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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.
| Number | Course Title | Credits |
|---|---|---|
First Semester | Hours | |
| ACC 101 | Introduction to Financial Accounting | 4 |
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 Lecture Hours: 4 Lab Hours: N/A Contact Hours: 4 Class Schedule: Spring 2025 | Summer 2025 | ||
| ENG 101 | Composition I | 3 |
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. https://www.harpercollege.edu/testing/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 with a grade of B or better and required writing placement test score; or ESL 074 with a grade of B or better and required reading placement test score. Lecture Hours: 3 Lab Hours: N/A Contact Hours: 3 Class Schedule: Spring 2025 | Summer 2025 | ||
| Mathematics 1 | 3 | |
| MGT 111 | Introduction to Business Organization | 3 |
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. Lecture Hours: 3 Lab Hours: 0 Contact Hours: 3 Class Schedule: Spring 2025 | Summer 2025 | ||
| CAS 115 | Spreadsheet Software | 1 |
Description: Provides an opportunity to become proficient in the use of a currently popular spreadsheet package. Includes creating, editing and formatting worksheets and working with formulas, functions and charts. Lecture Hours: 5 Lab Hours: 1 Contact Hours: 5 Class Schedule: Spring 2025 | Summer 2025 | ||
| CAS 215 | Advanced Spreadsheet Software | 1 |
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. Lecture Hours: 5 Lab Hours: 1 Contact Hours: 5 Class Schedule: Spring 2025 | Summer 2025 | ||
| Hours | 15 | |
Second Semester | ||
| AAS General Education elective(s) + | 6 | |
| ACC 102 | Introduction to Managerial Accounting | 3 |
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 (Introduction to Financial Accounting IAI 903) with a grade of C or better. Lecture Hours: 3 Lab Hours: N/A Contact Hours: 3 Class Schedule: Spring 2025 | Summer 2025 | ||
| ACC 112 | Quickbooks | 2 |
Description: Provides students with applications of QuickBooks. Students apply accounting principles and manage accounting recored like those used in small businesses. Prerequisite: Prior or concurrent enrollment in ACC 100 or ACC 101. Lecture Hours: 1 Lab Hours: 2 Contact Hours: 3 Class Schedule: Spring 2025 | Summer 2025 | ||
| ACC 155 | Payroll Accounting | 2 |
Description: Explains the preparation of payroll records including tax returns for old age benefits and employment insurance. Prerequisite: ACC 100 or ACC 101. Lecture Hours: 2 Lab Hours: N/A Contact Hours: 2 Class Schedule: Spring 2025 | Summer 2025 | ||
| ECO 211 | Microeconomics | 3 |
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 Lecture Hours: 3 Lab Hours: N/A Contact Hours: 3 Class Schedule: Spring 2025 | Summer 2025 | ||
| or ECO 212 | or Macroeconomics | |
Description: Covers economic problems faced by our society. Examination of resource allocation, national income and economic development, from a macroeconomic approach. IAI S3 901 Lecture Hours: 3 Lab Hours: N/A Contact Hours: 3 Class Schedule: Spring 2025 | Summer 2025 | ||
| Hours | 16 | |
Third Semester | ||
| ACC 201 | Intermediate Accounting I | 3 |
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. Lecture Hours: 3 Lab Hours: N/A Contact Hours: 3 Class Schedule: Spring 2025 | Summer 2025 | ||
| ACC 211 | Business Law I | 3 |
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.) Lecture Hours: 3 Lab Hours: N/A Contact Hours: 3 Class Schedule: Spring 2025 | Summer 2025 | ||
| ACC 250 | Individual Tax Accounting | 3 |
Description: Offers a practical study of current federal and Illinois 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. Lecture Hours: 3 Lab Hours: N/A Contact Hours: 3 Class Schedule: Spring 2025 | Summer 2025 | ||
| Accounting elective(s) | 3 | |
| Business elective(s) | 3 | |
| Hours | 15 | |
Fourth Semester | ||
| AAS General Education elective(s) + | 3 | |
| ACC 203 | Cost Accounting | 3 |
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. Lecture Hours: 3 Lab Hours: N/A Contact Hours: 3 Class Schedule: Spring 2025 | Summer 2025 | ||
| Accounting elective(s) | 6 | |
| Business elective(s) | 3 | |
| Hours | 15 | |
| Total Hours | 61 | |
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.
