A.A.S. in Accounting Degree Program

The Associate of Applied Science (A.A.S.) in Accounting program at Solex College is designed to provide students with comprehensive knowledge and practical skills necessary for a successful career in accounting and financial services. This program emphasizes both theoretical understanding and hands-on experience, preparing graduates to meet the demands of the evolving accounting industry. Throughout the coursework, students will explore fundamental accounting principles, financial reporting, auditing, taxation, and managerial accounting. The curriculum incorporates instruction in accounting software systems and technology, ensuring students are proficient in tools commonly used in the field.

Students will learn to analyze financial data, prepare financial statements, and interpret various financial documents. The program also covers critical areas such as ethics in accounting, business law, and internal controls, which are essential for responsible financial management. Practical training is a core component of the program, with opportunities for internships and real-world applications that enhance employment prospects immediately upon graduation.

Solex College's A.A.S. in Accounting is ideal for individuals seeking to enter the workforce directly or advance their careers in accounting, bookkeeping, tax preparation, or auditing. The program is structured to develop analytical thinking, attention to detail, and problem-solving skills. Graduates will be equipped to work in diverse settings, including accounting firms, corporate finance departments, government agencies, and small businesses. With a strong focus on practical training and industry relevance, the program aims to produce competent accounting professionals ready to meet the challenges of today's financial environment.

Course Descriptions

ACC 111 Accounting Principles 
This course examines accounting principles and theory and serves as a foundation for all other accounting courses. It provides clear and concise review of the accounting cycle using the corporate structure to produce general-purpose financial statements: Income Statement, Statement of Retained Earnings, Balance Sheet and Statement of Cash Flows. Various accounting approaches and the effect of these approaches on the financial statement users will also be introduced. Prerequisite: None.

ACC 112 Accounting Systems & Procedures
During this course students learn basic accounting procedures in recording business transactions in journals and their periodic summary in ledgers for the purpose of preparing Financial Statements. Students will gain an appreciation for the complexity of manual and computerized accounting systems that need to provide users of all levels with timely and accurate information. Prerequisite: None.

ACC 114 Intermediate Accounting I 
Building on the foundations of Accounting Principles, this course provides a more in–depth study of accounting theory and practice. Beginning with a brief review of the accounting process, the course delves into the conceptual framework for accounting, the accounting standards setting process, and the hierarchy of accounting pronouncements. The course then explores the components of the financial statement package including such issues as the quality of earnings and the measurement and reporting of unusual, infrequent, and non–operating items. Accounting, reporting, and valuation issues surrounding cash, receivables, inventory and long–term assets are also covered including the impairment of tangible and intangible assets. Prerequisite: ACC 111, ACC 112

ACC 122 Computer Accounting Applications & Payroll
Computer Accounting Applications instructs students in journal entries recording, posting of accounting information and preparation of financial statements for service and merchandising businesses. Computer software will be used in class for accounts receivables and sales, accounts payables and purchases, general ledger, inventories, financial reports, charts and graphs. Course also covers practical applications of payroll tax laws and requirements including payroll registers, tax returns, and deposit coupons. Prerequisite: ACC 111, ACC 112

ACC 211 Income Tax Accounting
The course examines various types of taxes and tax payers, conceptual basis of the U.S. Federal Income tax system, a tax planning framework, and tax research methodology. While topics concern both individuals and businesses, the emphasis is on the taxation of business entities. Income, deductions, losses, and property transactions, income inclusions and exclusions, capital gains and losses, business and personal deductions and accounting methods will are studied in detail. Prerequisite: ACC 111, ACC 112

ACC 212 Principles of Managerial Accounting
This course has an emphasis on product costing, direct costing, performance standards and variance analysis, responsibility accounting, segment profitability, alternative choice decisions, and capital budgeting. Topics also include the development, interpretation, and use of relevant cost behavior, control, and traceability concepts for management planning, controlling and decision making. Prerequisite: ACC 111, ACC 112

