practices. Soil testing and interpretation will be studied.
Prerequisites: One course in chemistry recommended
AST 101 Elementary Astronomy Details 3
An elementary survey of the nature and behavior of the solar system and the regions beyond and of basic physical processes occurring throughout the universe.
Prerequisites: (none)
AST 102 Elementary Astronomy Lab Details 1
A laboratory course than examines astronomical phenomena and concepts, including the solar system, stars and galaxies, planetary motions, atoms and radiation and the origin and evolution of the universe through the use of hands-on experiments and observation and analysis of astronomical data. Supplement to Elementary Astronomy 101.
Prerequisites: Intended to be taken concurrently with AST 101 or with previous completion of AST 101
CHM 100 General Chemistry Details 4
Fundamentals of chemistry for the non-science major. One semester may be taken by science majors who have not passed the placement test for regular beginning college chemistry for science majors.
Prerequisites: MAT 020 with a grade of "C" or above within two semesters, or appropriate placement test score, or consent of department
CHM 103 Principles of Chemistry I Details 4
Comprehensive coverage of the basic principles of chemistry including bonding, nomenclature, reactions, stoichiometry, thermodynamics, kinetics and equilibrium. Designed for pre-med, pre-pharmacy, engineering and science majors with above-average mathematical and scientific backgrounds.
Prerequisites: MAT 113 with a grade of "C" or above within two semesters, or appropriate placement test score, or consent of department; Students who have taken high school chemistry will have an advantage
CHM 104 Principles of Chemistry II Details 4
Continued comprehensive coverage of the basic principles of chemistry including atomic structure, covalent bonding, molecular structure, properties of gases, liquids, solids, and solutions, acid-base chemistry, oxidation-reduction reactions, and electrochemistry.
Prerequisites: CHM 103
PHY 103 Fundamentals of Physics I Details 4
General survey of various aspects of mechanics, heat, sound, electricity, magnetism, modern physics optics, and relativity. (Will not transfer for engineering or physics major.)
Prerequisites: MAT 113; MAT 114 is highly recommended and may be taken concurrently; high school physics
SCI 100 Environmental Geology Details 4
An introductory study of forces that continually shape the surface of the earth, including examination of geological formation processes and our impact on the environment.
Prerequisites: (none)
SCI 105 Weather and Climate Details 4
An elementary survey of the properties of the atmosphere and the principles that govern weather and climate change. Real-time weather data will be used to predict weather and historical data archives to study climate.
Prerequisites: (none)
Various Social/Behavioral Science Details 3
AA degree-seeking students choose 9 credits (three courses) from at least two different subject areas. AS degree-seeking students choose 6 credits (two courses) from two different subject areas. AAS degree-seeking students desiring a social and behavioral science course may choose any course from this list. AFA degree-seeking students in music performance select from the general education core list.
Various Accounting – Area of Concentration Details 3
Students must take a minimum of 12 credit hours from the list below throughout their program of study at JWCC. Students should meet with an advisor to determine when the following courses under their Area of Concentration should be taken or if taking an elective during this semester would be best.
ACC 101 Principle of Accounting I Details 3
An introduction to accounting within the context of business and business decisions. Students learn the accounting cycle and operating activities of the business. Students explore accounting information's role in the decision-making process. Seeing how accounting information can be used to make better business decisions will benefit all students regardless of their major or chosen career.
Prerequisites: MAT 010 or appropriate placement test score or consent of department.
ACC 102 Principles of Accounting II Details 3
A continuation of ACC 101. Students learn the investing and financing activities of the business and learn how to use various types of accounting information found in financial statements and annual reports. Analyzing annual reports will benefit all students regardless of their major course of study or chosen career.
Prerequisites: ACC 101 with a grade of "C" or above within two academic years or consent of department
ACC 200 Managerial Accounting Details 3
Deals with identification and analysis of accounting data for management decision making, planning and controlling, capital budgeting, and tax planning required for all.
Prerequisites: ACC 101 with a grade of "C" or above within two academic years and MAT 020 or MAT 109 with a grade of "C" or above within two semesters or consent of department
ECO 101 Principles of Economics I Details 3
Introduction to the major areas of modern economic theory and public policy, including fiscal policy, international trade and finance, economic growth and development, and contemporary macro-economic problems.
Prerequisites: (none)
ECO 102 Principles of Economics II Details 3
Market structures, distribution of income, allocation of resources through the market, and contemporary micro-economic problems.
Prerequisites: (none)
Third Semester Details
CMN 101 Introduction to Speech I Details 3
An introduction to the basic principles of oral communication as applied to public speaking. The course emphasizes the mastery of oral communication skills through a variety of exercises in which the student speaks before the group. Involves analysis of such topics as preparation, organization, and delivery.
Prerequisites: (none)
Various Humanities Details 3
AA degree-seeking students choose 9 credits (three courses) with at least one course from each list. AFA degree-seeking students must select at least one course from the humanities area. AS degree-seeking students choose 6 credits (two courses) with at least one course from each list. AAS degree-seeking students desiring a humanities or fine arts course may choose any course from either list.
CHN 101 Elementary Chinese I Details 4
This course provides an introduction to beginning Mandarin Chinese. The goal of this course is to develop communicative competence in listening, speaking, reading, and writing with emphasis on speaking skills. This course will introduce selected topics on traditional Chinese culture, current trends in China an Taiwan, as well as U.S. Interaction with China
Prerequisites: (none)
CHN 102 Elementary Chinese II Details 4
This course is a continuation course designed for students who already have basic knowledge and language skills of Mandarin Chinese. The goal of this course is to continue helping students build competence in listening, speaking, reading, and writing with emphasis on daily oral Chinese. This course will also introduce selected topics on traditional Chinese culture, religion, and philosophy, and current trends.
