Accounting

Accounting – Transfer Options

Articulation Agreements

Articulation Agreements are formal agreements between two or more Colleges and Universities documenting the transfer policies for a specific academic program or degree. Jackson College has articulation agreements in accounting with the following colleges and universities.

• Accounting – Baker College

  3+1 Degree Completion Agreement between Jackson College and Baker College

  Accounting – Associate in Applied Science degree at Jackson College to a Bachelor of Business Administration in Accounting at Baker College.

  JC students who complete an Associate in Applied Science – Accounting degree, complete the courses outlined in the guidesheet with a grade of a “C” or better, and satisfy Baker College’s admissions requirements will be accepted into the articulation agreement.

  Under this agreement, Baker College will waive the 60-hour rule and require that a minimum of 39 credits must be completed in courses offered by Baker College. This allows students to complete more than 60 credit hours at JC, and have those hours applied toward their bachelor’s degree.

  Articulation Effective Dates: December 31, 2020 through December 31, 2023

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  General Education/MTA Requirements

  Course #	Course Name	Credits	Prerequisites	Notes
  ART 112	Art History: Renaissance to Present	3	ENG 085*
  This course is a survey of art history and aesthetics covering art from the Renaissance through the 20th century.
  COM 240	Interpersonal Communication	3	ENG 085, ENG 091
  (FORMERLY SPH 240) Students will learn to improve communication in one-on-one and small group situations. In this course, students will examine basic verbal and non-verbal elements affecting communication between individuals in family, peer group and work contexts. Specific units of discussion include intrapersonal perspective, conflict resolution, self-disclosure, message generation, intercultural messages and non-verbal communication.
  ECN 231	Macroeconomics	3	ENG 101* and MAT 135 (Preferred), MAT 133 or MAT 139 Accepted
  This course covers macroeconomics and explains the operation of free markets, the role of government in the economy, measurement of the national product, inflation and unemployment, monetary and fiscal policy, and economic growth.
  ENG 131	Writing Experience I	3	ENG 085 and ENG 091
  This is an intensive writing course. Narrative and descriptive modes are stressed. Basic research strategies are introduced. An end-of-the-semester portfolio is required.
  GEL 109	Earth Science	4	ENG 085*, ENG 090* and MAT 033* or higher
  This course serves as a foundation for the Earth sciences and Earth science majors. Emphasis is placed on laboratory experience and class discussions to reinforce scientific principles. Earth science case studies are covered in detail. In laboratory, the students will learn how to apply basic scientific principles through active learning and application. This course has a laboratory component.
  HIS 211	Minority Groups in America	3	ENG 085* and ENG 090*
  Sociology of dominant-minority relations in contemporary American society. Attention to specific ethnic, religious, and racial minorities in terms of prejudice and discrimination.
  HUM 131	Cultural Connections	3	ENG 085 and ENG 091
  This interdisciplinary course examines contemporary issues, their human and technological components, and their historical precedents through art, music, literature and philosophy.
  MAT 133	Introduction to Probability & Statistics	4	MAT 033* or MAT 131 or higher
  This course is an introduction to experimental design, data representation, basic descriptive statistics, probability theorems, frequency distributions and functions, binomial and normal probability distributions and functions, probability density functions, hypothesis testing, statistical inference, Chi-square analysis, linear regression, correlation and application of the above in making informed, data driven decisions in real-world contests. Both graphing calculators and computer-based statistical software will be used. If the prerequisite is more than two years old, then the mathematics department recommends the course placement exam be taken or the prerequisite be retaken to ensure the success of the student.
  NSC 131	Contemporary Science	4	ENG 090* and MAT 020* or higher
  An interdisciplinary course that introduces the nature of science as a process. Particular topics from biology, chemistry, physics, geology and astronomy covered with an emphasis on critical thinking and evaluating evidence to examine competing theories. This course is ideal as a first science course for students whose science background is minimal, who are anxious about science, or who have not had a science course for several years. Course includes a laboratory component.
  SEM 140	Seminar in Life Pathways	3
  Seminar in Life Pathways is a gateway course to Jackson College. This course is designed to help all students develop the skills, inner qualities and external behaviors needed to take charge of their academic and career success. Students will be guided through an extensive process in making career choices and selecting an academic program of study at Jackson College and beyond. With the exception of second-admit programs, SEM 140 is required of all students.

