Accounting

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 coursework 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.

Coastal Carolina Community College offers an Associate in Applied Science Degree and three Certificates. The appropriate coursework is listed below.

Awards Available – See Course Requirements below.

  • Associate in Applied Science Accounting Degree (A25100)
  • Bookkeeper/Payroll Clerk Certificate (C25100P)
  • Income Tax Preparer Certificate (C25100B)
Course Requirements for A.A.S. Accounting

Curriculum Code: A25100

For course descriptions, please refer to the current catalog.

Fall Semester (1st Year)

Hours Per Week

Course ID Course Title Class Lab Credit
ACA 111 College Student Success 1 0 1
ACC 120 Principles of Financial Accounting 3 2 4
BUS 115 Business Law I 3 0 3
CIS 110 Introduction to Computers 2 2 3
ENG 111 Writing and Inquiry 3 0 3
POL 220 International Relations 3 0 3
15 4 17

Spring Semester (1st Year)

Hours Per Week

Course ID Course Title Class Lab Credit
ACC 121 Principles of Managerial Accounting 3 2 4
ACC 131 Federal Income Taxes 2 2 3
ACC 140 Payroll Accounting 1 2 2
ACC 149 Intro to Accounting Spreadsheets 1 2 2
ACC 150 Accounting Software Applications 1 2 2
MAT 143 Quantitative Literacy or 2 2 3
MAT 171 Precalculus Algebra (3) (2) (4)
Approved Hum/Fine Arts Elective 3 0 3
13-14 12 19-20

Fall Semester (2nd Year)

Hours Per Week

Course ID Course Title Class Lab Credit
ACC 132 NC Business Taxes 2 0 2
ACC 220 Intermediate Accounting I 3 2 4
ACC 240 Govt and Not-for-Profit Accounting 3 0 3
COM 231 Public Speaking 3 0 3
ECO 251 Principles of Microeconomics or 3 0 3
ECO 252 Principles of Macroeconomics (3) (0) (3)
ENG 112 Writing/Research in the Disciplines 3 0 3
17 2 18

Spring Semester (2nd Year)

Hours Per Week

Course ID Course Title Class Lab Credit
ACC 221 Intermediate Accounting II 3 2 4
ACC 225 Cost Accounting 3 0 3
ACC 268 Information Systems and Internal Controls 3 0 3
BUS 225 Business Finance 2 2 3
BUS 270 Professional Development 3 0 3
14 4 16
Total Semester Hours: 70 – 71

Approved Humanities/Fine Arts Electives

Course ID Course Title Course ID Course Title
*ART 111 Art Appreciation HUM 130 Myth in Human Culture
*ART 114 Art History Survey I HUM 160 Introduction to Film
*ART 115 Art History Survey II HUM 211 Humanities I
DRA 111 Theatre Appreciation HUM 212 Humanities II
DRA 112 Literature of the Theatre *MUS 110 Music Appreciation
DRA 211 Theatre History I *MUS 112 Introduction to Jazz
DRA 212 Theatre History II MUS 210 History of Rock Music
*ENG 231 American Literature I *PHI 215 Philosophical Issues
*ENG 232 American Literature II *PHI 240 Introduction to Ethics
*ENG 241 British Literature I REL 112 Western Religions
*ENG 242 British Literature II REL 211 Intro to Old Testament
ENG 261 World Literature I REL 212 Intro to New Testament
ENG 262 World Literature II REL 221 Religion in America
*Approved as Universal General Education Transfer Component (UGETC) course. 

Course Requirements for Accounting Certificates

For course descriptions, please refer to the current catalog.

Bookkeeper/Payroll Clerk Certificate (C25100P)

Fall Semester

Hours Per Week

Course ID Course Title Class Lab Credit
ACC 120 Principles of Financial Accounting 3 2 4
CIS 110 Introduction to Computers 2 2 3
5 4 7

Spring Semester

Hours Per Week

Course ID Course Title Class Lab Credit
ACC 140 Payroll Accounting 1 2 2
ACC 149 Intro to Accounting Spreadsheets 1 1 2
ACC 150 Accounting Software Applications 1 2 2
3 5 6
Total Semester Hours: 13

Upon completion, students should be able to sit for the Certified Bookkeeper Exam sponsored by the American Institute of Professional Bookkeepers.

Income Tax Preparer Certificate (C25100B)

Fall Semester

Hours Per Week

Course ID Course Title Class Lab Credit
ACC 120 Principles of Financial Accounting 3 2 4
ACC 132 NC Business Taxes 2 0 2
CIS 110 Introduction to Computers 2 2 3
7 4 9

Spring Semester

Hours Per Week

Course ID Course Title Class Lab Credit
ACC 131 Federal Income Taxes 2 2 3
2 2 3
Total Semester Hours: 12

Upon completion, students should be able to sit for the Fundamental Payroll Certification Exam sponsored by the American Payroll Association.


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