Program Coordinator Christina Wickenhauser

The success of a business is based on a manager’s decisions, and individuals who are trained in accounting at Lewis and Clark can help prepare the data and reports that managers need to make profitable moves. That’s why large and small companies need people with accounting backgrounds. When you’re trained in accounting at Lewis and Clark, you’ll know what it takes to help make a business profitable. You’ll receive training in accounting principles, taxes and business practices. L&C’s curriculum also includes the latest in technology, and you’ll work with computers and software applications to increase your productivity and efficiency. Lewis and Clark can give you the background you’ll need to understand the finances of a business and to serve as a paraprofessional in the accounting field.

Program Learning Objectives

Understand the business functions of organizations
Understand the nature and process of management within modern organizations
Understand the political, legal and regulatory environment
Describe the foundational tools of business finance and their applications to controlling the firm’s financial environment
Utilize tools and method needed to solve marketing problems, including developing marketing plans and the use of various marketing strategies
Understand the concepts of business operations and importance of supply chain management
Demonstrate a foundation of computer and information systems knowledge, technical skills, and a basic understanding of computer applications
Demonstrate critical and analytical thinking skills
Demonstrate effective communication skills
Understand the importance of a global perspective

Degree and Certificate Options: Lewis and Clark offers programs in accounting at three different levels. The A.A.S. degree prepares a person to assume the responsibilities of a position such as an Accounting Paraprofessional. The certificate of proficiency consists of courses needed for a person to assume the role of what is sometimes referred to as an Accounting Specialist. The certificate of completion prepares one to perform the tasks usually handled by an Accounting Clerk.

Nature of Work: The Accounting Program prepares individuals to provide technical administrative support to professional accountants and other financial management personnel. Accounting, which is the recording and interpretation of financial information, starts with the recording of transactions in either a manual or computer system. The collected data is then converted to a useful form for various financial and managerial functions.

Skills and Abilities: Skills required include a knowledge of the bookkeeping process and current accounting principles. Also needed is a working knowledge of computers, since most accounting information is computerized.

Evening Classes: The offering of some advanced courses in this program is rotated between day and evening schedules. Therefore, students wishing to complete the degree requirements within two years during the day should anticipate a minimum of four evening classes. Some advanced accounting classes are offered in a Web-blended format in which two courses can be taken during the same evening of the week.

Please Note: You must select courses at L&C to match the freshman and sophomore requirements listed by the transfer institution. Colleges and universities vary greatly in their policies, and therefore prospective transfer students are urged to contact the Enrollment Center for assistance in deciding which courses to take. Students who may later seek a four-year degree are encouraged to complete MATH 235 to satisfy math requirements and to complete MATH 165 as an elective.

In order to prevent a course being taken or a degree being granted where the student would be disadvantaged by a lack of awareness of recent developments in the relevant field of study, the Business department may refuse to accept a course or courses to meet course prerequisites or program requirements if there has been a lapse of eight years or more since the credit was earned and there has been significant advance in the field of study.

30 and Out A.A.S. Degree Program Options: Anyone who has already earned an associate or bachelor’s degree from an accredited college or university may earn an Associate in Applied Science Degree in Accounting by completing 30 semester hours of approved business courses. Students interested in this program option must contact the program coordinator to receive written approval detailing the specific courses required for this degree option. Students must meet all institutional requirements for the A.A.S. degree.

Graduation Requirements: To be eligible for graduation with an Associate in Applied Science Degree in Accounting, Certificate of Proficiency in Accounting, or to earn the Certificate of Completion in the area of accounting (Accounting Clerk), a student must:

Earn a grade of “C” or better in all required accounting courses (defined as courses with an ACCT prefix) and
Satisfy the requirements for an Associate in Applied Science degree, Certificate of Proficiency, or Certificate of Completion as specified by Lewis and Clark Community College.