ACC 214 Intermediate Accounting II 
Building on the foundations of Accounting Principles, this course provides a more in–depth study of accounting theory and practice. Beginning with a brief review of the accounting process, the course delves into the conceptual framework for accounting, the accounting standards setting process, and the hierarchy of accounting pronouncements. The course then explores the components of the financial statement package including such issues as the quality of earnings and the measurement and reporting of unusual, infrequent, and non–operating items; the Statement of Cash flows is also studied in depth. Liability reporting, issues related to Stockholders’ Equity, and the reporting requirements for Pensions, Leases and Taxes are explored. The course also covers footnote and other financial statement disclosures. Prerequisite: ACC 111, ACC 112, ACC 114

ACC 221 Advanced Tax Accounting
This course continues the study of the federal tax laws that govern the transactions during a corporation’s life cycle. The tax effects of organizing, operating, making distributions, reorganizing, and liquidating regular and S corporations are analyzed. Issues concerning real and personal property wills and trusts, SEC regulations and unfair trade activities will also be addressed. Prerequisite: ACC 211, ACC 212

ACC 222 Auditing 
The course is designed to provide students with a thorough understanding of auditing concepts, principles and practice. The main focus is on professional ethics, legal liability, audit objectives, procedures and documentation, and auditors’ reports. Training covers planning an audit, gathering evidence testing internal controls and account balances, audit sampling, creating audit work papers and audit reports. Topics on current developments in auditing will also be incorporated into the study. Prerequisite: ACC 211, ACC 212

ACC 223 Project /Practicum
The Project/Practicum reviews and reinforces the theory and applications taught in courses for Bookkeeping, Financial and Managerial Accounting, and Computerized Accounting. It will offer practical training and is recommended for students desiring to reinforce their understanding of accounting principles to increase productivity by using computerized accounting software for solving problems and implementing accounting procedures. Students will be required to complete a minimum of 135 hours in an approved accounting-related workplace setting. Placements may require substance abuse testing, criminal background check, or other workplace-specific assurances. The requirements represent an additional program cost to the student. Prerequisite: ACC 211, ACC 212

BUS 111 Introduction to Business 
The course focuses on today’s business climate. It presents a thorough survey of the entire field of business and management in the free enterprise system and explores areas of specialization in the business world. Concepts of business and management functions, organizational considerations, and decision-making processes are introduced. Topics also include such areas of business as marketing, management, finance, small business, personnel and labor-management relations, globalization, business ethics, social responsibility, motivation, and many more. Prerequisite: None.

BUS 112 Principles of Marketing 
The course emphasizes key concepts and issues underlying the modern practice of marketing. The role of marketing in the organization and in society is examined and analyzed. Course content includes the general nature of marketing in both macro and micro contexts, the marketing concept, buyer behavior, and marketing organization. The marketing process is analyzed through the four main decision areas of products and services, distribution, promotion, and pricing. Case histories and illustrative examples are used throughout the course. Prerequisite: None.

BUS 113 Business Law I
Presents an integrated approach to the legal environment of business with a fresh up to date introduction to the American system of jurisprudence, constitutional law, the dual court system, administrative agencies, consumer protection, environmental law, Uniform Commercial Code, torts and crimes and a thorough understanding of the Law of Contracts. Prerequisite: BUS 111

BUS 213 Business Law II
This course is a continuation of Business Law I, developing a basic understanding and application of the Uniform Commercial Code consisting of sales, commercial paper, Law of Agency, banking, Letter of Credit, bulk transfer, documents of title, investments and secured transactions, and a general understanding of business organizations, bankruptcy, and estates and trusts. Prerequisite: BUS 113

BUS 214 Business Negotiations & Effective Speaking
This course examines the wide variety of approaches to the analysis of and practice of negotiation, and related issues in mediated negotiation. Students will learn the history of thinking about negotiation, frameworks for analyzing negotiation, and roles of specific factors, including: affect, culture, relationship, alternatives, time pressures, tactics, third parties (mediators), constraints on flexibility, turning points, preparation, and power. Students will each choose a case (or cases) of negotiation to analyze, utilizing frameworks and literature reviewed in the course, as well as additional literature. Prerequisite: GEN 112

BUS 114 New Business Venture Development
This course will provide students with an overview of entrepreneurship and familiarize them with the basic toolset necessary to plan and launch a new business. Topics cover idea generation, opportunity assessment, business plan, the sourcing of capital, and the dynamics of launching and growing a startup. Through a mix of lectures and interactive class discussions, students will be exposed to key models, concepts and terminology targeted provide them with a conceptual framework to better understand the entrepreneurial world, how it works, and how to navigate it and succeed in it. Prerequisite: None.

