Associate in Business Direct Transfer Agreement/Major Related Program
If you are an analytical thinker, enjoy crunching numbers and like to work with people, a career in accounting may be for you.
This pre-major program prepares you to transfer to a four-year college to earn a bachelor's degree in accounting, economics or another business-related field. You’ll take beginning accounting courses and complete the first two years of general requirements for a four-year degree.
Whether you want to help small businesses with their taxes or work in the accounting department at a large corporation, a degree in this field will position you for a broad range of career opportunities in the accounting field.
ACCT 103 — Fundamental Bookkeeping Procedures — 3.0
This course is an introduction to fundamental bookkeeping for a sole proprietorship. It focuses on learning how and when to record transactions and how and when to prepare financial statements.View SCC Course Learning OutcomesView SFCC Course Learning Outcomes
ACCT 140 — QuickBooks — 2.0-5.0 Credits
Formerly ACCT 141. This course offers a practical approach to computerized accounting using QuickBooks Pro. Students are exposed to basic setup and entry of daily accounting transactions and learn to manage revenue and expense accounts, payroll, inventory, bank reconciliation, and year-end procedures. This course does not fulfill the requirements for students majoring in accounting.View SFCC Course Learning Outcomes
ACCT& 201 — Prin of Accounting I — 5.0
An introduction to the fundamentals of accounting, with application to sole proprietorship, partnership and corporate forms of business organization. Must be taken in sequence.View SCC Course Learning OutcomesView SFCC Course Learning Outcomes
ACCT& 202 — Prin of Accounting II — 5.0
An introduction to the fundamentals of accounting, with application to sole proprietorship, partnership and corporate forms of business organization. Must be taken in sequence. Prerequisite: A grade of 2.0 or better in ACCT& 201 or permission of instructor.View SCC Course Learning OutcomesView SFCC Course Learning Outcomes
ACCT& 203 — Prin of Accounting III — 5.0
Students learn presentation and interpretation of financial data for managerial use. Applications of accounting output to managerial control and planning are emphasized. Prerequisite: SCC: ACCT& 201 or permission of instructor; SFCC: ACCT& 202 or permission of instructor.View SCC Course Learning OutcomesView SFCC Course Learning Outcomes
ACCT 219 — Payroll and Business Taxes — 5.0
This course is designed to give students a thorough understanding of the most common taxes (other than income taxes) paid by businesses in the states of Idaho and Washington, Spokane County and the City of Spokane. Emphasis will be placed on manual and computerized payroll preparation, understanding the difference between an employee and an independent contractor, and determining when it's necessary to file 1099 forms and the Combined Excise Tax Return form. Current rates and forms will be used.View SFCC Course Learning Outcomes
ACCT 320 — Accounting and Finance for Managers — 5.0
This course covers accounting theory, accounting language, and financial management principles with an emphasis from a manager's perspective. Topics include: balance sheets, income statements, and statements of cash flows, financial statement analysis, cost behavior, capital budgeting, analysis of financial statements for planning and control, cash and capital budgeting, risk and return, capital structure, time value of money, and financing for both short and long-term requirements. Each student will complete a project designed to integrate course topics into a business project. Prerequisite: MATH 300 and acceptance into an SFCC BAS degree program.View SFCC Course Learning Outcomes
ACCT& 201, ACCT& 202 and ACCT& 203 are all required to earn a business transfer degree. The other courses listed are not prerequisites and do NOT replace the three required courses.
ACCT 103, ACCT 140, ACCT 219 and ACCT 320 are Career and Technical Education (CTE) courses.