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2021-2022 Catalog
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Accounting (A25800A)
The Accounting curriculum is closely aligned with the Finance curriculum. The two programs are designed to allow students to experience both degree options before deciding on which degree to focus in year two of their studies.
The Accounting Curriculum is designed to provide students with the knowledge and the skills necessary for employment and growth in the accounting profession. Using the language of business, accountants assemble and analyze, process, and communicate essential information about financial operations.
In addition to course work in accounting principles, theories, and practice, students will study business law, finance, management, and economics. Related skills are developed through the study of communications, computer applications, financial analysis, critical-thinking skills and ethics.
Graduates should qualify for entry-level accounting positions in many types of organizations including accounting firms, small businesses, manufacturing firms, banks, hospitals, school systems, and governmental agencies. With work experience and additional education, an individual may advance in the accounting profession.
Because the use of computers is integral to this curriculum, some courses are delivered in an online format.
Unique Aspects
Sandhills Community College offers its accounting curriculum to fit the needs of its students’ busy and varied life demands. Classes are held in traditional classroom formats, hybrid formats (partially in the classroom and partially online) and internet delivered (online) courses. These varied formats provide scheduling options to meet virtually any student’s needs.
A fully staffed and computer-equipped lab is available for student support free of charge.
Students in the Associate in Applied Science degree program will study accounting principles, theories and practice, as well as federal income tax, payroll, business law, finance, management and economics. Computer applications, including Excel and Quickbooks, are emphasized. Related skills are developed through the study of communications, financial analysis, and critical-thinking skills.
The Certified Bookkeepers program offers a college certificate with only 16 credit hours of study. Students are prepared for a career in bookkeeping and may obtain national certification from the American Institute of Certified Bookkeepers. National certification requires both additional testing at Prometric Testing Centers and work experience.
Associate in Applied Science Degree Program
First Semester (Fall) | Course Hours Per Week | Semester Hours | ||
---|---|---|---|---|
First Semester (Fall) | Class | Lab | Credit | |
ACA-115 | Success & Study Skills | 0 | 2 | 1 |
ACC-120 | Prin of Financial Accounting | 3 | 2 | 4 |
CIS-110 or | Introduction to Computers or | |||
Office Applications I |
2 | 2 | 3 | |
CIS 110 | Writing and Inquiry | 3 | 0 | 3 |
ENG-111 | Technical Elective | 3 | ||
Credit Hours | 14 | |||
Second Semester (Spring) | ||||
ACA 111 | Prin of Managerial Accounting | 3 | 2 | 4 |
ACC 120 | Intro to Acc Spreadsheets | 1 | 3 | 2 |
BUS 110 or | Writing/Research in the Disc or | |||
Prof Research & Reporting |
3 | 0 | 3 | |
Natural Science/Math Elective | 3-5 | |||
Technical Elective | 3 | |||
Credit Hours | 15-17 | |||
Third Semester (Summer) | ||||
Humanities/Fine Arts Elective | 3 | 0 | 3 | |
Social/Behavioral Sciences Elective | 3 | 0 | 3 | |
Credit Hours | 6 | 0 | 6 | |
Fourth Semester (Fall) | ||||
ACC-131 | Federal Income Taxes | 2 | 2 | 3 |
ACC-220 | Intermediate Accounting I | 3 | 2 | 4 |
BUS-115 | Business Law I | 3 | 0 | 3 |
BUS-137 | Principles of Management | 3 | 0 | 3 |
BUS-225 | Business Finance | 2 | 2 | 3 |
Credit Hours | 13 | 6 | 16 | |
Fifth Semester (Spring) | ||||
ACC-140 | Payroll Accounting | 1 | 3 | 2 |
ACC-150 | Accounting Software Appl | 1 | 3 | 2 |
ACC-151 | Acct Spreadsheet Appl | 1 | 3 | 2 |
ACC-180 | Practices in Bookkeeping | 3 | 0 | 3 |
BUS-151 | People Skills | 3 | 0 | 3 |
ECO-251 or | Prin of Microeconomics or | |||
Prin of Macroeconomics |
3 | 0 | 3 | |
Credit Hours | 12 | 9 | 15 | |
Total Required Minimum Semester Hours Credit | 66 |
Professor Kirk Lynch, Accounting Coordinator
108 Meyer Hall
910.695.3866
lynchk@sandhills.edu