Prerequisites: CHN 101
ENG 114 Fiction Details 3
A study of fiction, including short stories and novels.
Prerequisites: ENG 101
ENG 130 Introduction to Film Details 3
This course introduces the basics of film production and analysis in order to help students understand and enjoy film as an art form. Students will be introduced to the formal elements of film production as well as fundamental principles of genre and narrative in order to understand how directors' decisions regarding these elements and principles create meaning.
Prerequisites: (none)
ENG 231 American Literature I Details 3
Major American writers,1620-1865.
Prerequisites: ENG 101 or consent of department
ENG 232 American Literature II Details 3
Major American writers, 1865 to present.
Prerequisites: ENG 101 or consent of department
ENG 241 English Literature I Details 3
British masters up to the nineteenth century.
Prerequisites: ENG 101 or consent of department
ENG 242 English Literature II Details 3
British masters, nineteenth and twentieth centuries.
Prerequisites: ENG 101 or consent of department
ENG 251 World Literature Details 3
A survey of the literature of Africa, Continental Europe, the Far East, Great Britain, Latin America, Mediterranean, and North America. A variety of literary genres, including poetry, short fiction and drama, will be discussed.
Prerequisites: ENG 101 or consent of department
GER 101 German I Details 4
An introduction to basic German grammatical structures, pronunciation and vocabulary. The course emphasizes development of communicative competence in German; hence the focus on listening comprehension, reading, speaking and writing skills. The course also addresses various cultural aspects of the German speaking countries and thus develops students' cultural awareness.
Prerequisites: (none)
GER 102 German II Details 4
This course is a continuation of German I, building on the skills acquired during German I - basic grammatical structures, pronunciation and vocabulary. Focus of the course will be the further development of communicative competence in German. The emphasis will be on listening comprehension, reading, speaking and writing skills. The course also addresses various cultural aspects of the German-speaking countries and continues to develop students' cultural awareness.
Prerequisites: GER 101 with a grade of "C" or above
HUM 101 Introduction to Humanities Details 3
Study of human values, self-perceptions, and aspirations expressed in drama, film, music, literature, painting, sculpture, and architecture with an emphasis on history, techniques, meaning, and evaluation of individual works.
Prerequisites: (none)
HUM 200 The Art of Being Human Details 3
An interdisciplinary course that incorporates aspects of Western European, Far Eastern and Third World art, music, philosophy, religion, drama, and literature. The humanities are treated as a process leading to the enrichment of human experience.
Prerequisites: (none)
PHL 101 Introduction to Philosophy Details 3
Introduction to basic problems, procedures, and systems of philosophy and the development of powers over independent analysis on the student with a constructive attitude toward knowledge.
Prerequisites: (none)
PHL 111 Logic/Critical Thinking Details 3
This course covers inductive and deductive methods in logic. It is designed to assist students in methods of logical analysis and reasoning.
Prerequisites: (none)
PHL 121 Ethics Details 3
A study of values. This course is designed to assist students in the development of a philosophic understanding of human nature, moral philosophy, and principles of ethics that will help them assume individualized responsibility in a democratic society.
Prerequisites: (none)
PHL 201 Major World Religions Details 3
A study of the great religions of the world today.
Prerequisites: (none)
PHL 211 Philosophy of Religion Details 3
A philosophical approach to a study of one's religious experience.
Prerequisites: (none)
RST 101 Introduction to the Bible Details 3
A study of Jewish and Christian scriptures from a historical viewpoint with emphasis on literary genres in the Bible and the relationship to Western culture. Students enrolled in this course may not enroll in RST 111 or RST 112.
Prerequisites: Students enrolled in this course may not enroll in RST 111 or RST 112.
RST 111 Introduction to the Old Testament Details 3
Jewish scriptures from a historical viewpoint with emphasis on literary genres in the Bible and the relationship to Western culture. Students enrolled in this course may not enroll in RST 101.
Prerequisites: Students enrolled in this course may not enroll in RST 101.
RST 112 Introduction to the New Testament Details 3
A study of Christian scriptures from a historical viewpoint with emphasis on literary genres in the Bible and the relationship to Western culture. Students enrolled in this course may not enroll in RST 101.
Prerequisites: Students enrolled in this course may not enroll in RST 101.
RST 175 Foundational Religious Texts Details 3
The humanistic study of the foundational documents of Judaism, Christianity, and Islam. Course looks at the Hebrew Bible, the New Testament, and the Qur'an, as well as secondary sacred texts that are used by each tradition to explain the meaning of these primary texts.
Prerequisites: (none)
SPN 101 Elementary Spanish I Details 4
Fundamentals of grammar and pronunciation, with emphasis on reading, writing, and conversation. Also incorporates geography, customs, and cultures of the Spanish-speaking world.
Prerequisites: (none)
SPN 102 Elementary Spanish II Details 4
Continuation of Elementary Spanish I, continuing to emphasize development of proficiency in the language in five areas: listening, speaking, reading, writing, and cultural understanding. In class, students will be actively engaged in communicating in Spanish and learning about the Spanish-speaking world.
Prerequisites: SPN 101 with a grade of "C" or better
ART 115 Art Appreciation Details 3
Designed to expose/cultivate an awareness of art in our culture with some emphasis on contemporary times.
