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Career options 
Prepare for a career in the accounting industry with this 61-credit-hour degree program, where you’ll learn about accounting theory and practice, corporate accounting and cost accounting.
Required business coursework will give you an overview of the corporate community and includes economics, business law and management classes.
Take classes in financial accounting, business writing and organization, managerial accounting, payroll accounting, micro/macroeconomics, business law, individual tax accounting, cost accounting and more. All courses are taught by skilled faculty who are experts in the accounting field.
This program may be completed on campus or online. After completing the program, you’ll be ready to seek full-time employment in the accounting field as a junior accountant in commercial or government organizations. You may also choose to continue your education and complete a degree at a four-year university.
This 61 credit-hour program is designed to prepare students for employment as junior accountants in business, industry and government.
The curriculum includes the study of accounting theory and practice, corporation accounting, and cost accounting. Required business course work provides for an overview of the corporate community and includes economics, business law and management classes. Computer information skills are essential to today’s accountants and are also required in this degree.
F = Fall only course S = Spring only course U = Summer only course
| Number | Course Title | Credits | Category |
|---|---|---|---|
| ACC 101 | Introduction to Financial Accounting | 4 | Program Requirement |
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Description: Presents accounting as an information system that produces summary financial statements primarily for users external to a business. Emphasizes the reporting of the effect of transactions and other economic events on the financial condition and operating results of a business. Topics include: basic accounting concepts, financial statements, accrual and cash basis, the accounting cycle, monetary assets, inventories, fixed assets, current and long-term liabilities, and owner’s equity. The course assumes a corporate form of organization. NOTE: High school algebra is recommended. IAI BUS 903 Class Schedule: Fall 2024 | Spring 2025 |
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| ENG 101 | Composition I | 3 | AAS General Education |
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Description: Emphasizes the writing of expository prose. Introduction to the critical reading of nonfiction prose. IAI C1 900 Prerequisite: ENG 096 with a grade of P or other placement options: english-placement-grid.php ESL students need one of the following options: ESL 073 and ESL 074 with grades of B or better; ESL 073 and ESL 086 with grades of B or better; ESL 073 and ESL 099 with grades of B or better; ESL 073 with required writing placement test score; or ESL 074 with required reading placement test score. Class Schedule: Fall 2024 | Spring 2025 |
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| Mathematics1 | 3 | AAS General Education | |
| MGT 111 | Introduction to Business Organization | 3 | Program Requirement |
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Description: Introduces the nature of business and the environment in which it operates. Forms of business ownership, introduction to operative and facilitating facets of business operation, management, marketing, accounting, statistics, business law, finance, investments, insurance and labor-management relations. Class Schedule: Fall 2024 | Spring 2025 |
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| CAS 115 | Spreadsheet Software | 1 | Program Requirement |
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Description: Provides an opportunity to become proficient in the use of a currently popular spreadsheet package. Includes creating, editing and formatting worksheets; working with formulas, functions and charts. Class Schedule: Fall 2024 | Spring 2025 |
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| CAS 215 | Advanced Spreadsheet Software | 1 | Program Requirement |
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Description: Provides an opportunity to become proficient in the use of a currently popular advanced spreadsheet package. Includes workbook sharing, advanced content formatting, data importing, filtering, charting, pivot tables, forms and macros. Prerequisite: CAS 115 or CAS 160 with a grade of C or better. Class Schedule: Fall 2024 | Spring 2025 |
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| Number | Course Title | Credits | Category |
|---|---|---|---|
| AAS General Education electives+ | 6 | AAS General Education | |
| ACC 102 | Introduction to Managerial Accounting | 3 | Program Requirement |
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Description: Presents accounting as a system of producing information for internal management use in a business. Emphasis is on the identification, accumulation and interpretation of information for planning, controlling and evaluating the performance of the separate components of a business. Topics include: theory and application of product costing, operational control, cost allocation, performance evaluation for manufacturing and service organizations, standard costing, job order and process costing, budgeting, JIT inventory control, decentralized operations, differential analysis, capital investment analysis and financial statement analysis. IAI BUS 904 Prerequisite: ACC 101 with a grade of C or better. Class Schedule: Fall 2024 | Spring 2025 |
