Associate of Applied Science in Accounting
- Satisfy the General University Requirements for Associate of Applied Science Degrees.
- Complete the General Course Requirements for Associate of Applied Science Degrees (15 credits). Complete 6 credits selected from the humanities, mathematics and natural sciences, or social sciences General Course Requirement classification list, other than BA A151, ECON A201 and MATH A105.
- To provide maximum transferability to the BBA in Accounting, it is recommended that students consider the Bachelor of Business Administration General Education Requirements and business core requirements when selecting courses to fulfill the Associate of Applied Science General Course Requirements and business electives.
- Complete the program requirements below with a grade of C or better.
|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 A201||Principles of Macroeconomics||3|
|MATH A105||Intermediate Algebra *||3|
|Complete 9 credits of electives. Students may choose any course at the 100 level or above in ACCT, BA, CIS, CIOS, ECON or LOG but may not choose more than 6 credits from one discipline. **||9|
Any higher-level MATH course with a minimum grade of C will satisfy the MATH A105 requirement.
Students using CIOS A260A to meet the written communication skills General Course Requirement may not also apply it as an elective course for this program. Students using an ECON course to meet the social sciences General Course Requirement may not also apply it as an elective course for this program.
A total of 60 credits is required for the degree.
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 using computer technology in the accounting processing cycle.