60 Credits AS3195/AS2195, Academic Catalog 2025-2026
Resources
The Accounting Transfer Pathway program offers students a powerful option: the opportunity to complete an Associate of Science degree with course credits that directly transfer to designated Accounting bachelor's degree programs at Minnesota State Universities.* The curriculum has been specifically designed so that students completing this pathway degree and transferring to one of the seven Minnesota State universities enter the university with junior-year status. All courses in the Transfer Pathway associate degree will directly transfer and apply to the designated bachelor's degree programs in a related field. *Universities within the Minnesota State system include Bemidji State University; Metropolitan State University; Minnesota State University; Mankato; Minnesota State University Moorhead; Southwest State University; St. Cloud State University; and Winona State University.
Campuses: Faribault and North Mankato
Program Start Semester: Fall
Base estimate for 60 credit program
Tuition is paid on a semester by semester basis and will vary depending on the courses and total credits you take.
Tuition and Fees: $12,317
Tools and Equipment: $ n/a
Total Estimated Cost: $12,317 *
and you'll see that tuition at 色中色 is much more affordable than other institutions.
*Based on 2024-2025 tuition and fees rates. Does not include extra expenses for online delivery, course fees, or course differential. Books, transportation, and living expenses also not included.
The course requirements listed below are specific to the current school year (noted above). If you need to view the program from previous years view our Catalog Archive.
Required Courses (12 Courses)
Complete the following courses:
ACCT1800 Business Law (3 credits)
This course is an introduction to the principles of law as they apply to citizens and businesses. Topics include ethics, the court system, the legal system, contracts, negotiable instruments, agency and employment, bailments, business organizations, sales and insurance. (Prerequisites: None)
ACCT1810 Financial Accounting (4 credits)
This course covers the fundamental accounting concepts and principles which are used in a business environment. Topics include an introduction to accounting and business, completing the accounting cycle, inventories, internal controls, receivables, cash flow statements and financial analysis. (Prerequisites: None)
ACCT1811 Managerial Accounting (4 credits)
This course focuses on current and long-term liabilities, partnerships, corporations, long-term investments, managerial accounting concepts, job costing, process costing, cost-volume-profit analysis, and capital budgeting. (Prerequisite: ACCT1810 with a grade of C or higher)
ACCT1834 Computerized Accounting I (3 credits)
This course is an introduction to the use of computers and related software used in the accounting function of the business environment. Topics include, but are not limited to, general ledger accounting, payroll procedures, accounts receivable, and accounts payable. The student will also be introduced to spreadsheet software and its interrelationship with a fully integrated accounting software program. Software for this course includes a general ledger accounting program and a spreadsheet software program. (Prerequisite: Completion of ACCT 1810 or simultaneous enrollment in ACCT 1810 and ACCT 1834 or permission from the instructor.)
