“Try Online!” Series: Accounting Classes

Don’t let them fool you: online classes can be some of the most engaging, rigorous, and interactive college courses out there. In this short series of posts, “Try Online!”, Parkland faculty briefly introduce you to some of the most popular online courses we teach, available now in our summer/fall 2016 lineup. Below, check out  ACC 101/102 , Financial Accounting/Managerial Accounting, from instructor Judy Smith.


 If Not Quite the Oldest Profession…

Did you know we may have the profession of accounting to thank for written language? This should come as no surprise, since commerce is nearly as old as civilization itself.

More than 5,000 years ago, accountants used marks to keep track of goods stored in warehouses. In ancient Egypt, Mesopotamia, Greece, and Rome, accountants kept meticulous records of the inventory kept in royal storehouses. Often, their lives depended on the accuracy of their records. Over time, their marks grew more complex and became the basis for written language. In a way, many academic disciplines we now pursue can be traced back to the practice of accounting.

Accounting has changed significantly over the centuries. One welcome change is that accountants who make errors today can make an adjustment entry instead of paying with their lives! The advent of double-entry accounting in the 14th century is probably the greatest single development in the accounting profession and is still in practice. Today, accounting is organized around financial statements, audits, and government-imposed standards.

One thing the history of accounting has taught us is that the world will always need accountants and systems of accounting. Those systems may change and grow, but the need will always be present. As global commerce continues to grow and systems become more standardized, the world will continue to need well-trained and knowledgeable accountants.

What to Expect
This summer, you can begin your accounting training online at Parkland by taking ACC 101, Financial Accounting, and ACC 102, Managerial Accounting. ACC 101 starts May 16 and ACC 102 starts June 13. You’ll learn the basics of handling financial statements as related to investors, creditors, and managers, and then practice managerial procedures such as classification of costs, standard costs and variance analysis, capital budgeting, and cost allocation.

Let your advisor know if you want to take both classes this summer, from the comfort of your home.

About the instructor: Judy Smith has been at Parkland since 2001. She started teaching part time and has been teaching accounting full time since 2008. She received her undergraduate degree in accounting from University of Oklahoma and her Masters in Accounting from Southern Illinois University. Judy is a CPA and worked in a CPA firm for five years before launching her teaching career.

***ACC 101: Offered May 16–Jul 1 (online) and Jun 13–Aug 1 (hybrid);
ACC 102: Offered Jun 13–Aug 4 (online). Register online today.***

[Derrick Baker is director of the Professional Development and Instructional Technology unit at Parkland College.]

2 thoughts on ““Try Online!” Series: Accounting Classes”

  1. This is an interesting thought. I never would have thought that written language could have developed in this way. Accounting is the language of business and the world will always need accountants. We needed them 5,000 years ago and we need them now. 🙂 I’m glad to see Parkland offering online opportunities for distance learning.

  2. I think it’s a great initiative by Parkland College. Communication technology has come a long way and distance learning is providing people an opportunity to learn things that they can’t. This initiative by Parkland College will definitely help people who want to study accounting.

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