Accounting

Accounting - AAS

Major: 
3149
Effective term: 
2020 Fall
Final term: 
9999
Award: 
AAS
Total credits required: 
60-68
Program Availability: 
Shared by: CG, EM, GC, GW, MC, PC, PV, RS, SC, SM
Description

The Associate in Applied Science (AAS) in Accounting program is designed to provide fundamental skills for individuals planning to enter the field of accounting. Possible entry-level jobs for this program include accounting clerk, accounts payable/receivable clerk, claims clerk, payroll clerk, credit clerk, bookkeeper, accounting intern, tax preparation or comparable positions. This program may prepare students for certification in Certified Bookkeeper (CB), Enrolled Agent (EA), and Certified Payroll Professional (CPP). Certificates of Completion (CCL) in Accounting and Enrolled Agent are available.

Program notes

Students must earn a grade of C or better in all courses in the program.

++ indicates any suffixed courses. Consultation with an Academic Advisor is recommended for course selection.

Admission criteria

None

Prerequisites
Credits:0-3
CRE101College Critical Reading and Critical Thinking (3) OR
Equivalent as indicated by assessment (0). 0-3
Requirements
Credits:32-35
ACC111Accounting Principles I (3) AND
ACC230Uses of Accounting Information I (3) AND
ACC240Uses of Accounting Information II (3)
OR
ACC111Accounting Principles I (3) AND
ACC112Accounting Principles II (3) AND
ACC212Managerial Accounting (3)
OR
ACC211Financial Accounting (3) AND
ACC212Managerial Accounting (3) 6-9
 
ACC105Payroll, Sales and Property Taxes (3) OR
ACC222Payroll Accounting (3) 3
 
ACC115Computerized Accounting 2
 
ACC121Income Tax Preparation (3) OR
ACC221Tax Accounting (3) 3
 
ACC219Intermediate Accounting I 3
 
CIS114DEExcel Spreadsheet 3
CIS105Survey of Computer Information Systems 3
GBS151Introduction to Business 3
GBS205Legal, Ethical and Regulatory Issues in Business 3
 
GBS120Workplace Communication Skills (3) OR
GBS233Business Communication (3) 3
Restricted Electives
Credits:6
Students must select six (6) credits from the list below:
 
GBS131Business Calculations 3
GBS220Quantitative Methods in Business 3
GBS221Business Statistics 3
GBS261Investments I 3
 
MGT101Techniques of Supervision (3) OR
MGT175Business Organization and Management (3) OR
MGT229Management and Leadership I (3) 3
General Education
General Education RequirementCredits 22-27
 
General Education CoreCredits 12-17
 
First-Year CompositionCredits 6
ENG101First-Year Composition (3) OR
ENG107First-Year Composition for ESL (3) AND
ENG102First-Year Composition (3) OR
ENG108First-Year Composition for ESL (3) 6
 
Oral CommunicationCredits 3
COM100Introduction to Human Communication (3)
COM110Interpersonal Communication (3)
COM225Public Speaking (3)
COM230Small Group Communication (3)
 
Critical ReadingCredits 0-3
CRE101College Critical Reading and Critical Thinking (3) OR
Equivalent by assessment 0-3
 
MathematicsCredits 3-5
Any approved general education course from the Mathematics [MA] area. 3-5
 
General Education DistributionCredits 10
 
Humanities and Fine ArtsCredits 3
Any approved general education course from the Humanities, Arts and Design [HU] area. 3
 
Social and Behavioral SciencesCredits 3
ECN211Macroeconomic Principles (3) OR
ECN212Microeconomic Principles (3) OR
SBU200Society and Business (3) 3
 
Natural SciencesCredits 4
Any approved general education course from the Natural Sciences area.
Competencies
  1. Apply effective oral, written, and visual business communication skills. (GBS120, GBS233, [FYC], (COM))
  2. Use basic mathematics and accounting principles to report the financial position of an organization. (ACC105, ACC111, ACC112, ACC115, ACC121, ACC211 ACC212, ACC219, ACC221, ACC222, ACC230, ACC240, GBS131, GBS220, GBS221, GBS261, [MA])
  3. Apply current technology to specific business tasks. (ACC115, CIS105, CIS114DE)
  4. Evaluate the legal, ethical and social implications of business decisions and their impact on various individuals, groups and societies. (ACC111, ACC121, ACC221, ECN211, ECN212, GBS151, GBS205, MGT101, MGT175, MGT229, SBU200, [HU])
  5. Demonstrate critical thinking through written and oral formats. (GBS120, GBS151, GBS205, GBS220, GBS233, ACC+++, SBU200, [FYC], [HU], [SG/SQ], (COM))
  6. Apply functions of modern business, including business principles, marketing, labor relations, and risk to business situations. (GBS151, GBS205, MGT101, MGT175, MGT229)
  7. Apply principles and practices of accounting to analyze and interpret general purpose financial statements. (ACC105, ACC111, ACC112, ACC115, ACC121, ACC211 ACC212, ACC219, ACC221, ACC222, ACC230, ACC240, ACC+++)
  8. Apply basic rules of financial accounting to business transactions. (ACC105, ACC111, ACC112, ACC115, ACC121, ACC211 ACC212, ACC219, ACC221, ACC222, ACC230, ACC240, ACC+++)
  9. Apply basic rules of managerial accounting to business decision making. (ACC212, ACC240)
  10. Apply appropriate procedures to prepare individual, partnership, and corporate taxes, including tax reporting for income, payroll, sales, and personal property. (ACC105, ACC121, ACC221, ACC222)
  11. Demonstrate an understanding of compliance in accounting, reporting and tax. (ACC105, ACC121, ACC221, ACC222, GBS205)