Associate of Applied Science in Accounting
The Associate of Applied Science (AAS) in Accounting emphasizes understanding the accounting cycle, processes and procedures, as well as generally accepted accounting principles. The AAS in Accounting prepares students for entry-level accounting positions such as bookkeeper, accounts receivable, accounts payable, payroll clerk, assistant to line and staff accountants, or as paraprofessionals in CPA firms.
To provide maximum transferability to a Bachelor of Business Administration, it is recommended that students meet with an advisor to selectively choose courses.
Complete the Admission Requirements for Associate Degrees.
- Complete the General University Requirements for Associate of Applied Science Degrees.
- Complete the General Education Requirements for Associate of Applied Science Degrees.
- Complete the following major requirements with a minimum grade of C:
|ACCT A101||Principles of Financial Accounting I||3|
|ACCT A102||Principles of Financial Accounting II||3|
|ACCT A202||Principles of Managerial Accounting||3|
|ACCT A210||Income Tax Preparation||3|
|ACCT A222||Introduction to Computerized Accounting||3|
|ACCT A225||Payroll Accounting||3|
|ACCT A230||Workpaper Preparation and Presentation||3|
|BA A151||Business Foundations||3|
|BA/JUST A241||Business Law I||3|
|CIS A110||Computer Concepts in Business||3|
|ECON A102||Principles of Macroeconomics||3|
|MATH A105||Intermediate Algebra 1||3|
|Complete 12 credits of electives. Students may choose any course at the 100-level or above in ACCT, BA, CIS, CIOS, ECON, LGOP or LOG but may not choose more than 6 credits from one discipline and may not use ACCT A120.||12|
A minimum of 60 credits is required for the degree.
Honors in Accounting
The Associate of Applied Science in Accounting recognizes distinguished achievement by conferring programmatic honors in accounting. In order to receive honors in accounting, a student must meet the following requirements:
- Meet the requirements for the Associate of Applied Science in Accounting.
- Earn a minimum cumulative UAA GPA of 3.75.
- Meet requirements for graduation with honors as published in the UAA catalog.
- Notify the program director or program chair, in writing, of the intent to graduate with honors at the time of or before submittal of an Application for Graduation.
Program Student Learning Outcomes
Students graduating with an Associate of Applied Science in Accounting will be able to:
- Demonstrate the ability to provide written documentation summarizing accounting information in an organized manner.
- Demonstrate the ability to apply the fundamental accounting equation in the analysis and recording of business transactions and understand the concepts underlying the preparation of financial statements.
- Demonstrate the ability to use special journals and subsidiary ledgers in the analysis and recording of business transactions.
- Demonstrate an understanding of state and federal payroll tax laws and properly calculate, record, and report payroll transactions for an organization.
- Demonstrate an understanding of fundamental income tax laws and prepare an individual income tax return.
- Demonstrate competency in using computer technology in the accounting processing cycle.