Accounting - AAS ∞

General Education Requirements

1. Foundation Studies (12 credits)
   1. College Composition or Applied Communication
        Credits: 6
   2. Numeracy (Quantitative Literacy)
        Credits: 3
   3. Critical Thinking
        Credits: 3
2. Area Studies (7 credits)
   1. Physical and Biological Science
        Credits: 4
   2. Behavioral
        or
      Social Science
        Credits: 3

Program Requirements

• ACC 115 - Basic Tax Planning Credits: 3
• ACC 116 - Advanced Tax Planning and Preparation Credits: 4
• ACC 121 - Introductory Accounting Credits: 3
• ACC 122 - Payroll Accounting Credits: 3
• ACC 131 - Principles of Accounting I Credits: 3
• ACC 132 - Principles of Accounting II Credits: 3
• ACC 161 - Computer Accounting with QuickBooks Credits: 2
• ACC 162 - Microsoft Excel and Access in Accounting Applications Credits: 3
• ACC 231 - Intermediate Accounting I Credits: 4
• BSA 102 - Career Search and Success: Skills for Entering and Succeeding in the Workplace Credits: 1
• CSA 126 - Microsoft Office for Windows Credits: 3

Program Electives

Select 9 credit hours from the following courses:

• ACC 296 - Internship: Accounting Credits: 3
• BSA 131 - Introduction to Business Credits: 3
• ECN 236 - Principles of Economics-Micro Credits: 3
• MGT 132 - Ethics in Business Credits: 3

Program Outcomes

Upon successful completion of the Accounting Degree program, the learner will be able to:

1. Perform financial accounting functions using proper format and procedure based on Generally Accepted Accounting Principles (GAAP) and the International Financial and Reporting Standards (IFRS). (ACC 121, ACC 122, ACC 131, ACC 132, ACC 161, ACC 231)
2. Perform managerial accounting functions using proper format and procedure.  (ACC 132)
3. Prepare, analyze, and interpret financial statements and reports for service, merchandising and manufacturing companies.  (ACC 121, ACC 131, ACC 132, ACC 161, ACC 162, ACC 231)
4. Analyze and communicate the effects of tax rules on individuals, partnerships and corporations, and prepare complex tax returns for each.  (ACC 115, ACC 116)
5. Utilize professional business communication skills. (ACC 296, BSA 102, CSA 126) 
6. Use current technology and software applications to input, manage, and interpret financial information. (ACC 115, ACC 116, ACC 122, ACC 161, ACC 162, ACC 296, BSA 102, CSA 126)
7. Identify, research, and recommend resolution of business issues, including ethical implications of alternatives. (ACC 131, ACC 132, ACC 231, BSA 131, ECN 236, MGT 132)