MCCCD Program Description

Accounting

Major: 9309 Catalog Year: 2025-2026 Effective Term: 2025 Fall Last Admit Term: 9999 Award Type: BBA CIP Code: 52.0301	Program Availability: PV Field of Interest: Business, Entrepreneurialism and Management Instructional Council: Business/Management Total Credits: 120-125 GPA: 2.5
SOC Code: Upon completion of a bachelor’s degree, students may pursue a career as: 13-2011.00 Accountants and Auditors 11-3031.00 Financial Managers 13-2082.00 Tax Preparers 13-2081.00 Tax Examiners and Collectors, and Revenue Agents 13.2099.04 Fraud Examiners, Investigators, and Analysts 13-2031.00 Budget Analysts 13-2041.00 Credit Analysts

Description: The Bachelor of Business Administration (BBA) in Accounting is designed to provide students with advanced skills in accounting, including but not limited to taxation, managerial accounting, auditing, and forensic accounting. Students will develop a strong understanding of ethical and regulatory requirements for accounting professionals. Graduates of the program will be prepared to sit for Certified Public Accountant (CPA) and Certified Management Accounting (CMA) examinations and can pursue careers as accountants, financial managers, tax professionals, budget analysts, auditors, and fraud examiners.

Additional Award Opportunities (Please check with your advisor for availability)

Embedded Within This Award:
CCL/5683 General Business

Optional Related Award(s):
AAS/3149 Accounting
CCL/5665 Accounting
CCL/5958 Enrolled Agent

Program Learning Outcomes
1. Synthesize knowledge of the practices of accounting for use in the business environment. (ACC111, ACC112, ACC212, ACC219, ACC220, ACC221, ACU305, ACU315, ACU321, ACU325, ACU405, ACU410, ACU411, ACU490, GBS205, ACC115, ACC121, ACC215, ACC216, ACC222, ACC224, ACC270AC, ECN211, [FYC]) 2. Evaluate accounting and financial information and its impact on an organization to support evidence-based decisions. (ACC111, ACC112, ACC212, ACC219, ACC220, ACC221, ACU305, ACU315, ACU321, ACU325, ACU405, ACU410, ACU411, ACU490, BUS305, BUS310, CIS114DE, GBS151, GBS205, GBS220, GBS221, ACC115, ACC121, ACC215, ACC216, ACC222, ACC224, ACC270AC, CIS105, ECN211, ECN212, [FYC], [MA], [SQ], [SG]) 3. Compose effective oral, written, and visual communications to disseminate financial information to internal and external stakeholders. (ACC111, ACC112, ACC212, ACC219, ACC220, ACC221, ACU305, ACU315, ACU321, ACU325, ACU405, ACU410, ACU411, ACU490, BUS305, BUS310, CIS114DE, GBS205, MKT271, ACC115, ACC215, ACC216, ACC222, ACC224, ACC270AC, CIS105, ECN211, [FYC], GBS233, (COM)) 4. Prepare managerial, accounting, and financial reports, documents, and presentations using appropriate software and technology. (ACC111, ACC112, ACC212, ACC219, ACC220, ACC221, ACU305, ACU315, ACU321, ACU325, ACU405, ACU410, ACU411, ACU490, BUS305, BUS310, CIS114DE, GBS205, GBS220, GBS221, MGT147, MNG300, MKT271, ACC121, ACC215, ACC216, ACC222, ACC224, CIS105, [FYC], GBS233, [MA], (COM)) 5. Analyze legal, compliance, and regulatory issues in business. (ACC111, ACC112, ACC219, ACC220, ACC221, ACU305, ACU321, ACU405, ACU410, ACU411, ACU490, CIS114DE, GBS205, ACC121, ACC215, ACC216, ACC222, ACC224, ACC270AC, [FYC]) 6. Develop a foundation of solid ethical values in line with standards for accounting, management, and financial professionals. (ACC111, ACC212, ACC219, ACC220, ACC221, ACU305, ACU315, ACU321, ACU325, ACU405, ACU410, ACU411, ACU490, GBS151, GBS205, MNG300, ACC222, ACC224, [FYC], [HU]) 7. Develop business solutions collaboratively across a variety of professional settings. (ACC111, ACC112, ACC212, ACC219, ACC220, BUS305, BUS310, ACC221, ACU305, ACU315, ACU321, ACU325, ACU405, ACU410, ACU411, ACU490, CIS114DE, GBS151, GBS205, GBS220, GBS221, MGT147, MNG300, MKT271, ACC222, ACC224, ACC270AC, CIS105, ECN211, ECN212, [FYC], GBS233, [HU], [MA], (COM)) 8. Demonstrate leadership skills through collaboration and active participation in the business environment. (ACU490, FYE101, FYE103, GBS151, GBS205, MGT147, MNG300, ACC270AC, ECN211, ECN212, [FYC], GBS233, [HU], (COM)) 9. Apply skills, knowledge, and habits of mind necessary to succeed as an accounting or financial professional. (ACC111, ACC112, ACC212, ACC219, ACC220, ACC221, ACU305, ACU315, ACU321, ACU325, ACU405, ACU410, ACU411, ACU490, BUS305, BUS310, CIS114DE, FYE101, FYE103, GBS151, GBS205, GBS220, GBS221, MGT147, MNG300, MKT271, ACC115, ACC215, ACC216, ACC222, ACC224, ACC270AC, CIS105, ECN211, ECN212, [FYC], GBS233, [HU], [MA], [SG], [SQ], (COM))

