Courses & Programs

Accounting

Leah Russell

Faculty, Business

Business and Technology

Kittredge Center 413

413.552.2312 (Tel)


What will you learn?

Accounting is an associate degree program that includes foundation business courses and specialized accounting courses. Many baccalaureate institutions accept this program as a transfer option in their accounting programs.

PROGRAM OUTCOMES

Upon graduating from this program, students will:

  • Possess the skills needed to secure a full-charge bookkeeper position
  • Be able to analyze and interpret basic financial statements
  • Be able to evaluate accounting data and integrate the disciplines of accounting and management

what will you do?

Transfer to a four-year college or university, or go right into the workforce! Job and career options include:

  • Financial accounting
  • Auditing
  • Budget analysis
  • Tax planning

Explore your options at HCC's Advising, Career and Transfer Center, or at What Can I Do With This Major?

62 total credits

23 credits General Education Requirements + 36 credits Program Requirements

Depending on course selection, 50% of this program can be completed online.


General Education Requirements

23 CREDITS
This course is the first half of the college composition sequence and focuses on close reading, critical thinking, beginning research skills, and the writing process. Students will read, analyze, and cite a range of nonfiction texts. Students will produce several formal essays totaling approximately 3000 words. Prerequisite: Appropriate scores on English placement tests or C- or higher in ENG 095.
This course is the second half of the first-year composition sequence and focuses on close reading, critical thinking, academic writing, research, and the writing process. Students will locate and evaluate both primary and secondary sources, and will gain skill in summarizing and synthesizing source material while employing MLA documentation. Texts will include a range of nonfiction (articles, essays, scholarly sources) and literary works. Students will produce at least 3000 words of formal written work, including a documented essay of at least 1250 words. Prerequisite: ENG 101 with a grade of C-or higher.
An introduction to the basic principles and processes of macroeconomics, including theories of the determinants of output, unemployment and inflation: the composition and role of fiscal and monetary policy, and international trade and finance. Theories are used to develop and understanding and analysis of current economic issues and policies. Prerequisite: ECN 100 with a grade of C- or better or Eligibility for MTH 095
An introduction to basic principles, processes, and applications of microeconomics: how a market-based capitalist system determines what products are produced, how they are produced, and the way in which the benefits are distributed. Topics include supply and demand analysis for products and for factors of production; production functions and costs; production and pricing of output within different industry structures; efficiency, equity, international trade, externalities and public goods. Prerequisites: ECN 100 with a grade of C- or better or Eligibility for MTH 095
Select from the following courses: ANT 101, ANT 103, ANT 110, ANT 114, ANT 120, ANT 130, ANT 150, ANT 250, COM 212, CRJ 110, CRJ 117, CRJ 200, CRJ 208, CRJ 209, CRJ 210, CRJ 217, ECN 100, ECN 101, ECN 102, ECN 104, ECN 105, ECN 120, ECN150, ECN 250, GEO 110, GRT 110, HON 206, HSV 120, HSV 205, HSV 208, HSV 212, HSV 226, HSV 230, LAW 215, POL 101, POL 110, POL 120, POL 125, POL 126, POL 140, POL 150, POL 230, PSY 110, PSY 202, PSY 203, PSY 210, PSY 215, PSY 216, PSY 217, PSY 218, PSY 220, PSY 222, PSY 224, PSY 225, PSY 226, PSY 230, PSY 233, PSY 240, PSY 242, PSY 250, PSY 260, PSY 265, PSY 270, SOC 110, SOC 130, SOC 150, SOC 204, SOC 208, SOC 213, SOC 214, SOC 215, SOC 216, SOC 220, SOC 240, SOC250, SSN 120, SSN 230, WST 100, WST 215, WST 217
Laboratory Science [E] ElectivesAST 110, AST 140, BIO 101, BIO 102, BIO 106, BIO 107, BIO 108, BIO 110, BIO 111, BIO 114, BIO 120, BIO 130, BIO 215, BIO 217, BIO 218, BIO 222, BIO 223, BIO 229, BIO 230, BIO 243, CHM 101, CHM 102, CHM 113, CHM 114, CHM 121, CHM 124, CHM 221, CHM 222, CHM 224, EGR 110, EGR 111, ESC 111, ESC 115, ESC 120, ESC 130, ENV 120, ENV 124, ENV 137, ENV 138, ENV 140, ENV 253, FRS 100, FRS 101, FRS 110, FRS 201, PHS 101, PHS 102, PHS 111, PHS 112, PHS 201, SEM 110, SEM 111, SEM 116, SEM 130, SUS 101, SUS 102, SUS 103, SUS 116, SUS 216
Laboratory Science [E] ElectivesAST 110, AST 140, BIO 101, BIO 102, BIO 106, BIO 107, BIO 108, BIO 110, BIO 111, BIO 114, BIO 120, BIO 130, BIO 215, BIO 217, BIO 218, BIO 222, BIO 223, BIO 229, BIO 230, BIO 243, CHM 101, CHM 102, CHM 113, CHM 114, CHM 121, CHM 124, CHM 221, CHM 222, CHM 224, EGR 110, EGR 111, ESC 110, ESC 111, ESC 115, ESC 120, ESC 130, ENV 120, ENV 124, ENV 137, ENV 138, ENV 140, ENV 253, FRS 100, FRS 101, FRS 110, FRS 201, PHS 101, PHS 102, PHS 111, PHS 112, PHS 201, SEM 110, SEM 111, SEM 116, SEM 130, SUS 101, SUS 102, SUS 103, SUS 116, SUS 216
A focus on organizing, interpreting, assessing and communication mathematical data for quantitative decision making in the business environment. The problem solving, reasoning, and communication requirements in this course will help students make better decisions associated with common business functions such as: payroll and taxes; accounting; banking; both electronic and store-front retailing; insurance, and finance. The course will stress critical and logical thinking skills, number sense and estimation, evaluating and producing statistical information, basic financial decision making, some fundamentals of probability, and an overview of the important social implications underlying any numerical data. Prerequisite: BUS 115 or BUS 215 or CSI 111 and eligibility for MTH 095
Graphical description of data, measures of central tendency and variability, probability and probability distributions, central limit theorem, estimation of parameters, testing hypotheses, regression and correlation, analysis of variance, and other topics in statistical inference. Prerequisite: MTH 085 or MTH 099 with a grade of C- or better; or SM12, or adequate score on the Mathematics Placement Examination.