Prerequisites: (none)
ART 120 Art Survey and Appreciation II Details 3
A course designed to provide an understanding of the history of the visual arts and the role it plays in serving humankind. Using visuals from books, Web sources, some video clips, and museum trips (virtual or real), students will explore why art is created, its function in society, how it affects us, and how it can enrich our lives.
Prerequisites: (none)
DRA 103 Introduction to Drama Details 3
The broad concepts of the aesthetics and form of drama as evidenced in the living theater. Includes reading of plays and the study of dramaturgy with general discussion of elements of the play and theater.
Prerequisites: (none)
DRA 125 Acting I: Movement and Voice Details 3
Intensive training of the physical instrument, utilizing a variety of traditional and non-traditional techniques.
Prerequisites: (none)
MUS 102 Music Appreciation Details 3
A non technical course designed for the non music major, to develop within the listener an appreciation for music. Includes brief historical background of music and the leading composers of various periods.
Prerequisites: (none)
MUS 121 Introduction to Music Literature Details 3
A study of the terminology, vocabulary and structure of music literature and style through the history and examination of selected composers and materials.
Prerequisites: (none)
Various Life / Physical Science Details 4
AA, AS, and AFA degree-seeking students must choose one course from the list below of courses in the life sciences and one course from the list of courses in the physical sciences; at least one course must include a laboratory. AS degree-seeking students must take one additional life/physical science course. AAS students desiring a natural science course may choose any course on either list as an elective.
Various Life Science Details 3
All courses that fall under Life Science.
AGR 202 Introduction to Animal Science Details 4
A basic course in the principles of livestock production and management, including breed identification, evaluation and selection, feeding, reproduction, sanitation, disease control, and physiology of beef cattle, dairy cattle, swine, sheep and poultry.
Prerequisites: (none)
AGR 204 Principles of Crop Science Details 4
Introductory study of various plant species of economic importance. Particular emphasis is placed on an understanding of the basic principles of plant growth, development, and reproduction. Cultural practices to maximize production are emphasized. This course also studies weeds, insect and disease identification and control.
Prerequisites: (none)
BIO 101 General Biology Details 4
An introductory biology course covering the chemistry of living organisms, cellular biology, cellular respiration, photosynthesis, genetics, and topics in evolution. Current issues related to the aforementioned topics are discussed.
Prerequisites: MAT 010 with a grade of "C" or above within two semesters, or appropriate placement test score, or consent of department
BIO 103 Environmental Conservation Details 3
A look at the conservation of biodiversity, including the study of ecology (interactions of plants and animals with their environment), the study of natural ecosystems and human disturbances placed on them, and the ethical and practical issues involved in conserving biodiversity.
Prerequisites: (none)
BIO 105 Human Biology Details 3
An introductory course that looks at the role of the human being as a species and at how humans are changing and affecting the world in which we live. Selected topics such as cloning, biotechnology, health, general wellness, bio-ethical issues and our impact on the environment will be integrated with how humans affect society. Human physiological systems will also be studied as they relate to topics being studied.
Prerequisites: MAT 010 with a grade of "C" or above within two semesters, or appropriate placement score, or consent of department
BIO 111 General Botany Details 4
A study of plant structure, growth, physiology, reproduction, evolution, classification, and distribution.
Prerequisites: BIO 101 with a grade of "C" or above or consent of department
BIO 221 General Zoology Details 4
A comparative study of the animal kingdom focusing on the study of animal structure, growth, physiology, reproduction, classification, and distribution. This course is designed for students planning to pursue additional study in the natural sciences.
Prerequisites: BIO 101 with a grade of "C" or above and MAT 010 with a grade of "C" or above within two semesters, or appropriate placement test score, or consent of department
BIO 275 Human Anatomy and Physiology I Details 4
A study of the structures and functions of the human body; an integrated study of the systems of the human body including gross and microscopic structures and their physiology. Course covers cells, tissues, chemistry of life, metabolism and the systems: integumentary, skeletal, muscular, digestive and urinary.
Prerequisites: BIO 101 with a grade of "C" or above or ACT science score of 25 or higher or consent of department via a minimum BIO 101 placement exam score
BIO 293 Microbiology Details 4
Introduces characteristics, actions and control of microorganisms with emphasis on their relation to health and disease. The application of the principles of microbial control and laboratory techniques will be stressed.
Prerequisites: BIO 101 with a grade of "C" or above or ACT science score of 25 or higher or consent of department via a minimum BIO 101 placement exam score
Various Physical Science Details 3
All courses that fall under Physical Science.
AGR 200 Introduction to Soil Science Details 4
Introduction to the origin and development of our soil. Study will be primarily on the biological, chemical and physical aspects of soil and how they are influenced by environmental and cultural production practices. Soil testing and interpretation will be studied.
Prerequisites: One course in chemistry recommended
AST 101 Elementary Astronomy Details 3
An elementary survey of the nature and behavior of the solar system and the regions beyond and of basic physical processes occurring throughout the universe.
Prerequisites: (none)
AST 102 Elementary Astronomy Lab Details 1
A laboratory course than examines astronomical phenomena and concepts, including the solar system, stars and galaxies, planetary motions, atoms and radiation and the origin and evolution of the universe through the use of hands-on experiments and observation and analysis of astronomical data. Supplement to Elementary Astronomy 101.