  JC Accounting Degree Core Requirements

  Course #	Course Name	Credits	Prerequisites	Notes
  ACC 214	Income Tax Accounting	3	CIS 095* and MAT 020* or higher
  Federal income tax for personal and business use is explored. Concepts covered include taxable income, deductions, exclusions, exemptions and credits against the tax. Proprietorship tax returns including account and depreciation methods, self-employment taxes, self-employed retirement plans, capital gains and losses, disposition of property (both personal and business) and estimated tax declaration.
  ACC 231	Principles of Accounting I	4	ENG 085*, ENG 090*, MAT 033* or higher and CIS 101 or CIS 121	$787.20
  This course is an introductory course in Financial Accounting. Learn the theory and practice of recording financial accounting data and preparation of financial statements in accordance with Generally Accepted Accounting Principles (GAAP) with an emphasis on corporations. Current software and online applications will be utilized.
  ACC 232	Principles of Accounting II	4	ACC 231
  This course is an introductory course in Managerial Accounting. Learn how accounting impacts managerial decision making. Topics include stocks, bonds, cash flow, cost accounting, break-even analysis, differential analysis, financial statements and budgeting. Current software and online applications will be utilized.
  ACC 234	Managerial Accounting	4	ACC 232
  Management level professionals from all disciplines will be faced with complex situations and decisions. Appropriate managerial accounting reports and critical thinking skills are crucial to a proactive management process. Learn about financial statement analysis, cash flow forecasting, job order costing in manufacturing, process costing in manufacturing, activity based costing in manufacturing, cost-volume analysis, cost behavior analysis, budgeting, responsibility accounting, case study analysis, critical thinking and decision-making skills.
  ACC 240	Intermediate Accounting	4	ACC 231
  Professional accountants must have a solid background in Generally Accepted Accounting Principles (GAAP) financial accounting concepts. Review and expand your knowledge of accounting theory and processes, nature and content of the balance sheet and income statement, present value tables and their application, currently applicable General Accepted Accounting Principles (GAAP) and recent Financial Accounting Standards Board (FASB) pronouncements.
  ACC 245	Internship/Externship	3
  Gain valuable work experience in an accounting position. The position must be obtained by the student in coordination with a faculty member and approved by the department before the semester begins.
  ACC 250	Technology Applications for Accounting	3
  Today nearly all businesses rely on computer software to facilitate the accounting process and provide on demand financial information for effective decision making. Learn accounting software applications such as invoicing and working with customers, payables and working with vendors, month-end accounting and reports, as well as applications for inventory, banking, and payroll. Web-based software will be utilized in an online platform accessible to all users.
  BUA 250	Business Law I	3	CIS 095*, ENG 085* and ENG 090*
  This course offers an introduction to law and the legal system, dispute resolution and courts, business ethics, torts, contracts, sales and leases of goods, and negotiable instruments.
  CIS 101	Introduction to Computer Systems	3	CIS 095*, ENG 085*, ENG 090* and MAT 020* or higher
  Enhance computer knowledge. Course covers computer system concepts with an emphasis on several software applications. Typing ability necessary to be successful in this class.
  CIS 121	Microsoft® Excel® Comprehensive – Windows®	3	ENG 085,* ENG 090* and MAT 020* or higher
  Learn Excel® components: charts, creating workbooks, using drawing tools, formatting and auditing worksheets, functions, Internet and intranet documents, modifying and printing workbooks, ranges, database queries, importing and exporting data, macros, working with multiple workbooks, working with existing and creating new templates, and advanced workgroup functions. Keyboarding skills are essential.

