Accounting (ACT)

Jefferson Campus

Jesse Bryson, Advisor 
Ruby Carson Hall, room 123-B 
(205) 856-7845 • jbryson@jeffersonstate.edu 

Shelby-Hoover Campus

Barrett Cummings, Department Chair/Advisor
Judy Merritt Building, room 429
(205) 983-5987 • bschober@jeffersonstate.edu 

Mary Alice Robinson, Instructor/Advisor
Judy Merritt Building, room 424
(205) 983-5968 • mrobins9@jeffersonstate.edu 

These programs are for students who wish to seek employment in the accounting field.

This program is designed to meet the needs of those students who intend to seek employment in the accounting field or who are presently employed and desire additional courses in accounting. This program amplifies the student’s understanding of the role of accounting in business operations. Specifically, the program provides specialized knowledge of accounting practice and theory augmented with the microcomputer. Check with your four-year institution for the transferability of courses in this program. This program is not designed to transfer to a four-year institution.

Since many of the major courses are offered only once a year, it is recommended that students check with an advisor for course rotations and intersperse general courses with major courses to complete the program in a timely manner.

The courses listed below are part of the A.A.S. degree. While completing requirements for A.A.S. degree, a student can earn the certificate or short-term certificate. To be awarded either certificate, the student should complete a graduation application.

Degrees and Certificates

Courses

ACT 115: Introduction to Accounting Computer Resources

Credits 3
This course introduces the student to the computer resources available for use with the accounting program. Emphasis is placed on accounting spreadsheets and financial accounting software packages. Upon completion of this course, the student will be able to use the computer resources in the accounting program.

ACT 145: Basic Accounting Procedures

Credits 3
This course focuses on basic bookkeeping procedures and elementary accounting principles. Emphasis is on analyzing and recording financial transactions, classifying and summarizing data, and preparing financial statements. Upon completion of this course, the student will be able to apply basic bookkeeping procedures and elementary accounting principles.

ACT 246Q: Microcomputer Accounting

Credits 3
This course utilizes the microcomputer in the study of financial accounting principles and practices. Emphasis is placed on the use of software programs for financial accounting applications.

ACT 247P: Advanced Accounting Applications on the Microcomputer

Credits 3
In the course, students use the microcomputer in managerial accounting. Emphasis is on a variety of software programs for managerial accounting applications. Upon completion of this course, the student will be able to use various managerial accounting software programs. Currently courses are available in P. Peachtree.

ACT 249: Payroll Accounting

Credits 3
This course focuses on federal, state and local laws affecting payrolls. Emphasis is on payroll accounting procedures and practices, and on payroll tax reports. Upon completion of this course, the student will be able to apply knowledge of federal, state and local laws affecting payrolls.

ACT 252: Accounting Case Studies

Credits 3
This course includes a practical application of accounting knowledge through a series of case studies. The case study method of learning places emphasis on the preparation for, and classroom discussion described in the case. Upon completion of this course, the student will be able to apply accounting knowledge in a variety of situations.

ACT 253: Individual Income Tax

Credits 3
This course focuses on the fundamentals of the federal income tax laws with primary emphasis on those affecting the individual. Emphasis is on gross income determination, adjustments to income, business expenses, itemized deductions, exemption, capital gains/losses, depreciation, and tax credits. Upon completion of this course, the student will be able to apply the fundamentals of the federal income tax laws affecting the individual.