Prerequisites: Intended to be taken concurrently with AST 101 or with previous completion of AST 101
CHM 100 General Chemistry Details 4
Fundamentals of chemistry for the non-science major. One semester may be taken by science majors who have not passed the placement test for regular beginning college chemistry for science majors.
Prerequisites: MAT 020 with a grade of "C" or above within two semesters, or appropriate placement test score, or consent of department
CHM 103 Principles of Chemistry I Details 4
Comprehensive coverage of the basic principles of chemistry including bonding, nomenclature, reactions, stoichiometry, thermodynamics, kinetics and equilibrium. Designed for pre-med, pre-pharmacy, engineering and science majors with above-average mathematical and scientific backgrounds.
Prerequisites: MAT 113 with a grade of "C" or above within two semesters, or appropriate placement test score, or consent of department; Students who have taken high school chemistry will have an advantage
CHM 104 Principles of Chemistry II Details 4
Continued comprehensive coverage of the basic principles of chemistry including atomic structure, covalent bonding, molecular structure, properties of gases, liquids, solids, and solutions, acid-base chemistry, oxidation-reduction reactions, and electrochemistry.
Prerequisites: CHM 103
PHY 103 Fundamentals of Physics I Details 4
General survey of various aspects of mechanics, heat, sound, electricity, magnetism, modern physics optics, and relativity. (Will not transfer for engineering or physics major.)
Prerequisites: MAT 113; MAT 114 is highly recommended and may be taken concurrently; high school physics
SCI 100 Environmental Geology Details 4
An introductory study of forces that continually shape the surface of the earth, including examination of geological formation processes and our impact on the environment.
Prerequisites: (none)
SCI 105 Weather and Climate Details 4
An elementary survey of the properties of the atmosphere and the principles that govern weather and climate change. Real-time weather data will be used to predict weather and historical data archives to study climate.
Prerequisites: (none)
Various Accounting – Area of Concentration Details 3
Students must take a minimum of 12 credit hours from the list below throughout their program of study at JWCC. Students should meet with an advisor to determine when the following courses under their Area of Concentration should be taken or if taking an elective during this semester would be best.
ACC 101 Principle of Accounting I Details 3
An introduction to accounting within the context of business and business decisions. Students learn the accounting cycle and operating activities of the business. Students explore accounting information's role in the decision-making process. Seeing how accounting information can be used to make better business decisions will benefit all students regardless of their major or chosen career.
Prerequisites: MAT 010 or appropriate placement test score or consent of department.
ACC 102 Principles of Accounting II Details 3
A continuation of ACC 101. Students learn the investing and financing activities of the business and learn how to use various types of accounting information found in financial statements and annual reports. Analyzing annual reports will benefit all students regardless of their major course of study or chosen career.
Prerequisites: ACC 101 with a grade of "C" or above within two academic years or consent of department
ACC 200 Managerial Accounting Details 3
Deals with identification and analysis of accounting data for management decision making, planning and controlling, capital budgeting, and tax planning required for all.
Prerequisites: ACC 101 with a grade of "C" or above within two academic years and MAT 020 or MAT 109 with a grade of "C" or above within two semesters or consent of department
ECO 101 Principles of Economics I Details 3
Introduction to the major areas of modern economic theory and public policy, including fiscal policy, international trade and finance, economic growth and development, and contemporary macro-economic problems.
Prerequisites: (none)
ECO 102 Principles of Economics II Details 3
Market structures, distribution of income, allocation of resources through the market, and contemporary micro-economic problems.
Prerequisites: (none)
Various Accounting – Area of Concentration Details 3
Students must take a minimum of 12 credit hours from the list below throughout their program of study at JWCC. Students should meet with an advisor to determine when the following courses under their Area of Concentration should be taken or if taking an elective during this semester would be best.
ACC 101 Principle of Accounting I Details 3
An introduction to accounting within the context of business and business decisions. Students learn the accounting cycle and operating activities of the business. Students explore accounting information's role in the decision-making process. Seeing how accounting information can be used to make better business decisions will benefit all students regardless of their major or chosen career.
Prerequisites: MAT 010 or appropriate placement test score or consent of department.
ACC 102 Principles of Accounting II Details 3
A continuation of ACC 101. Students learn the investing and financing activities of the business and learn how to use various types of accounting information found in financial statements and annual reports. Analyzing annual reports will benefit all students regardless of their major course of study or chosen career.
Prerequisites: ACC 101 with a grade of "C" or above within two academic years or consent of department
ACC 200 Managerial Accounting Details 3
Deals with identification and analysis of accounting data for management decision making, planning and controlling, capital budgeting, and tax planning required for all.
Prerequisites: ACC 101 with a grade of "C" or above within two academic years and MAT 020 or MAT 109 with a grade of "C" or above within two semesters or consent of department
ECO 101 Principles of Economics I Details 3
Introduction to the major areas of modern economic theory and public policy, including fiscal policy, international trade and finance, economic growth and development, and contemporary macro-economic problems.
Prerequisites: (none)
ECO 102 Principles of Economics II Details 3
Market structures, distribution of income, allocation of resources through the market, and contemporary micro-economic problems.
Prerequisites: (none)
Fourth Semester Details
Various Social/Behavioral Science Details 3
AA degree-seeking students choose 9 credits (three courses) from at least two different subject areas. AS degree-seeking students choose 6 credits (two courses) from two different subject areas. AAS degree-seeking students desiring a social and behavioral science course may choose any course from this list. AFA degree-seeking students in music performance select from the general education core list.