Program Requirements

36 CREDITS

This course explores the basic statements of an accounting system: the Balance Sheet, the Income Statement, and the Statement of Retained Earnings. Students will examine the accounting cycle with an emphasis on the methods of accumulating and summarizing data generated by business transactions. Students will apply their manual accounting skills to an automated accounting system using a learning management system. Areas of concentration will include adjusting entries, closing process, inventory analysis, merchandising transactions, cash control procedures, and receivables. Prerequisite: Eligibility for MTH 085

This course will expand upon the basic concepts and theories that students learned in the Principles of Accounting I course. Areas studied include, but not limited to, the following: long-term assets, short-term and long-term liabilities; transactions unique to corporations issuing stock; Statement of Stockholders' Equity; Statement of Cash Flows, Financial Statement Analysis, as well as gaining exposure to accounting for Manufacturers through an introduction to Managerial Accounting and Job Order Costing. Prerequisite: ACC 111 with a grade of C- or better.
Designed to give students with an accounting background a familiarity with accounting information and spreadsheet applications. Provides students with opportunity to complete all steps in the accounting cycle for service and merchandising companies using a general ledger application package and understand the use of typical business documents and reports, Explore accounting theory and system design. Prerequisites: ACC 111 and BUS 215 (BUS 215 may be by permission of instructor)
Develops accounting theory on a comprehensive level. Topics include a review of the accounting process and basic accounting concepts as well as in-depth coverage of the elements of financial reporting including financial statement disclosures and special considerations and valuation issues related to cash, receivables, revenue recognition, inventory, fixed assets, and intangibles. Prerequisite: ACC 112 with a grade of C- or better
Covers the fundamentals of manufacturing records as they relate to the needs of management in planning, controlling, and decision-making. Topics include: cost behavior, process costing, activity-based costing, cost-volume-profit relationships, variable costing, standard costing with variance analysis, budgets, relevant costing, and capital budgeting decisions. Prerequisite: ACC 112 with a grade of C- or better.
Introduces the fundamental concepts of Federal Income Tax Law with an emphasis on individuals. Topics include gross income, deductions, losses, tax credits, basis considerations, capital gains and the preparation of federal income tax forms. Prerequisite: ACC 112
Designed as a capstone course that will review and summarize accounting for end-of-period adjustments, depreciation, error correction, inventory, payroll, internal controls and fraud prevention. Upon completion of the course, the student will be able to take the American Institute of Professional Bookkeeper Exam, which is administered for a fee. Prerequisite or Corequisite: ACC 201
A study of the interpersonal and communication skills fundamental for success in the workplace. Students will hone their professional style as they study topics including professional behavior, interpersonal interactions, and civility as they relate to the workplace.
This course introduces students to the relationship between business and society. Topics include corporate citizenship, identification and analysis of stakeholder issues, business ethics fundamentals, business influence on government and the public sector, ethical issues in the global arena, workplace issues, and employment discrimination and affirmative action. Upon completion students should be able to apply ethical principles and guidelines to business decision making.
The focus of this course is to develop financially literate students. It will provide a practical introduction to personal finance and money management by focusing on realistic ways to effectively manage and protect personal assets and maximize financial health and stability. Students will learn how to design a personal budget and learn to make appropriate decisions with regard to savings, investments, insurance, credit protection, estate planning and managing personal assets. Students will evaluate the cost of borrowed money, real estate investments, the effective use of credit, tax implications and the effects the economy has on personal financial decisions. Prerequisite: Eligibility for MTH 085
This course will cover all aspects of spreadsheets using an integrated software package which combines a large, advanced electronic worksheet with state-of-the-art graphics and database management capacity, beginning with building a basic worksheet and progressing through the major commands and advanced features of the software package. Keyboarding skills preferred, but not required.
Emphasizes the fundamental principles of oral and written communication within an organizational setting. Techniques for writing various types of communication are studied, including the writing of news releases, policies, procedures, and performance appraisals, includes instruction in oral communication and the use of presentation software. Grammar, syntax, style, economy of expression, organization of thought, and clarity are stressed. Prerequisite: ENG 101
A study of the sources of law, the Massachusetts and Federal Court systems, steps in civil litigation, and the general principles of contract law.
Each of the managerial functions--planning, organizing, directing, and controlling--is discussed from the standpoint of how all four interrelate to become the management process. Managerial skills necessary to accomplish these functions are also described, including human relations, decision making, and communication.

Electives


Choose from any ACC, BUS, HCA, LAW, MGT, MKT, SPO course.


Students who intend to transfer to a baccalaureate program should look at the following options: B023 Business Administration MassTransfer to state universities including UMass and Westfield State University; B034 Business Administration General Transfer to most four-year private colleges; B045 Paralegal Option for transfer to Elms College and Bay Path University; B056 Hospitality Management Transfer to state universities including UMass and to Johnson & Wales University; or B096 Sport Management transfer to state and private universities.