BUS 115 Small Business Operations
This course focuses on critical elements involved with starting and operating a small business. Topics cover process design, job design, quality management, technology management, marketing strategies, financial matters and human resource considerations. Students also develop operations decisions making skills for inventory, materials, scheduling and planning specific to the needs of a small business as it progresses through the business life cycle. Prerequisite: None.

BUS 116 Effective Sales Management
This course is designed to be a hands-on introduction to selling and sales management. Topics cover understanding the sales process, the relationship between sales and marketing, sales force structure, customer relationship management (CRM), use of technology to improve sales force effectiveness, and issues in recruiting, selecting, training, motivating, compensating and retaining salespeople. Through a mix of lectures, cases and interactive class discussions, students learn to formulate, implement, and evaluate a sales program, as well as apply requirements for sustaining current customer base and increase gross sales. Prerequisite: None.

BUS 117 E-Commerce for Entrepreneurs
This course is designed to introduce students to the use of the Internet to improve business profit. It will include foundations of e-commerce, its infrastructure, current business models in business-to-customers (B2C) and business-to-business (B2B) transactions,planning, legal issues, Web design, security issues, evaluation of the optimal product, e-marketing, payment options, using the Internet for alternative sources of supply, security, and alternative Internet services. Case studies are used to reinforce the key concepts introduced in the course. Prerequisite: None.

ENG 121 English Composition
This course focuses on student writing with an emphasis on reading and analytical thinking. Research and oral communication skills are introduced. Upon completion of this course, students should be able to prepare well-constructed informal reports and process, informative and descriptive essays. Prerequisite: None.

MTH 192 General Statistics
The course will focus on mathematical reasoning and the solving of real-life problems. Topics include descriptive methods, basic probability theory, probability distributions, statistical inference, correlation and regression, and f-test and analysis of variance. Prerequisite: None

GEN 117 Ethics
This course presents a study of the principal ethical theories and concepts of human conduct and character, as well as a critical evaluation of these theories and concepts as they apply to particular moral problems and decisions. Prerequisite: None.

GEN 111 Principles of Economics
The course will introduce students to national income theories, price theories and behavior of the firm under varying economic conditions. It includes the economic roles of business,government and households; economic fluctuations and growth; money and banking; and international economics. Prerequisite: None.

Program Requirements for A.A.S. in Accounting at Solex College

To enroll in the Associate of Applied Science (A.A.S.) in Accounting program at Solex College, prospective students must meet certain admission criteria. Applicants are typically required to possess a high school diploma or its equivalent, such as a GED certificate. Submission of official high school transcripts or equivalent documentation is necessary for verification of academic credentials. Additionally, some programs may require a minimum grade point average (GPA) of 2.0 or higher on a 4.0 scale, although specific GPA requirements should be confirmed with the admissions office.

Once admitted, students are expected to complete a prescribed curriculum comprising core accounting courses, general education classes, and practical training. The curriculum generally includes classes such as Principles of Accounting I and II, Business Law, Microsoft Excel for Business, Introduction to Financial Accounting, Introduction to Managerial Accounting, and Computer Applications for Business. Each course has associated credit hours, and students must earn a minimum number of credits—typically around 60 to 65 semester credit hours—to graduate. The program emphasizes both theoretical understanding and practical skills necessary for entry-level accounting positions.

Students are also encouraged to develop proficiency in relevant software applications, including QuickBooks, Excel, and accounting information systems, which are integral to modern accounting practices. Practical experience is often integrated through internships or cooperative education opportunities, providing real-world exposure and industry networking.

To successfully complete the program, students must pass all coursework with the required grades and maintain good academic standing. Some courses may have prerequisites or co-requisites that students must fulfill prior to enrollment. Additionally, students should familiarize themselves with the college’s policies on attendance, academic integrity, and grade appeals.