Various Electives Details 3
Any credit-based course may be taken to fulfill this requirement. Students should always discuss with their advisor which electives would be best for them to take to best achieve his or her particular goals.
Prerequisites: Varies by course
Various Electives Details 3
Any credit-based course may be taken to fulfill this requirement. Students should always discuss with their advisor which electives would be best for them to take to best achieve his or her particular goals.
Prerequisites: Varies by course
Various Accounting – Area of Concentration Details 3
Students must take a minimum of 12 credit hours from the list below throughout their program of study at JWCC. Students should meet with an advisor to determine when the following courses under their Area of Concentration should be taken or if taking an elective during this semester would be best.
ACC 101 Principle of Accounting I Details 3
An introduction to accounting within the context of business and business decisions. Students learn the accounting cycle and operating activities of the business. Students explore accounting information's role in the decision-making process. Seeing how accounting information can be used to make better business decisions will benefit all students regardless of their major or chosen career.
Prerequisites: MAT 010 or appropriate placement test score or consent of department.
ACC 102 Principles of Accounting II Details 3
A continuation of ACC 101. Students learn the investing and financing activities of the business and learn how to use various types of accounting information found in financial statements and annual reports. Analyzing annual reports will benefit all students regardless of their major course of study or chosen career.
Prerequisites: ACC 101 with a grade of "C" or above within two academic years or consent of department
ACC 200 Managerial Accounting Details 3
Deals with identification and analysis of accounting data for management decision making, planning and controlling, capital budgeting, and tax planning required for all.
Prerequisites: ACC 101 with a grade of "C" or above within two academic years and MAT 020 or MAT 109 with a grade of "C" or above within two semesters or consent of department
ECO 101 Principles of Economics I Details 3
Introduction to the major areas of modern economic theory and public policy, including fiscal policy, international trade and finance, economic growth and development, and contemporary macro-economic problems.
Prerequisites: (none)
ECO 102 Principles of Economics II Details 3
Market structures, distribution of income, allocation of resources through the market, and contemporary micro-economic problems.
Prerequisites: (none)
Various Accounting – Area of Concentration Details 3
Students must take a minimum of 12 credit hours from the list below throughout their program of study at JWCC. Students should meet with an advisor to determine when the following courses under their Area of Concentration should be taken or if taking an elective during this semester would be best.
ACC 101 Principle of Accounting I Details 3
An introduction to accounting within the context of business and business decisions. Students learn the accounting cycle and operating activities of the business. Students explore accounting information's role in the decision-making process. Seeing how accounting information can be used to make better business decisions will benefit all students regardless of their major or chosen career.
Prerequisites: MAT 010 or appropriate placement test score or consent of department.
ACC 102 Principles of Accounting II Details 3
A continuation of ACC 101. Students learn the investing and financing activities of the business and learn how to use various types of accounting information found in financial statements and annual reports. Analyzing annual reports will benefit all students regardless of their major course of study or chosen career.
Prerequisites: ACC 101 with a grade of "C" or above within two academic years or consent of department
ACC 200 Managerial Accounting Details 3
Deals with identification and analysis of accounting data for management decision making, planning and controlling, capital budgeting, and tax planning required for all.
Prerequisites: ACC 101 with a grade of "C" or above within two academic years and MAT 020 or MAT 109 with a grade of "C" or above within two semesters or consent of department
ECO 101 Principles of Economics I Details 3
Introduction to the major areas of modern economic theory and public policy, including fiscal policy, international trade and finance, economic growth and development, and contemporary macro-economic problems.
Prerequisites: (none)
ECO 102 Principles of Economics II Details 3
Market structures, distribution of income, allocation of resources through the market, and contemporary micro-economic problems.
Prerequisites: (none)

Accounting Associate of Applied Science

The AAS in accounting prepares students for positions with higher earning potential, including recording and classifying transactions for auditing, payroll and accounts payable/receivable. Graduates will be prepared for more advanced positions in public, managerial, and governmental accounting. The AAS program includes 25 classes, typically completed in four semesters.

instructor looking over students working
Suggested Degree Plan for Accounting (AAS)
Do not use this degree plan as a substitute for an advisor. Always meet with an advisor to discuss your specific needs for completing the program before signing up for classes each semester.
First Semester Details
ACC 101 Principle of Accounting I Details 3
An introduction to accounting within the context of business and business decisions. Students learn the accounting cycle and operating activities of the business. Students explore accounting information's role in the decision-making process. Seeing how accounting information can be used to make better business decisions will benefit all students regardless of their major or chosen career.
Prerequisites: MAT 010 or appropriate placement test score or consent of department.
CSC 104 Spreadsheets - Core Level (Excel) Details 2
An introduction to the use of the electronic spreadsheet, a software package with many diverse applications in bookkeeping and accounting. Topics include basic spreadsheet terminology and concepts, creating spreadsheets, use of formulas and formatting, moving data within and between workbooks, maintaining workbooks, creating charts, and enhancing the display of workbooks.
Prerequisites: (none)
CSC 106 Introduction to Computers Details 3
An introductory course in which students learn basic terminology, equipment, history, various software including operating system and application software, and the impact of the computer in society. Includes "hands-on" experience. Satisfies JWCC computer literacy requirement.
Prerequisites: (none)
ECO 101 Principles of Economics I Details 3
Introduction to the major areas of modern economic theory and public policy, including fiscal policy, international trade and finance, economic growth and development, and contemporary macro-economic problems.