  JC Accounting Electives & Baker College Degree Requirements

  Course #	Course Name	Credits	Prerequisites	Notes
  BUA 100	Contemporary Business	3	CIS 095*, ENG 085* and ENG 090*
  (FORMERLY BUS 131) As business speeds into the 21st century, new techniques, population shifts, and shrinking global barriers are altering the world at a frantic pace. Learn about the range of business careers available and the daily decisions, tasks and challenges that they face. Emphasis is placed upon developing a vocabulary of business terminology, teamwork, quality, social responsibility and cultural diversity. Understand how management, marketing, accounting, and human resource management work together to provide ethical competitive advantages for firms. This knowledge can help you enhance your career potential.
  BUA 121	Leadership	3	CIS 095*, ENG 085* and ENG 090*
  Both knowledge and behavior contribute to effective leadership skills needed to enhance the contribution of your team. Students explore topics including shared vision and values, team building, and decision making. You will study leadership theory in ways that encourage development of your leadership skills, including effective use of power and influence, motivational tools, personality assessment, team communication, role modeling, and performance appraisals.
  BUA 220	Principles of Management	3	CIS 095, ENG 085, ENG 091
  This management course exposes students to the dynamics of the changing world. Topics such as management functions/processes, quality, leadership styles, power, global issues, and the challenges and opportunities of diversity are included. Emphasis is placed on ethics, decision making, effective communication, evaluating employees, motivational tools, organizational design, environmental scanning, supervising groups, controlling quality, productivity improvement, managing change and conflict, labor relations and time management.
  BUA 221	Human Resources Management	3	CIS 095*, ENG 085* and ENG 090*
  Create and maintain a desirable and productive work place by applying management skills with emphasis on improving performance and career development. Topics include: employment law, recruitment and selection, placement techniques, interview methods, job analysis, staffing, training and development, performance appraisals, team building, benefit administration, government regulation, compensation systems, health and safety, and labor-management issues.
  ECN 232	Microeconomics	3	ENG 101* and MAT 135 (Preferred), MAT 133 or MAT 139 Accepted
  This course covers microeconomics: the market structure of firms operating in competition and monopoly, labor markets and unions, how income is distributed, current economic problems, international economics, and alternative economic systems.

  MTA Satisfied: It is highly encouraged for students to complete the Michigan Transfer Agreement (MTA) as this will satisfy Baker College’s General Education requirements.

• Accounting – Siena Heights University

  3+1 Degree Completion Agreement between Jackson College and Siena Heights University

  Accounting Associate of Applied Science degree at Jackson College to Bachelor of Business Administration – Accounting at Siena Heights University

  JC students who complete an associate degree, complete the courses outlined in the transfer guidesheet with a grade of “C” or better, and satisfy Siena Heights admissions requirements will be accepted into the transfer agreement. This is a 3+1 agreement, with SHU courses being offered on-site at Jackson College.

  Students considering this option should make an intake appointment with a SHU program advisor. The SHU office is located in James McDivitt Hall, 517-796-8672.

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  General Education

  • ENG 131 Writing Experience I
  • COM 240 Interpersonal Communications
  • MAT 133 Introduction to Probability & Statistics
  • NSC 131 Contemporary Science
  • ECN 231 Macroeconomics
  • HUM 131 Cultural Connections
  • HIS 211 Minority Groups in America
  • SEM 140 Seminar in Life Pathways

  Accounting Core Requirements:

  • ACC 214 Income Tax Accounting
  • ACC 231 Principals of Accounting I
  • ACC 232 Principals of Accounting II
  • ACC 234 Managerial Accounting
  • ACC 240 Intermediate Accounting
  • ACC 245 Internship/Externship
  • ACC 250 Technology Applications for Accounting
  • BUA 250 Business Law I
  • CIS 101 Introduction to Computer Systems
  • CIS 121 Microsoft Excel Comprehensive – Windows

  SHU Additional Requirements

  • ECN 232 Microeconomics
  • ENG 132 Writing Experience II
  • BUA 100 Contemporary Business
  • BUA 220 Principals of Management

  Additional Requirements to Complete MTA

  It is highly encouraged for students to complete the Michigan Transfer Agreement (MTA) as this will satisfy lower-level General Education requirements.

  • Natural Science Elective from MTA approved list (4 credits)
  • Humanities Elective from MTA approved list (3 credits)

  3+1 Agreement Electives

  Students can choose up to 5 credit hours of additional Business/General Electives at the 100-level or above for transferable coursework.

