Accounting

Purpose: The rapid expansion of business and industry in Virginia has created a large, steady demand for qualified personnel to assist in the preparation and interpretation of accounting and financial information. The AAS degree in Accounting is designed for persons who are seeking their first full-time employment in the accounting field immediately upon completion of the curriculum. In addition, the program is designed for persons presently employed in accounting who desire to increase their knowledge and update their skills.

Occupational Objectives: The AAS degree in Accounting prepares graduates to function in responsible paraprofessional positions in the current employment market. Occupational objectives include: Accounting Assistant, Senior Accounting Clerk, Bookkeeper, Junior Accountant, Tax Specialist, Fiscal Technician, and Internal Auditor.

Admission Requirements: General college curricular admission

Program Notes: Students must test into MTH 120 or a higher recommendation on the mathematics placement test. Students must also successfully complete the English placement test for ENG 111 and receive a satisfactory score on their reading test and may be recommended to take ENG 107. Students with deficiencies in reading, writing, or mathematics will require developmental studies. Students will be unable to take accounting coursework until their deficiencies are remedied. Students without keyboarding skills should enroll in AST 114, Keyboarding for Information Processing.

Students should consult with their faculty advisor in choosing electives or substitutions. All program electives and substitutions must be approved in writing by the Accounting program head.

Students in the AAS and Certificate in Accounting programs must attain the grade of C or higher in each semester of Principles in Accounting I and II before enrolling in any other accounting courses in the curriculum.

The purpose of the Associate of Applied Science (AAS) degree curriculum is to prepare students for immediate employment upon graduation. Transfer opportunities for AAS degrees, if existing, are usually very specific in nature. Students may, however, substitute some courses in the AAS degree curriculum with courses that generally transfer to senior institutions. Students interested in transferring to a four-year college or university to major in Accounting upon completion of a degree from JSRCC should enroll in the Business Administration AS transfer program. Students considering transfer should consult their faculty advisor at the earliest possible date for further guidance and are advised to get assurances in writing in advance from the institution to which they wish to transfer.

Computer Competency Requirement: Students in this program will meet the college’s computer competency requirement by successfully completing ITE 115. Students can also meet this requirement by successfully passing the college’s computer competency exam, administered in the testing centers on each campus, in which case they will receive college credit for ITE 115. Students not passing the computer competency exam may retake the exam only once.