Prerequisites: (none)
FYE 101 Blazing Your Trail Details 1
Directed to new students, this course provides a supportive transition to the culture of higher education. Course objectives aim at preparing students for the college experience by acquiring effective learning techniques and by becoming aware of available college resources for academic and personal growth. This course also develops students' abilities, which will assist them with the complexities of college life.
Prerequisites: (none)
MAT 109 Elementary Statistics Details 3
A study of the collection and interpretation of statistical data. Specific topics include description of sample data, probability, probability distributions, sampling, estimation, testing hypotheses, correlation, and regression.
Prerequisites: MAT 020 with a grade of "C" or above within two semesters, appropriate placement score, or consent of department
Second Semester Details
ACC 102 Principles of Accounting II Details 3
A continuation of ACC 101. Students learn the investing and financing activities of the business and learn how to use various types of accounting information found in financial statements and annual reports. Analyzing annual reports will benefit all students regardless of their major course of study or chosen career.
Prerequisites: ACC 101 with a grade of "C" or above within two academic years or consent of department
ACC 200 Managerial Accounting Details 3
Deals with identification and analysis of accounting data for management decision making, planning and controlling, capital budgeting, and tax planning required for all.
Prerequisites: ACC 101 with a grade of "C" or above within two academic years and MAT 020 or MAT 109 with a grade of "C" or above within two semesters or consent of department
CMN 101 Introduction to Speech I Details 3
An introduction to the basic principles of oral communication as applied to public speaking. The course emphasizes the mastery of oral communication skills through a variety of exercises in which the student speaks before the group. Involves analysis of such topics as preparation, organization, and delivery.
Prerequisites: (none)
CSC 143 Introduction to Desktop Information Management (Outlook) Details 1
This course will be taught using a popular desktop management software. Topics include utilizing e-mail; using calendar for scheduling; managing contacts; creating tasks, notes, and journals.
Prerequisites: (none)
ECO 102 Principles of Economics II Details 3
Market structures, distribution of income, allocation of resources through the market, and contemporary micro-economic problems.
Prerequisites: (none)
Various Written Communication Requirement Details 3
Courses that fall under Written Communication.
ENG 101 Rhetoric and Composition I Details 3
An introductory course in writing at the college level with attention to skills needed at each stage of the writing process. Placement in ENG 101 presupposes competence in English grammar, mechanics, punctuation, and spelling.
Prerequisites: ENG 099 with a grade of "C" or above or appropriate placement score
ENG 102 Rhetoric and Composition II Details 3
A continuation of ENG 101; provides further practice in writing at the college level for a variety of purposes and audiences, using both fixed and open or developing forms. Research paper required.
Prerequisites: completion of ENG 101 with a grade of "C" or above
ENG 191 Business Communication Details 3
This course instructs students in the techniques of composing effective business letters, memoranda, electronic communication, resumes and cover letters, and reports. It covers introductory business communication principles including intercultural communication, teamwork strategies, business etiquette, meeting strategies, business presentations, and employment communication.
Prerequisites: ENG 099 with a grade of "C" or above or appropriate placement score.
Third Semester Details
ACC 114 Payroll Accounting Details 2
Focuses on one of the most important components of an organization's total accounting system. Students will complete units that address payroll computations, Social Security taxes, income tax withholding and unemployment compensation taxes. Payroll transactions will be analyzed and journalized.
Prerequisites: ACC 101 with a grade of "C" or above within two academic years or consent of department
ACC 125 Computerized Accounting Details 3
A realistic, hand-on approach to integrated accounting principles consisting of seven major accounting systems commonly found in computerized accounting environments: general ledger, accounts receivable, accounts payable, financial statement analysis, depreciation, inventory and payroll. All of the systems except depreciation, inventory, and payroll are integrated. As a result of the integration, a transaction entered into an applicable system generates the information, as required, for all systems to update and accumulate data required for accounting records, management reports, and financial statements.
Prerequisites: ACC 101 with a grade of "C" or above within two academic years or consent of department
ACC 221 Intermediate Accounting I Details 3
A continuation of the traditional financial accounting topics covered in ACC 101 and 102, but in greater depth. Review of the accounting process. The balance sheet, statements of income, retained earnings, and cash flows are analyzed as to the components of each, usefulness of the statements, and limitations of their use. The nature and composition of cash, receivables and inventories are presented together with the valuation problems pertaining to each.
Prerequisites: ACC 102 with a grade of "C" or above within two academic years or consent of department
BUS 101 Introduction to Business Details 3
A functional view of various aspects of business. Emphasis on the operation of a business and the relationships to the environment in which it exists.
Prerequisites: (none)
BUS 199 Business Internship Details 1-5 (Varies)
This course offers business students several options for acquiring work-based education in a business environment. Students may elect to participate in an approved internship, job shadowing, or mentoring activity as it pertains to their career goals. The course provides the opportunity to apply classroom theory and experience the dynamics of modern business. Course requires 80 hours of work experience for each credit hour.
Prerequisites: Successful completion of at least 24 credit hours of course work and a minimum of a 2.0 GPA
Various BUS Electives Details 3
All BUS courses available.
BUS 101 Introduction to Business Details 3
A functional view of various aspects of business. Emphasis on the operation of a business and the relationships to the environment in which it exists.
Prerequisites: (none)
BUS 110 Entrepreneurship Details 3
An introduction to entrepreneurship, including a study of the organizational, financial, and risk-taking skills associated with starting and managing a business enterprise.