• Accounting – Eastern Michigan University

  Accounting Associate in Applied Science degree to a Bachelor of Business Administration with any Business major at Eastern Michigan University.

  JC students who complete an associate degree, complete the courses outline in the guidesheet with a grade of ‘C’ or better, and satisfy EMU’s admissions requirements will be accepted into the articulation agreement.

  Under this agreement, EMU will waive the 60-credit hour rule and require that a minimum of 45 credits be completed in courses offered by EMU. This allows students to complete more than 60 credit hours at JC, and have those hours applied toward their bachelor’s degree.

  Students with a community college GPA of 2.5 or higher, who have completed the EMU pre-admission business foundation courses (with exception of IS 215 and DS 265 or DS 251) will receive conditional admission to the College of Business at EMU.

  Articulation Effective Dates: September 1, 2021 – August 31, 2023

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  General Education/MTA Requirements

  Course #	Course Name	Credits	Prerequisites	Notes
  ANT 131	Cultural Anthropology	3	ENG 085*
  Cultural anthropology is a one semester introductory course. The course focuses on the thesis that every society is based on an integrated culture, which satisfies human needs and facilitates survival. The course also explores the ways in which our own culture fits into the broad range of human possibilities.
  COM 240	Interpersonal Communication	3	ENG 085, ENG 091
  (FORMERLY SPH 240) Students will learn to improve communication in one-on-one and small group situations. In this course, students will examine basic verbal and non-verbal elements affecting communication between individuals in family, peer group and work contexts. Specific units of discussion include intrapersonal perspective, conflict resolution, self-disclosure, message generation, intercultural messages and non-verbal communication.
  ECN 231	Macroeconomics	3	ENG 101* and MAT 135 (Preferred), MAT 133 or MAT 139 Accepted
  This course covers macroeconomics and explains the operation of free markets, the role of government in the economy, measurement of the national product, inflation and unemployment, monetary and fiscal policy, and economic growth.
  ENG 131	Writing Experience I	3	ENG 085 and ENG 091
  This is an intensive writing course. Narrative and descriptive modes are stressed. Basic research strategies are introduced. An end-of-the-semester portfolio is required.
  ENG 249	African-American Literature	3	ENG 085* and ENG 131
  Survey of the literature of African-American writers. Emphasis is on the major writers in narrative, poetry, fiction, essay and drama.
  GEL 109	Earth Science	4	ENG 085*, ENG 090* and MAT 033* or higher
  This course serves as a foundation for the Earth sciences and Earth science majors. Emphasis is placed on laboratory experience and class discussions to reinforce scientific principles. Earth science case studies are covered in detail. In laboratory, the students will learn how to apply basic scientific principles through active learning and application. This course has a laboratory component.
  HUM 131	Cultural Connections	3	ENG 085 and ENG 091
  This interdisciplinary course examines contemporary issues, their human and technological components, and their historical precedents through art, music, literature and philosophy.
  MAT 133	Introduction to Probability & Statistics	4	MAT 033* or MAT 131 or higher
  This course is an introduction to experimental design, data representation, basic descriptive statistics, probability theorems, frequency distributions and functions, binomial and normal probability distributions and functions, probability density functions, hypothesis testing, statistical inference, Chi-square analysis, linear regression, correlation and application of the above in making informed, data driven decisions in real-world contests. Both graphing calculators and computer-based statistical software will be used. If the prerequisite is more than two years old, then the mathematics department recommends the course placement exam be taken or the prerequisite be retaken to ensure the success of the student.
  NSC 131	Contemporary Science	4	ENG 090* and MAT 020* or higher
  An interdisciplinary course that introduces the nature of science as a process. Particular topics from biology, chemistry, physics, geology and astronomy covered with an emphasis on critical thinking and evaluating evidence to examine competing theories. This course is ideal as a first science course for students whose science background is minimal, who are anxious about science, or who have not had a science course for several years. Course includes a laboratory component.
  SEM 140	Seminar in Life Pathways	3
  Seminar in Life Pathways is a gateway course to Jackson College. This course is designed to help all students develop the skills, inner qualities and external behaviors needed to take charge of their academic and career success. Students will be guided through an extensive process in making career choices and selecting an academic program of study at Jackson College and beyond. With the exception of second-admit programs, SEM 140 is required of all students.