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| ACC 112 | Quickbooks | 2 | Program Requirement |
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Description: Provides students with applications of QuickBooks. Students apply accounting principles and manage accounting records like those used in small businesses. Prerequisite: Prior or concurrent enrollment in ACC 100 or ACC 101. Class Schedule: Fall 2024 | Spring 2025 |
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| ACC 155 | Payroll Accounting | 2 | Program Requirement |
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Description: Explains the preparation of payroll records including the tax returns for old-age benefits and employment insurance. Prerequisite: ACC 100 or ACC 101. Class Schedule: Fall 2024 | Spring 2025 |
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| ECO 211 | Microeconomics or | ||
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Description: Covers economic problems faced by the individual and the firm. Examination of market structures, price and output determination. The microeconomic approach. IAI S3 902 Class Schedule: Fall 2024 | Spring 2025 |
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| ECO 212 | Macroeconomics | 3 | Program Requirement |
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Description: Covers economic problems faced by our society. Examination of resource allocation, national income and economic development, from a macroeconomic approach. IAI S3 901 Class Schedule: Fall 2024 | Spring 2025 |
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| Number | Course Title | Credits | Category |
|---|---|---|---|
| ACC 201 | Intermediate Accounting I | 3 | Program Requirement |
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Description: Presents accounting and reporting process, accounting theory, inventories, tangibles and intangible fixed assets. This is a problem solving course that continues accounting principles begun in ACC 101 and ACC 102. Prerequisite: ACC 102 with a grade of C or better. Class Schedule: Fall 2024 | Spring 2025 |
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| ACC 211 | Business Law I | 3 | Program Requirement |
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Description: Presents the history of the source of law, civil and criminal wrongs, law of contracts, agency, employment, property, and related topics. Problems and case materials are used. (NOTE: Transfer students should check with the school they will be transferring to regarding the transferability of this course.) Class Schedule: Fall 2024 | Spring 2025 |
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| ACC 250 | Individual Tax Accounting | 3 | Program Requirement |
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Description: Offers a practical study of current Federal and Illinois income taxes as they relate to individual income tax procedures. Topics studied include income inclusions and exclusions, capital gains and losses, business and personal deductions, and accounting methods. Prerequisite: ACC 101 with a grade of C or better. Class Schedule: Fall 2024 | Spring 2025 |
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| Accounting elective2 | 3 | Program Requirement | |
| Business elective3 | 3 | Program Requirement | |
| Number | Course Title | Credits | Category |
|---|---|---|---|
| AAS General Education elective+ | 3 | AAS General Education | |
| ACC 203 | Cost Accounting | 3 | Program Requirement |
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Description: Includes an examination of the nature of costs and the use of relevant accounting data for purposes of improved decision making. Topics covered are product costs (process, job order, and standard), overhead variance, by-product costs, joint-product cost, and direct and variable costing. Prerequisite: ACC 102 with a grade of C or better. Class Schedule: Fall 2024 | Spring 2025 |
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| Accounting electives2 | 6 | Program Requirement | |
| Business elective3 | 3 | Program Requirement | |
1 - The mathematics requirement for this degree can be met with Math Competency, or MGT 150 (Business Math). See Math Competency options for information. Students who utilize Math Competency to meet the mathematics requirement must complete an additional three credit-hour elective. See full list of AAS General Education Electives.
+ - At least one of the AAS General Education Elective requirements must also meet the World Cultures and Diversity graduation requirement. See full list of AAS General Education Electives.
2 - ACC electives (students must satisfy prerequisite for each course elected): ACC 202 (S), ACC 251, ACC 253 (U), ACC 254 (F), ACC 265(U), ACC 257 (S), ACC 295 (limit 4 hours).
3 - Business electives (students must satisfy prerequisites for each course elected): ACC 213, CIS 101, FIN 215, MGT 205, MGT 218, MGT 270, MGT 280, MKT 245, PHI 150.
Students who successfully complete this program will be able to:
Students interested in accounting may also be interested in:
For more information about the Accounting Associate AAS Degree program, contact Admission Outreach at 847.925.6700, or submit a request information form. You can also apply online.