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					| 2022-23 Catalog [ARCHIVED CATALOG] 
 
 Accounting |  
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Program Coordinator Dr. Douglas SchneiderheinzeThe 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.
 Student Learning Outcomes
 
	Understand the business functions of organizationsUnderstand the nature and process of management within modern organizationsUnderstand the political, legal and regulatory environmentDescribe the foundational tools of business finance and their applications to controlling the firm’s financial environmentUtilize tools and method needed to solve marketing problems, including developing marketing plans and the use of various marketing strategiesUnderstand the concepts of business operations and importance of supply chain managementDemonstrate a foundation of computer and information systems knowledge, technical skills, and a basic understanding of computer applicationsDemonstrate critical and analytical thinking skillsDemonstrate effective communication skillsUnderstand 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) andSatisfy 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
First Year - Fall Semester
Total: 15-16 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.Total credit hours required for the A.A.S. degree in Accounting: 60
Accounting - ACCT.CP
 Certificate of ProficiencyStudents 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 ACCT 131  must take it during the day in the first half of the summer and ACCT 132  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. Suggested course Sequence for 12-month program:
  Total: 12-14 Credit Hours
Total credit hours required for the Certificate of Proficiency in Accounting: 30
Accounting Clerk - ACCT/CLRK.CC
 Certificate of CompletionPrepares individuals for an entry level position in various accounting environments including accounting firms, banks, and credit unions. Also provides the basic accounting skills needed for assuming the accounting responsibilities of various small business offices. Approved Accounting Clerk Electives
  Total credit hours required for the Certificate of Completion in Accounting Clerk: 18
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