Prerequisites: (none)
BUS 115 Business Leadership I Details 3
This course will provide an introduction to entrepreneurial skills for self-employment and small business ownership. Students in this course will write multiple business plans, visit with loan officers on their selected plans, and start their own business. Course includes decision-making, feasibility studies, risk taking, business ethics, finance, marketing, organization and other skills. This course will include guest speaker presentations.
Prerequisites: Consent of department
BUS 116 Business Leadership II Details 3
This course will be a continuation of Business Leadership I. Students will continue their introduction to entrepreneurial skills for self-employment and small business ownership. Students in this course will write multiple business plans, visit with loan officers on their selected plans, and start their own business. Course includes decision-making, feasibility studies, risk taking, business ethics, finance, marketing, organization and other skills. This course will include guest speaker presentations.
Prerequisites: BUS 115 and consent of department
BUS 121 Principles of Organization and Management Details 3
A treatment of fundamental principles applying to all management, including cost control and human relations, for the improvement of operating efficiency.
Prerequisites: (none)
BUS 122 Principles of Sales I Details 3
Principles of selling goods and services. Topics covered include buyer characteristics and motivation, responsibilities and qualifications of salespeople, and sales techniques.
Prerequisites: (none)
BUS 123 Principles of Sales II Details 3
A functional overview of the principles of selling goods and services. Topics include the sales process, sales techniques, sales careers, responsibilities and qualifications of salespeople, and buyer characteristics and motivation.
Prerequisites: BUS 122 or consent of department
BUS 125 Supervisory Management Details 3
Basic techniques supervisors need to know for motivating and handling people, managing their jobs, and succeeding in a supervisory position.
Prerequisites: (none)
BUS 131 Principles of Marketing Details 3
A survey of the field of marketing, designed to give basic understanding of the principles of marketing and the operation of our marketing system.
Prerequisites: (none)
BUS 141 Principles of Finance Details 3
Fundamental principles of financial management, including planning, control, and business formation.
Prerequisites: One semester of accounting or consent of department
BUS 161 Business Law I Details 3
A study of the legal environment of business, including contracts, negotiable instruments, and sales.
Prerequisites: (none)
BUS 199 Business Internship Details 1-5 (Varies)
This course offers business students several options for acquiring work-based education in a business environment. Students may elect to participate in an approved internship, job shadowing, or mentoring activity as it pertains to their career goals. The course provides the opportunity to apply classroom theory and experience the dynamics of modern business. Course requires 80 hours of work experience for each credit hour.
Prerequisites: Successful completion of at least 24 credit hours of course work and a minimum of a 2.0 GPA
BUS 211 Supply Chain Management I Details 3
In this basic course, students will study the various functions involved in supply chain management, including storage, warehousing, transportation, materials handling, inventory control, purchasing, plant location, and information flow. Course requires students to step beyond the typical lecture mentality to begin self-education. Students will be required to demonstrate the ability to understand the fundamentals of the field and to stretch this understanding to comprehend the intricate processes needed by logistical and transportation managers.
Prerequisites: (none)
BUS 231 Consumer Behavior Details 3
An analysis of the factors that affect consumer behavior, including consumer motivation, product quality, economics and advertising, and buying habits. Special attention is given to acquainting prospective sales personnel with consumer behavior that is likely to affect sales.
Prerequisites: (none)
BUS 240 Legal/Ethical Issues in Business Details 3
A discussion course which explores a variety of legal/ethical decision-making procedures via a case study approach in order to help students develop critical decision-making skills useful in dealing with legal and ethical issues likely to confront the business person.
Prerequisites: Consent of department
BUS 295 Advanced Special Topics in Business Details 1-4 (Varies)
Deals with current topics in business not covered in other courses. Topics will vary at discretion of the instructor. No topic will be offered more than twice within three years. May be repeated with different topics to maximum of four credit hours. Topic to be listed on student's permanent academic record.
Prerequisites: Consent of department
BUS 195 Special Topics in Business Details 1-4 (Varies)
Deals with current topics in business not covered in other courses. Topics will vary at discretion of the instructor. No topic will be offered more than twice within three years. May be repeated three times with different topics. Topic to be listed on student's permanent academic record.
Prerequisites: Consent of department
CSC 107 Word Processing - Core Level (MS Word) Details 2
An introduction to the use of word processing software. Topics covered include creating, printing, and editing Word documents; formatting characters and using Help; formatting paragraphs and documents; customizing documents; creating and formatting tables; and enhancing documents with special features.
Prerequisites: (none)
Fourth Semester Details
ACC 222 Intermediate Accounting II Details 3
Acquiring and disposing of property, plant, and equipment and the related cost allocation process involved in recognizing depreciation and depletion. Intangible assets will be analyzed. Liability recognition and measurement for both current and long-term liabilities will be reviewed. Debt restructure, bond amortization, and bond redemption will be included. Stockholders' equity is analyzed as to contributed capital and retained earnings. The effect of dilutive securities and their impact on earnings-per-share of stock is also examined.
Prerequisites: ACC 221 with a grade of "C" or above within two academic years or consent of department
ACC 240 Tax Accounting Details 3
An introduction to taxation that provides an understanding of the federal tax laws and regulations for individuals. Study also includes property transactions, accounting periods and methods, gift, estate, and trust taxation.
Prerequisites: ACC 102 with a grade of "C" or above within two academic years or consent of department
BUS 121 Principles of Organization and Management Details 3
A treatment of fundamental principles applying to all management, including cost control and human relations, for the improvement of operating efficiency.