| Number | Course Title | Credits |
|---|---|---|
| ACC 202 | Intermediate Accounting II | 3 |
Description: Presents course materials in the following sequences: Accounting for corporations, including capital stock, retained earnings, bonds payable, income statement and balance sheet analysis, pensions and leases, fund flow analysis, consignments and installment sales. Prerequisite: ACC 201 with a grade of C or better. Lecture Hours: 3 Lab Hours: N/A Contact Hours: 3 Class Schedule: Spring 2025 | Summer 2025 | ||
| ACC 251 | Business Tax Accounting | 3 |
Description: Presents the basic concepts of corporation income taxation, partnerships, estates and trusts. The course includes a study of the taxation on the transfer of wealth, both during lifetime and testamentary. Prerequisite: ACC 101 with a grade of C or better. Lecture Hours: 3 Lab Hours: N/A Contact Hours: 3 Class Schedule: Spring 2025 | Summer 2025 | ||
| ACC 253 | Advanced Accounting I | 3 |
Description: Studies municipal accounts, business combinations and the preparation of consolidated financial statements. Topics will include branches, consolidated statements, elimination of inter-company transactions, general funds and nonprofit service organizations. Prerequisite: ACC 202 with a grade of C or better. Lecture Hours: 3 Lab Hours: N/A Contact Hours: 3 Class Schedule: Spring 2025 | Summer 2025 | ||
| ACC 254 | Auditing | 3 |
Description: Examines the auditory theory and procedures involving the topical areas of audit reporting, auditing standards and evidence, statistical sampling and electronic data processing. The legal and ethical dimensions of auditing will also be studied with emphasis on how government affects financial reporting through court decisions, federal securities laws, the S.E.C. and the Foreign Corrupt Practice Act. Prerequisite: ACC 102 with a grade of C or better. Lecture Hours: 3 Lab Hours: N/A Contact Hours: 3 Class Schedule: Spring 2025 | Summer 2025 | ||
| ACC 265 | Fraud Examination | 3 |
Description: Presents the fundamentals of fraud examination and forensic accounting for the workplace. Students will discover how and why fraud occurs in organization, develop skills to detect fraud, and be able to identify and classify various types of fraud. This course will emphasize the importance of corporate social responsibility in an organzation and the need for reporting systems that focus on integrity and accountability. Prerequisite: ACC 102 with a grade of C or better. Lecture Hours: 3 Lab Hours: 0 Contact Hours: 3 Class Schedule: Spring 2025 | Summer 2025 | ||
| ACC 257 | Ethics and Tax Practices | 3 |
Description: Analyzes income tax issues that relate to the requirements of individuals who have the legal right to prepare tax returns on behalf of individuals, business entities, and estates and trusts. These requirements include ethical conduct, practice privileges, and assessment and appeal procedures that must be followed in representing clients before the IRS and other tax agencies. Lecture Hours: 3 Lab Hours: 0 Contact Hours: 3 Class Schedule: Spring 2025 | Summer 2025 | ||
| ACC 295 | Topics in Accounting (limit 4 hours) | 1-4 |
Description: Provides seminars and courses on varying topics that are current and relevant to accounting students and business professionals. This course may be taken a total of four (4) times for a total of 4 credit hours. Prerequisites will vary according to the topic. Lecture Hours: 4 Lab Hours: N/A Contact Hours: 4 Class Schedule: Spring 2025 | Summer 2025 | ||
| Number | Course Title | Credits |
|---|---|---|
| ACC 213 | Legal Environment of Business | 3 |
Description: Introduces the student to the nature, function and application of law in the commercial context. Emphasizes the regulation of business by statutes, administrative regulations and court decisions. IAI BUS 913 Lecture Hours: 3 Lab Hours: N/A Contact Hours: 3 Class Schedule: Spring 2025 | Summer 2025 | ||
| CIS 101 | Introduction to Computer Information Systems | 3 |
