Accounting, A.A.S.

The career program in Accounting prepares students for various entry-level positions in the field of accounting. It is strongly recommended that students who plan to pursue further studies at a four-year institution immediately after graduation to major in Accounting take the Business Administration with the Accounting Concentration program.

Program Outcomes

Upon successful completion of this curriculum, students should be able to:

  • Perform all steps in the accounting cycle for business entities.
  • Compute and record those amounts arising from representative transactions unique to partnerships or corporations.
  • Analyze financial statements, recognize potential problem areas, and suggest appropriate actions to alleviate or eliminate problems.
  • Prepare a federal income tax return and other tax forms for representative individuals including the person who is operating the business as a single proprietorship.
  • Record representative cost accounting transactions and subsequently reflect the effect of these transactions in appropriate financial statements.
  • Recognize special needs of business and design the records required to meet such needs.
  • Prepare financial forecasts based on information from both internal and external sources.
  • Prepare cash budgets.
  • Prepare production budgets and subsequent variance reports.
  • Demonstrate a knowledge of capital budgeting.
  • Discuss the importance of ethical behavior in business operations.
  • Demonstrate efficient utilization of appropriate accounting software.
  • Apply basic economic principles in the business decision-making process.

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Third Semester (16 credits)

CoursesCredits
ACC 201 - Introduction to Cost Accounting 3
ACC 202 - Introduction to Tax Accounting 3
BUS 130 - Business Communication 3
Electives
Social Science Elective 3 Credits
Science Elective 4 Credits

Fourth Semester (15-16 credits)

Electives
Accounting / Business 3 Credits
Business / DPR 3-4 Credits
Humanities 3 Credits
BUS 199 or Business 3 Credits
Open Elective 3 Credits
Notes

Students who have had experience in the above areas may be awarded credit through the College's Credit for Prior Learning program. Recommended BUS/DPR courses from which the student should select are: Advanced Microsoft Office (DPR 111), Data Base-Access (DPR 113), Principles of Management (BUS 210), Supervision (BUS 211), Organizational Behavior (BUS 214), Human Resource Management (BUS 215), Business Statistics (BUS 220), Principles of Marketing (BUS 230), Principles of Advertising (BUS 231), Principles of Finance (BUS 232). Applied Accounting (ACC 100) MAY NOT BE USED to meet any elective requirement in this program. A certificate in Professional Accounting is also available.

Total Credits: 62-63