Business Administration AAS – Accounting Program

Code: AAS.BUS.ACCT

The Accounting program is designed for students seeking a position within the accounting field. This AAS provides a solid foundation for employment in accounting. The program offers an integration of accounting, general business and liberal arts courses needed to enhance critical thinking, analytical, decision-making and communication skills required by many entry and intermediate accounting positions that do not require a baccalaureate degree.

Program Learning Outcomes

  • Demonstrate introductory knowledge of the principles of financial accounting and, in particular, the accounting cycle through the recording of financial transactions and the preparation of financial reports in accordance with Generally Accepted Accounting Principles.
  • Demonstrate introductory knowledge of managerial accounting and its place within business through the preparation of budgets, analysis, of cost behavior and record keeping for manufacturing enterprises.
  • Demonstrate an introductory knowledge of the field of business and related subject areas.
  • Demonstrate computer competency in business applications such as accounting and tax preparation software as well as word processing, spreadsheet and presentation software.
  • Demonstrate effective business communication skills.

Career Pathways

Junior Accountant  Accounting Clerk, Including Payroll and Tax Preparation   

Recommended Semester Sequence

First Semester

  Free Elective*** 3
ACC-110Financial Accounting

3

ACC-120Computerized Accounting

3

BUS-101Introduction to Business

3

WRT-101English Composition I

3

Total Credit Hours:15

Second Semester

ACC-210Managerial Accounting

3

ECO-102Principles of Microeconomics

3

INF-101Introduction to Information Technology

3

WRT-201English Composition II

3

-or

WRT-202Technical Writing

3

-Humanities Elective**

3

Total Credit Hours:15

Third Semester


Restricted Business Elective**  3
COM  Communication Elective: Choose COM-100 or COM-102   3
BUS-233Business Law I

3

ACC-202Intermediate Accounting I

3

BNF-201Principles of Finance

3

Total Credit Hours:15

Fourth Semester


Free Elective 3
  Humanities Elective* 3
BUS-Restricted Elective*

3

ACC-203Intermediate Accounting II

3

ACC-107Federal Taxation

3

-or

ACC-293Co-Op Work Experience [Accounting] [3.00 cr.]

3

Total Credit Hours:15

General Education Requirements

Communication

WRT-101English Composition I

3

WRT-201English Composition II

3

-or

WRT-202Technical Writing

3

Total Credit Hours:6

Humanities Electives*

Two general education courses selected from the following fields, with no more than one course in any one field: Arts (Art [ART], Music [MUS], Theatre Arts [THR], Cinema Studies [CIN]); History (HIS); Literature (LIT); Philosophy and Religion (PHR); World Languages and Cultures (LAN).

Total Credit Hours:6

Social Science Course

Recommended: ECO-102

ECO-102Principles of Microeconomics

3

Total Credit Hours:3

Mathematics, Natural Science, and Technology

  INF-101  

Total Credit Hours:3

Additional General Education Course:

COM-100Speech Communication

3

-or

COM-102Public Speaking

3

Total Credit Hours:3

Total Credit Hours: 21

Program Requirements

BUS Restricted Business Electives** 6
ACC-107Federal Taxation

3

-or

ACC-293Co-Op Work Experience [Accounting] [3.00 cr.]

3

ACC-110Financial Accounting

3

ACC-120Computerized Accounting

3

ACC-202Intermediate Accounting I

3

ACC-203Intermediate Accounting II

3

ACC-210Managerial Accounting

3

BNF-201Principles of Finance

3

BUS-101Introduction to Business

3

BUS-233Business Law I

3

Total Credit Hours:33

Free Electives

Total Credit Hours:6

Total Credit Hours: 60

Specific Program Notes

Students are encouraged to take their courses in semester sequence order.

Please note that required courses may have prerequisites. Click on each course to view details.

*General Education Course List.

**Select from BNF-102, BNF-202, BNF-203, BUS-234, BUS-170, BUS-205, BUS-262.

Note: Students interested in transferring to a four-year institution should refer to AS.PS.BUS.ACCT.

Students enrolled in this program ARE REQUIRED to successfully complete a course in basic algebra if indicated by Placement Testing.