Basically I want to take the first and second level courses of accounting which business majors usually take. I am a political science major and accounting is not part of the program. Would this look bad taking them when I try to transfer out of community college?
No. Every college/university is different when it comes to transfers and what credits they will accept. I know some that have taken every single credit a student earned regardless if they were part of their major.
No, unless they displace expected transfer-prep courses for your target schools and major, or if you do poorly in them.