Description: Provides students with an introduction to computer and information systems used in business environments. Includes computer hardware, operating systems, information systems, programming concepts, computer security and ethics, and trains students in the use of business software including word processing, spreadsheets, presentation software, database management software, networking and internet access methods. IAI BUS 902 Lecture Hours: 2 Lab Hours: 2 Contact Hours: 4 Class Schedule: Spring 2025 | Summer 2025 | ||
| FIN 215 | Financial Statements Interpretation and Analysis | 3 |
Description: Explores the characteristics of financial statements and financial statements analysis. Emphasis is on the income statement, balance sheet, and sources and uses of funds statement. Effects of reserves, inventory valuations, depreciation, depletion, amoritization, subsidiaries and affiliates are studied. Also addresses cash flow, reported earnings, taxable earnings and interpretation of the financial data by means of ratio analysis. Prerequisite: ACC 101 with a grade of C or better. Lecture Hours: 3 Lab Hours: N/A Contact Hours: 3 Class Schedule: Spring 2025 | Summer 2025 | ||
| MGT 205 | Leadership | 3 |
Description: Investigates leadership styles and the influences of leadership styles within organizations from start-ups to global corporations. Explores the empirical science and evidence of leadership styles, motivation, communication, conflict resolution, negotiations, creativity and innovation. Examines leadership styles as they relate to culture, diversity and globalization. Evaluates the performance of successful leaders. Lecture Hours: 3 Lab Hours: 0 Contact Hours: 3 Class Schedule: Spring 2025 | Summer 2025 | ||
| MGT 218 | Introduction to Finance | 3 |
Description: Introduces fundamental principles of finance and fiscal management. Students will review financial theories and examine cash-flow projections, asset valuation, capital expenditure and investment opportunities, financial planning and decision-making processes, and the structure of business markets. Prerequisite: ACC 101 and either MGT 111 or MGT 154. Lecture Hours: 3 Lab Hours: 0 Contact Hours: 3 Class Schedule: Spring 2025 | Summer 2025 | ||
| MGT 270 | Principles of Management | 3 |
Description: Presents the theory and major functions of management and describes the role of the manager. Major concepts in organization are developed along with an understanding of the decision-making process and consideration of the human factor in management. Prerequisite: MGT 111 or MGT 154 with a grade of C or better. Lecture Hours: 3 Lab Hours: 0 Contact Hours: 3 Class Schedule: Spring 2025 | Summer 2025 | ||
| MGT 280 | Organizational Behavior | 3 |
Description: Emphasizes a managerial and interpersonal relations process approach to problem solving, communication and group dynamics. Specific treatment is given to managing change, appraisal and reward, solving communication problems, status needs of the work force, understanding individuals, group dynamics and reducing conflict. Prerequisite: MGT 111 or MGT 154 with a grade of C or better. Lecture Hours: 3 Lab Hours: 0 Contact Hours: 3 Class Schedule: Spring 2025 | Summer 2025 | ||
| MKT 245 | Principles of Marketing | 3 |
Description: Focuses on marketing activities that will cover product planning, pricing strategies and promotional efforts including advertising, selling and sales promotions and distribution channel effectiveness. Lecture Hours: 3 Lab Hours: 0 Contact Hours: 3 Class Schedule: Spring 2025 | Summer 2025 | ||
| PHI 150 | Business Ethics | 3 |
Description: Introduces philosophical ethical theory and its application to business decisions. Considers theories of economic justice, social responsibility, hiring practices and rights of employees and employers. Lecture Hours: 3 Lab Hours: 0 Contact Hours: 3 Class Schedule: Spring 2025 | Summer 2025 | ||
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.