Accounting - AAS

AAS General Education Requirements (19 credits)

• College Composition or Applied Communication  Credits: 6
• Mathematics  Credits: 3
• Physical and Biological Sciences   Credits: 4
• Arts and Humanities  AND/OR Social and Behavioral Sciences  Credits: 6 ¹

Note: ¹ Select from two different prefixes

Program Requirements (36 credits)

• ACC 115 - Basic Tax Planning Credits: 3
• ACC 117 - Advanced Tax Planning and Preparation Credits: 3
• 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 160 - Computer Accounting with QuickBooks Credits: 3
• ACC 162 - Microsoft Excel and Access in Accounting Applications Credits: 3
• ACC 233 - Intermediate Accounting I Credits: 3
• ACC 234 - Intermediate Accounting II Credits: 3
• BSA 131 - Introduction to Business Credits: 3
• CSA 126 - Microsoft Office for Windows Credits: 3

Program Electives (6 credits)

Select 6 credit hours from the following courses:

• ACC 296 - Internship: Accounting Credits: 3
• BSA 237 - Legal Environment of Business Credits: 3
• ECN 236 - Principles of Economics-Micro Credits: 3
• MGT 132 - Ethics in Business Credits: 3
• MGT 233 - Business Communication Credits: 3 *

• * MGT 233 may be taken as an elective course if it is not used to fulfill the Applied Communication General Education requirement.

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 131, ACC 132, ACC 233)
2. Perform managerial accounting functions using proper format and procedure.(ACC 132)
3. Prepare and interpret financial statements and reports for service, merchandising and manufacturing companies.(ACC 121, ACC 122, ACC 131, ACC 132, ACC 233, ACC 234)
4. Prepare complex tax returns and communicate the effects of tax rules for individuals, partnerships and corporations.(ACC 115, ACC 117, ACC 122, ACC 234)
5. Demonstrate professional business communication skills. (BSA 131, CSA 126, ACC 296, ECN 236, MGT 233)
6. Use current technology and software applications to input, manage, interpret and communicate financial information. (ACC 117, ACC 122, ACC 160, ACC 162, CSA 126, ACC 296)
7. Research and recommend resolution of business issues, including ethical implications of alternatives. (ACC 121, ACC 131, ACC 132, ACC 233, ACC 296, BSA 237, ECN 236, MGT 132)