Accounting - ACCT.AAS

Associate in Applied Science Degree

First Year - Fall Semester

ACCT 131 - Financial Accounting 3 credit hours
BUSN 131 - Introduction To Modern Business 3 credit hours
ENGL 131 - First-Year English I 3 credit hours
or
ENGL 137 - Technical Writing 3 credit hours
Humanities/Fine Arts Elective 3 credit hours
MATH 131 - College Algebra 4 credit hours
or
MATH 138 - General Education Mathematics 3 credit hours
Total: 15-16 Credit Hours

First Year - Spring Semester

ACCT 132 - Managerial Accounting 3 credit hours
BUSN 141 - Business And The Legal Environment 3 credit hours
MATH 145 - General Education Statistics 4 credit hours
or
MATH 235 - Statistics 4 credit hours
ECON 151 - Principles Of Macroeconomics 3 credit hours
SPCH 131 - Public Speaking 3 credit hours
or
SPCH 145 - Public And Private Communication 3 credit hours
Total: 16 Credit Hours

Second Year - Fall Semester

Note: ACCT 280 may be taken anytime during the second year course sequence. If it is taken during the second year fall sequence, either BUSN 187 or MGMT 237 should be postponed until the second year spring sequence. Also note that the program coordinator may specify that one credit hour of this requirement be satisfied with JOBS 133.

ACCT 234 - Tax Accounting 3 credit hours
ACCT 235 - Intermediate Accounting I 3 credit hours
BUSN 187 - Financial Investments 3 credit hours
ECON 152 - Principles Of Microeconomics 3 credit hours
MGMT 237 - Fundamentals Of Management 3 credit hours
Total: 15 Credit Hours

Second Year - Spring Semester

ACCT 233 - Cost Accounting 3 credit hours
ACCT 236 - Intermediate Accounting II 3 credit hours
ACCT 280 - Accounting Co-Op 1-2 credit hours (if enrolling in only 1 credit hour Co-op, student must also enroll in 1 credit hour of JOBS 133; 2 credit hours are required to satisfy this requirement
BUSN 215 - Business Software Applications 3 credit hours
MGMT 245 - Financial Management 3 credit hours
Total: 14 Credit Hours

Total credit hours required for the A.A.S. degree in Accounting: 60

Accounting - ACCT.CP

Certificate of Proficiency

Students may begin the Certificate of Proficiency in Accounting coursework during any semester. However, to complete the program in twelve months, students who have not already completed course must take it during the day in the first half of the summer and course during the day in the second half. Please be advised that all other required accounting courses are only offered in the evening. Due to the prerequisites for the advanced accounting courses, other starting options will result in a different sequence of courses and will require about seventeen months to complete the program.

Summer (Day Only)

ACCT 131 - Financial Accounting 3 credit hours
ACCT 132 - Managerial Accounting 3 credit hours
Total: 6 Credit Hours

Fall Semester

ACCT 234 - Tax Accounting 3 credit hours
ACCT 235 - Intermediate Accounting I 3 credit hours
BUSN 215 - Business Software Applications 3 credit hours
or
CIS 135 - Computer Literacy 3 credit hours
MATH 131 - College Algebra 4 credit hours
or
MATH 138 - General Education Mathematics 3 credit hours
or
Other MATH (higher than 131) 3 - 5 credit hours
Total: 12-14 Credit Hours

Spring Semester

ACCT 233 - Cost Accounting 3 credit hours
ACCT 236 - Intermediate Accounting II 3 credit hours
BUSN 131 - Introduction To Modern Business 3 credit hours
ENGL 131 - First-Year English I 3 credit hours
Total: 12 Credit Hours

Total credit hours required for the Certificate of Proficiency in Accounting: 30

Accounting Clerk - ACCT/CLRK.CC

Certificate of Completion

Requirements:

ACCT 131 - Financial Accounting 3 credit hours
ACCT 132 - Managerial Accounting 3 credit hours
Accounting Clerk Electives (see list) 12 credit hours
Total: 18 Credit Hours

Approved Accounting Clerk Electives

ACCT 130 - Accounting For Small Business 3 credit hours
or
BUSN 215 - Business Software Applications 3 credit hours
ACCT 233 - Cost Accounting 3 credit hours
ACCT 234 - Tax Accounting 3 credit hours
ACCT 235 - Intermediate Accounting I 3 credit hours
ACCT 236 - Intermediate Accounting II 3 credit hours
BUSN 181 - Personal Finance 3 credit hours
CIS 135 - Computer Literacy 3 credit hours
ECON 151 - Principles Of Macroeconomics 3 credit hours
ECON 152 - Principles Of Microeconomics 3 credit hours
MATH 145 - General Education Statistics 4 credit hours