Prerequisites: (none)
BUS 161 Business Law I Details 3
A study of the legal environment of business, including contracts, negotiable instruments, and sales.
Prerequisites: (none)
CSC 116 Database - Core Level (Access) Details 2
An introduction to the use of data management systems. Topics covered include creating a database table, creating relationships between tables, creating a table using a Wizard and using Help, performing queries and filtering records, creating forms, creating reports mailing labels, and charts, importing and exporting data, creating Web pages and using database Wizards. Course will be taught using a popular database management system software package.
Prerequisites: (none)
PSY 101 Introduction to Psychology Details 3
Basic introduction to the major areas of psychology--the study of behavior and the mind. Areas of emphasis include human development, personality theory, learning, thinking, stress and motivation, mental illnesses, and biological and social aspects of behavior. Course will combine research with real life application throughout.
Prerequisites: (none)

Accounting Certificate

The accounting certificate trains individuals for immediate employment in basic clerical accounting or bookkeeping position. This certificate includes 12 courses in the direct skill areas of accounting, including debits and credits, chart of accounts, accounts payable and receivable procedures, and payroll. This certificate may be completed in as little as three semesters.

instructor helping student
Suggested Degree Plan for Accounting Certificate
Do not use this degree plan as a substitute for an advisor. Always meet with an advisor to discuss your specific needs for completing the program before signing up for classes each semester.
First Semester Details
ACC 101 Principle of Accounting I Details 3
An introduction to accounting within the context of business and business decisions. Students learn the accounting cycle and operating activities of the business. Students explore accounting information's role in the decision-making process. Seeing how accounting information can be used to make better business decisions will benefit all students regardless of their major or chosen career.
Prerequisites: MAT 010 or appropriate placement test score or consent of department.
BUS 101 Introduction to Business Details 3
A functional view of various aspects of business. Emphasis on the operation of a business and the relationships to the environment in which it exists.
Prerequisites: (none)
CSC 104 Spreadsheets - Core Level (Excel) Details 2
An introduction to the use of the electronic spreadsheet, a software package with many diverse applications in bookkeeping and accounting. Topics include basic spreadsheet terminology and concepts, creating spreadsheets, use of formulas and formatting, moving data within and between workbooks, maintaining workbooks, creating charts, and enhancing the display of workbooks.
Prerequisites: (none)
CSC 106 Introduction to Computers Details 3
An introductory course in which students learn basic terminology, equipment, history, various software including operating system and application software, and the impact of the computer in society. Includes "hands-on" experience. Satisfies JWCC computer literacy requirement.
Prerequisites: (none)
FYE 101 Blazing Your Trail Details 1
Directed to new students, this course provides a supportive transition to the culture of higher education. Course objectives aim at preparing students for the college experience by acquiring effective learning techniques and by becoming aware of available college resources for academic and personal growth. This course also develops students' abilities, which will assist them with the complexities of college life.
Prerequisites: (none)
MAT 109 Elementary Statistics Details 3
A study of the collection and interpretation of statistical data. Specific topics include description of sample data, probability, probability distributions, sampling, estimation, testing hypotheses, correlation, and regression.
Prerequisites: MAT 020 with a grade of "C" or above within two semesters, appropriate placement score, or consent of department
Second Semester Details
ACC 102 Principles of Accounting II Details 3
A continuation of ACC 101. Students learn the investing and financing activities of the business and learn how to use various types of accounting information found in financial statements and annual reports. Analyzing annual reports will benefit all students regardless of their major course of study or chosen career.
Prerequisites: ACC 101 with a grade of "C" or above within two academic years or consent of department
ACC 114 Payroll Accounting Details 2
Focuses on one of the most important components of an organization's total accounting system. Students will complete units that address payroll computations, Social Security taxes, income tax withholding and unemployment compensation taxes. Payroll transactions will be analyzed and journalized.
Prerequisites: ACC 101 with a grade of "C" or above within two academic years or consent of department
ACC 125 Computerized Accounting Details 3
A realistic, hand-on approach to integrated accounting principles consisting of seven major accounting systems commonly found in computerized accounting environments: general ledger, accounts receivable, accounts payable, financial statement analysis, depreciation, inventory and payroll. All of the systems except depreciation, inventory, and payroll are integrated. As a result of the integration, a transaction entered into an applicable system generates the information, as required, for all systems to update and accumulate data required for accounting records, management reports, and financial statements.
Prerequisites: ACC 101 with a grade of "C" or above within two academic years or consent of department
ACC 200 Managerial Accounting Details 3
Deals with identification and analysis of accounting data for management decision making, planning and controlling, capital budgeting, and tax planning required for all.
Prerequisites: ACC 101 with a grade of "C" or above within two academic years and MAT 020 or MAT 109 with a grade of "C" or above within two semesters or consent of department
CSC 107 Word Processing - Core Level (MS Word) Details 2
An introduction to the use of word processing software. Topics covered include creating, printing, and editing Word documents; formatting characters and using Help; formatting paragraphs and documents; customizing documents; creating and formatting tables; and enhancing documents with special features.
Prerequisites: (none)
CSC 143 Introduction to Desktop Information Management (Outlook) Details 1
This course will be taught using a popular desktop management software. Topics include utilizing e-mail; using calendar for scheduling; managing contacts; creating tasks, notes, and journals.
Prerequisites: (none)

Gainful Employment: For more information about graduation rates, cost, the median debt of students who complete the program, and other information, please view our Gainful Employment information for the particular certificate of study.