MKT1810 Principles of Marketing (3 credits)
This course introduces the student to the dynamic field of marketing. The course will examine the different strategies and techniques used by business today to market their products and services to the consumer. The major emphasis will revolve around the four "P's" of marketing; product, price, place and promotion. (Prerequisite: None)
MKT1900 Principles of Management (3 credits)
This course will introduce the student to the responsibilities and roles of managers and supervisors. Course focus will be on topics related to the management functions of planning, organizing, leading and controlling. Project management, the decision-making process, organizational structures and team skills will be explored. (Prerequisites: None)
ENGL100 Composition (4 credits)
Composition is concerned with developing, through theory and practice, the ability to communicate in written form for personal and professional reasons. Students will develop writing skills, analytic skills, and critical thinking skills. Students will complete readings, papers, grammar exercises, and in-class activities. Students will complete research and write a research paper. Students will learn methods of writing informatively and persuasively. (Prerequisites: Must have one of the following: (MCA Reading score of 1047 or higher, or ACT Reading score of 21 or higher or Next-Generation Accuplacer Reading score of 250 or higher, or Classic Accuplacer Reading score of 78 or higher) OR (READ 0095 with a grade of C (2.0) or higher) OR (completion of either READ 0090 or EAP 0090 with a grade of C (2.0) or higher) AND (completion of either ENGL 0090 or EAP 0095 with a grade of C [2.0] or higher) (MNTC 1: Communication)
MATH120 College Algebra (4 credits)
College algebra studies functions and their applications. This course focuses on linear functions, quadratic functions, polynomial and rational functions, exponential and logarithmic functions, and related equations, inequalities, and graphs. Additional topics include inverse functions, systems of equations and inequalities, matrices, sequences and series, and the Binomial Theorem. MATH 120 satisfies the MNTC Category 4 Mathematical/Logical Reasoning requirement. (Prerequisites: Corequisite enrollment in MATH 0098 OR Completion of MATH 0098 OR MATH 0085 OR MATH 0095 with a grade of C or higher OR Accuplacer score of 56+ in Arithmetic and 76+ in Elementary Algebra and 50+ in College Math OR Next Gen Accuplacer score 250-300 AAF OR ACT Math score 22-36 OR MCA score 1158-1164)
MATH154 Elementary Statistics (4 credits)
This course introduces the essential mathematical elements of statistics, applying them to a broad range of areas, including business, economics, and the physical, biological and social sciences. Topics include measures of central tendency and dispersion, variability, graphical displays, normal and t-distributions, hypothesis testing, confidence intervals, estimation, linear regression, correlation, and other selected statistical topics. Math 154 satisfies the MNTC Category 4 Mathematical/Logical Reasoning requirement. (Prerequisite: Corequisite enrollment in MATH 0099, OR Completion of MATH 0099 OR MATH 0085 OR MATH 0095 with a grade of C or higher, OR NextGen score of 250-300 QAS, OR ACT score of 19+, OR MCA score of 1148+, OR an Accuplacer test score of 56 or above in Arithmetic AND a score of 76 or above in Elementary Algebra)
ECON110 Principles of Macroeconomics (3 credits)
Macroeconomics is the study of issues that affect whole economies including economic growth, employment levels, management of the money supply, international trade, and economic instability. The course will examine tools governments can use to stabilize and grow economies, as well as controversies surrounding their use. (Prerequisites: Must have a Next-Generation Accuplacer Reading score of 250 or higher, or Classic Accuplacer Reading score of 78 or higher, or completion of either READ 0090 or EAP 0090 or READ 0095 with a grade of C (2.0) or higher, or ACT Reading score of 21 or higher or MCA Reading score of 1047 or higher.) This class satisfies MnTC Goal Area 5 (History and the Social and Behavioral Sciences) and MnTC Goal Area 9 (Ethical and Civic Responsibility).
ECON120 Principles of Microeconomics (3 credits)
Microeconomics is the study of how people, businesses, governments, and other institutions make economic decisions. Topics include market price determination, income determination, resource allocation, and impacts of government policies. (Prerequisites: Must have a Next-Generation Accuplacer Reading score of 250 or higher, or Classic Accuplacer Reading score of 78 or higher, or completion of either READ 0090 or EAP 0090 or READ 0095 with a grade of C (2.0) or higher, or ACT Reading score of 21 or higher or MCA Reading score of 1047 or higher.) This course satisfies MnTC Goal Area 5 (Hist/Soc/Behav Science) and Goal Area 2 (Critical Thinking).
COMM110 Public Speaking (3 credits)
Learners in this class develop (or improve) skills in creating, organizing, supporting, and delivering both informative and persuasive messages to peer audiences. Through this course, students will develop arguments and practice academic research skills in order to adequately support their messages and develop credibility and professionalism. Learners will practice critical thinking and listening skills, support fellow students while delivering impromptu and extemporaneous speeches, and provide peer feedback to ideas and speech development. This course stresses building confidence as public communicators so students may speak effectively at work, in their communities, and as citizens in a democracy. (Prerequisites: Must have a Next-Generation Accuplacer Reading score of 250 or higher, or Classic Accuplacer Reading score of 78 or higher, or ACT Reading score of 21 or higher or MCA Reading score of 1047 or higher or completion of either READ 0090 or EAP 0090 or READ 0095 with a grade of C (2.0) or higher) (MNTC: Goal areas 1 and 9).