  JC degree & EMU’s College of Business Requirements

  Course #	Course Name	Credits	Prerequisites	Notes
  ACC 231	Principles of Accounting I	4	ENG 085*, ENG 090*, MAT 033* or higher and CIS 101 or CIS 121	$787.20
  This course is an introductory course in Financial Accounting. Learn the theory and practice of recording financial accounting data and preparation of financial statements in accordance with Generally Accepted Accounting Principles (GAAP) with an emphasis on corporations. Current software and online applications will be utilized.
  ACC 232	Principles of Accounting II	4	ACC 231
  This course is an introductory course in Managerial Accounting. Learn how accounting impacts managerial decision making. Topics include stocks, bonds, cash flow, cost accounting, break-even analysis, differential analysis, financial statements and budgeting. Current software and online applications will be utilized.
  BUA 250	Business Law I	3	CIS 095*, ENG 085* and ENG 090*
  This course offers an introduction to law and the legal system, dispute resolution and courts, business ethics, torts, contracts, sales and leases of goods, and negotiable instruments.

  Additional JC Accounting degree Requirements & EMU Electives

  Course #	Course Name	Credits	Prerequisites	Notes
  ACC 214	Income Tax Accounting	3	CIS 095* and MAT 020* or higher
  Federal income tax for personal and business use is explored. Concepts covered include taxable income, deductions, exclusions, exemptions and credits against the tax. Proprietorship tax returns including account and depreciation methods, self-employment taxes, self-employed retirement plans, capital gains and losses, disposition of property (both personal and business) and estimated tax declaration.
  ACC 234	Managerial Accounting	4	ACC 232
  Management level professionals from all disciplines will be faced with complex situations and decisions. Appropriate managerial accounting reports and critical thinking skills are crucial to a proactive management process. Learn about financial statement analysis, cash flow forecasting, job order costing in manufacturing, process costing in manufacturing, activity based costing in manufacturing, cost-volume analysis, cost behavior analysis, budgeting, responsibility accounting, case study analysis, critical thinking and decision-making skills.
  ACC 240	Intermediate Accounting	4	ACC 231
  Professional accountants must have a solid background in Generally Accepted Accounting Principles (GAAP) financial accounting concepts. Review and expand your knowledge of accounting theory and processes, nature and content of the balance sheet and income statement, present value tables and their application, currently applicable General Accepted Accounting Principles (GAAP) and recent Financial Accounting Standards Board (FASB) pronouncements.
  ACC 245	Internship/Externship	3
  Gain valuable work experience in an accounting position. The position must be obtained by the student in coordination with a faculty member and approved by the department before the semester begins.
  ACC 250	Technology Applications for Accounting	3
  Today nearly all businesses rely on computer software to facilitate the accounting process and provide on demand financial information for effective decision making. Learn accounting software applications such as invoicing and working with customers, payables and working with vendors, month-end accounting and reports, as well as applications for inventory, banking, and payroll. Web-based software will be utilized in an online platform accessible to all users. Prerequisite: ACC 216 or 231
  CIS 101	Introduction to Computer Systems	3	CIS 095*, ENG 085*, ENG 090* and MAT 020* or higher
  Enhance computer knowledge. Course covers computer system concepts with an emphasis on several software applications. Typing ability necessary to be successful in this class.
  CIS 121	Microsoft® Excel® Comprehensive – Windows®	3	ENG 085,* ENG 090* and MAT 020* or higher
  Learn Excel® components: charts, creating workbooks, using drawing tools, formatting and auditing worksheets, functions, Internet and intranet documents, modifying and printing workbooks, ranges, database queries, importing and exporting data, macros, working with multiple workbooks, working with existing and creating new templates, and advanced workgroup functions. Keyboarding skills are essential.