Graduates of the A.A.S. in Accounting program will be equipped with foundational accounting knowledge, technical skills, and ethical considerations necessary for pursuing careers in bookkeeping, accounting clerks, tax preparation, and related fields. They may also be prepared to transfer to a bachelor's degree program at a four-year institution, subject to transfer credit policies. For detailed and current program requirements, prospective students should consult Solex College’s official academic catalog or contact the admissions office directly.

What Is Federal Student Aid?

Federal Student aid comes from the U.S. Department of Education. It is money that helps students pay for educational expenses at a postsecondary school (e.g., college, vocational school, graduate school) for eligible programs.

Federal student aid covers such expenses as books and supplies, room and board, tuition, fees, and transportation. Federal student aid can also help pay for a computer and for dependent care.

Federal student aid is available to those who qualify in the form of grants and loans.

Grants –This money usually does not need to be paid back. Most U.S. Department of Education grants are based on the student’s financial need.

Loans – If you are awarded a loan as part of your financial aid package, you may be eligible for either subsidized or unsubsidized funds, or a combination of both. The big difference between the two is when the interest begins to accrue.

Subsidized loans are awarded on the basis of financial need. You won't be charged any interest before you begin repaying the loan because the federal government subsidizes the interest during this time.

Unsubsidized loans charge interest from the time the money is first disbursed until it is paid in full. The interest is capitalized, meaning that you pay interest on any interest that has already accrued. One way to minimize how much interest accrues is to pay the interest as it accumulates.

More detailed information can be found at FAFSA.

Who Can Get Federal Student Aid?

There are basic eligibility requirements for federal student aid:

You must be a U.S. citizen or an eligible noncitizen (F-1 visa holders are not eligible)

You must have been accepted to and enrolled in an eligible postsecondary program. Eligible programs at SOLEX College are:

Associate of Applied Science (A.A.S.) in Accounting

Associate of Applied Science (A.A.S.) in Physical Therapist Assistant

Associate of Applied Science (A.A.S.) in E-Business Management

Computerized Accounting and Bookkeeping

Medical Assisant (MA)

Intensive English Program (IEP)

You must have a valid social security number

You need to be able to show that you’re qualified to obtain a postsecondary education by

Having a high school diploma, GED or equivalent

Completing a high school education in a home school setting approved under state law

The Associate of Applied Science (A.A.S.) in Accounting program at Solex College is designed to provide students with comprehensive knowledge and practical skills necessary for a successful career in the accounting field. This program emphasizes both theoretical understanding and hands-on experience, equipping graduates to meet the demands of various accounting roles in diverse industries. The curriculum typically covers fundamental topics such as financial accounting, managerial accounting, bookkeeping, tax preparation, and auditing. Students also gain proficiency in using accounting software and tools that are standard in the industry, ensuring they are well-prepared for employment immediately upon graduation.

The program is structured to be completed within approximately two years of full-time study, although flexible schedules may be available to accommodate part-time students. Throughout the coursework, emphasis is placed on developing competencies in financial analysis, ethical standards in accounting, and effective communication of financial information. Practical training, often through internships or cooperative education opportunities, enables students to apply their knowledge in real-world settings, fostering skills that are highly valued by employers.

Solex College’s faculty members are experienced professionals and educators with backgrounds in accounting and finance, providing mentorship and real-world insights to students. The campus facilities include state-of-the-art computer labs equipped with the latest accounting software, ensuring students have hands-on access to technology used in the industry. Graduates of the program receive an Associate of Applied Science degree, which can serve as a stepping stone toward further education, such as a bachelor's degree, or directly enter the workforce as accounting clerks, bookkeepers, or junior accountants.

Career services at Solex College assist students and alumni in job placement, resume building, and interview preparation, helping to facilitate a smooth transition from education to employment. The program also emphasizes professional ethics, attention to detail, and analytical thinking—qualities essential for success in the accounting profession. Overall, the A.A.S. in Accounting at Solex College prepares students to meet the financial reporting and compliance demands of today’s dynamic business environment, promoting both personal growth and career advancement.