Accounting Electives (10 Credits)
Choose 10 credits of ACCT electives from the following list:
ACCT1700 Personal Financial Management (3 credits)
The purpose of this course is to provide insight into personal financial decision making. This includes budgeting, banking, use of credit and credit cards, renting vs. owning a home, retirement investing, investment opportunities, insurance, income taxes, wills, and effects of financial distress on one's life. In addition, we will compare income levels for various occupations. Students will examine real life situations. There will be some professional guest speakers who will share their expertise with the students. (Prerequisites: None)
ACCT1814 Payroll Accounting (3 credits)
This course covers various state and federal laws pertaining to the computation and payment of salaries and wages. Topics include preparation of employment records, payroll registers, time cards, employee earnings records, and state and federal reports. In addition, we will explore setting up and maintaining a payroll system using Quickbooks. (Prerequisite: None)
ACCT2827 Principles of Finance (3 credits)
This course introduces the student to finance concepts for small to medium size businesses. Concepts covered in this course include financial markets, implication of interest rates to business, understanding of financial statements, risk versus return, use of debt financing, use of equity financing, capital budgeting concepts, cost of capital, determining the appropriate financing mix, forecasting techniques, working capital management, and liquid asset management. (Prerequisites: ACCT 1810)
ACCT2847 Fraud, Auditing and Internal Controls (4 credits)
In this course students will learn about occupational fraud, basic auditing techniques and evaluation of internal controls. Covered topics include how and why fraud is committed, fraud detection, establishing and evaluating internal controls, and using internal auditing techniques to verify account balances. (Prerequisites: ACCT 1810)
ACCT2850 Accounting Internship (1 - 8 credits)
This course provides students with actual experiences in accounting careers. A competency-based internship plan will be developed for each student. The student can receive internship credit for participating in the Volunteer Income Tax Assistance (VITA) program at SCC in conjunction with the Internal Revenue Service, Minnesota Department of Revenue, and Minnesota Valley Action Council. (Prerequisite: Instructor approval)
ACCT2861 Cost Accounting I (4 credits)
This course covers managerial accounting cost concepts and behaviors. Examples of job order costing, process costing, and accounting for materials, direct labor, and factory overhead will be discussed. (Prerequisites: ACCT 1810, 1811 with a grade of C or higher)
ACCT2863 Fund/NonProfit Accounting (3 credits)
The purpose of this course is to assist students in gaining a knowledge of accounting and financial reporting currently recommended for state and local governmental entities, school districts, and other not-for-profit organizations. The course will assist the student in developing a knowledge of the accounting differences between governmental and not-for-profit entities and business enterprises. (Prerequisites: ACCT 1810)
ACCT2864 Income Tax I (4 credits)
The purpose of this course is to expose students to an explanation of Federal and Minnesota individual income tax as it relates to the preparation of the required tax returns. Tax research is also examined in this course. Students will have hands-on experience in preparing Federal and Minnesota income tax returns. (Prerequisites: None)
MnTC Goal Area Requirements
Choose 3 credits from MnTC Goal Area 3 - Natural Sciences
Choose 3 credits from MnTC Goal Area 6 - Humanities and Fine Arts
Choose 1 course from either MnTC Goal 7A OR Goal Area 7B
Some courses may appear in both 7A and 7B but the credits will only count once. Courses taken prior to Fall 2025 that were in Goal Area 7 will fulfill this requirement.
PLEASE NOTE: All program plans are preliminary and curriculum may change without notice. Your catalog of record may have different requirements.