  Additional EMU College of Business Requirements

  If not taken at JC must be taken at EMU

  Course #	Course Name	Credits	Prerequisites	Notes
  BUA 100	Contemporary Business	3	CIS 095*, ENG 085* and ENG 090*
  (FORMERLY BUS 131) As business speeds into the 21st century, new techniques, population shifts, and shrinking global barriers are altering the world at a frantic pace. Learn about the range of business careers available and the daily decisions, tasks and challenges that they face. Emphasis is placed upon developing a vocabulary of business terminology, teamwork, quality, social responsibility and cultural diversity. Understand how management, marketing, accounting, and human resource management work together to provide ethical competitive advantages for firms. This knowledge can help you enhance your career potential.
  ECN 231	Macroeconomics	3	ENG 101* and MAT 135 (Preferred), MAT 133 or MAT 139 Accepted
  This course covers macroeconomics and explains the operation of free markets, the role of government in the economy, measurement of the national product, inflation and unemployment, monetary and fiscal policy, and economic growth.
  ECN 232	Microeconomics	3	ENG 101* and MAT 135 (Preferred), MAT 133 or MAT 139 Accepted
  This course covers microeconomics: the market structure of firms operating in competition and monopoly, labor markets and unions, how income is distributed, current economic problems, international economics, and alternative economic systems.

  Additional JC Courses to count to meet EMU Elective Requirements

  Course #	Course Name	Credits	Prerequisites	Notes
  BUA 190	Strategic Business Management	3
  Why do some businesses succeed while others fail? How can you promote the growth and sustainability of your organization? What is your role as a future business owner or manager in the overall success of your organization? This course will outline and describe the strategies that a company’s managers pursue to have a major impact on the company’s performance and compete in the dynamic global nature of today’s organizations. Students will explore the following topics as they gain an understanding of strategy: strategic management, competition and competitive advantage, developing strategies, and implementing strategies.
  BUA 220	Principles of Management	3	CIS 095, ENG 085, ENG 091
  This management course exposes students to the dynamics of the changing world. Topics such as management functions/processes, quality, leadership styles, power, global issues, and the challenges and opportunities of diversity are included. Emphasis is placed on ethics, decision making, effective communication, evaluating employees, motivational tools, organizational design, environmental scanning, supervising groups, controlling quality, productivity improvement, managing change and conflict, labor relations and time management.

  • MTA Satisfied: It is highly encouraged for students to complete the Michigan Transfer Agreement (MTA) as this will satisfy EMU’s General Education requirements.
  • Articulation Agreement Guide: Accounting AAS at JC to Any Business Major at EMU

Transfer Information

Michigan Transfer Network

The Michigan Transfer Network allows students, advisers, and the general public to view transfer course equivalencies between many Michigan colleges and universities. For transfer information on courses, refer to the Michigan Transfer Network website frequently throughout your planning process

Transfer to a Local College

Jackson College has generous transfer agreements with the following schools. Take all JC accounting courses through ACC 240 at JC, complete JC AAS-ACC degree and then transfer.

• Baker College
• Franklin University
• Siena Heights University
• Trine University 
• Spring Arbor University
• Baker College

Transfer to a University

Transfer is more limited to a large public university. Take only ACC 231 and ACC 232 at JC. As soon as possible, begin the admissions process to the university itself. Then, once admitted to the university, begin a 2nd admissions process to the business school within each university. Two admissions are required. Only ACC 231 and ACC 232 will transfer.

• Wayne State University
• Michigan State University
  • Admissions
  • Transfer Students
• Western Michigan University
• Eastern Michigan University

Transfer Course Equivalencies

Use the following table to review transfer equivalencies with popular JC transfer partners. Notice the difference between local schools and universities. For the most up to date information on transfer equivalencies, check with each school directions and also at http://mitransfer.org/

Note: The University of Michigan Ross School of Business is highly selective and competitive. Note that no JC accounting or business courses transfer for full program credit.

Currently, ACC 231 Principles of Accounting I, ACC 232 Principles of Accounting I, BUA 250 Business Law I and BUA 251 Business Law I transfer for elective department credit only at U-M. Students will have to re-take those courses upon admission.

• http://www.ugadmiss.umich.edu/TCE/Public/CT_TCESearch.aspx
• http://michiganross.umich.edu/programs/bba/application-requirements/transfer