The Accounting option provides the student with an understanding of the nature of the accounting process. The student is taught how to journalize business transactions for a service and merchandising businesses. The student is also taught how to record adjusting and closing entries and how to prepare financial statements manually and on the computer. Procedures used in accounting for payroll, notes, uncollectibles, inventory, and depreciation are included.

All business enterprises, government bodies, churches, clubs, fraternal organizations, etc., require some type of accounting records. These accounting records provide information necessary for the efficient operation of the unit and make the information available in the usable form to the owners, members, creditors, government agencies, etc. Upon completion of this program, students should be prepared to enter the job market as an accounting clerk.

The student must have at least a “C” average in OAD 104, OAD 135, OAD 136, and OAD 219 to receive this certificate or degree. In addition, the student must have at least an overall “C” average.

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George Corley Wallace State Community College (Wallace Community College Selma)
3000 Earl Goodwin Parkway   P.O. Box 2530   Selma, Alabama 36702-2530  
Phone: 334-876-9227
(c) 2014 Wallace Community College Selma

It is the official policy of the Alabama State Department of Education, including postsecondary institutions under the control of the Alabama Community College System and Board of Trustees, that no person in Alabama shall, on the grounds of race, color, handicap, sex, religion, marital status, creed national origin, or age, be denied the benefits of, or be subjected to discrimination under any program, activity, or employment.

George Corley Wallace State Community College (Wallace Community College Selma) is accredited by the Commission on Colleges, Southern Association of Colleges and Schools to award Associate in Arts, Associate in Science, and Associate in Applied Science Degrees. Contact the Commission on Colleges at 1866 Southern Lane, Decatur, Georgia 30033-4097 or call 404-679-4500 for questions about the status of Wallace Community College Selma.

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