Program Notes
Students must earn a grade of C or better in all courses within the program. Students should review examination and other requirements for Certified Public Accountant (CPA) licensure and Certified Management Accountant (CMA) certification. For more information, please speak with a faculty or academic advisor. ACC111 and ACC112 must be completed with a B or better within five years prior to the completion of the program. This requirement may be waived by the Program Director.

Program Prerequisites
None

Program Prerequisites
	Credits:

Required Courses
ACC111 Accounting Principles I 3 + ACC112 Accounting Principles II 3 + ACC212 Managerial Accounting 3 + ACC219 Intermediate Accounting I 3 + ACC220 Intermediate Accounting II 3 + ACC221 Tax Accounting 3 + ACU305 Accounting Information Systems 3 + ACU315 Cost Accounting 3 + ACU321 Tax Accounting II 3 + ACU325 Forensic Accounting 3 + ACU405 Auditing 3 + ACU410 Advanced Accounting I 3 + ACU411 Advanced Accounting II 3 + ACU490 Accounting Capstone 3 + BUS305 Business Analytics 3 + BUS310 Finance Principles 3 CIS114DE Excel Spreadsheet 3 FYE101 Introduction to College, Career and Personal Success (1) OR FYE103 Exploration of College, Career and Personal Success (3) 1-3 GBS151 Introduction to Business 3 GBS205 Legal, Ethical, and Regulatory Issues in Business 3 + GBS220 Quantitative Methods in Business 3 + GBS221 Business Statistics 3 + MNG300 Management Principles 3 MKT271 Principles of Marketing 3			Credits: 70-72

Restricted Electives
Students should consult with their college’s Program Director or their faculty or academic advisor to select courses that best align with academic and professional goals. Students will select six (6) credits from one or more of the following lists of courses, based on their goals for licensure, certification, or embedded awards. Associates in Applied Science (AAS) in Accounting and Certificate of Completion (CCL) in Accounting: ACC115 Computerized Accounting 3 + ACC222 Payroll Accounting 3 Certificate of Completion (CCL) in Enrolled Agent: ACC121 Individual Tax Preparation 3 + ACC224 Tax Practice Administration and Business Entity Analysis 3 Certified Public Accountant (CPA) Licensure: + ACC215 Governmental and Not-For-Profit Accounting 3 + ACC216 Fraud Examination 3 + ACC224 Tax Practice Administration and Business Entity Analysis 3 + ACC270AC Accounting Internship 3 Certified Management Accountant (CMA) Certification: MGT147 Supply Chain Management 3	Credits: 6

Arizona General Education Curriculum (AGEC)
AGEC-A			Credits: 35-44
A single course with an [HU], [SB], [L], or [SG]/[SQ] designation may also be used to satisfy the Oral Communication, or Awareness Area ([C], [G] and/or [H]) requirement(s).


First-Year Composition [FYC]			Credits: 6
+ ENG101 First-Year Composition (3) OR + ENG107 First-Year Composition for ESL (3) AND + ENG102 First-Year Composition (3) OR + ENG108 First-Year Composition for ESL (3) 6

Literacy and Critical Inquiry [L]			Credits: 3
+ GBS233 Business Communication 3

Mathematics [MA]			Credits: 3-6
+ MAT150 College Algebra/Functions (5) OR + MAT151 College Algebra/Functions (4) OR + MAT152 College Algebra/Functions (3) OR + MAT155 College Algebra/Functions with Review (5) OR + MAT156 College Algebra/Functions with Review (6) OR Higher level course in the Mathematical Applications [MA] area (3-6) 3-6

Humanities, Arts and Design [HU]			Credits: 6
Any approved general education courses in the Humanities, Arts and Design [HU] area. 6

Social-Behavioral Sciences [SB]			Credits: 6
ECN211 Macroeconomic Principles (3) AND ECN212 Microeconomic Principles (3) 6

Natural Sciences [SG]/[SQ]			Credits: 8
Any approved general education course in the Natural Sciences (Quantitative) [SQ] area (4) AND Any approved general education course in the Natural Sciences (Quantitative) [SQ] area or the Natural Sciences (General) [SG] area (4). 8

Awareness Areas			Credits: 0-6
These requirements may be shared with Core Requirements.

MCCCD Additional Requirements

Oral Communication (COM)			Credits: 3
COM100 Introduction to Human Communication (3) OR COM110 Interpersonal Communication (3) OR + COM225 Public Speaking (3) OR COM230 Small Group Communication (3) OR COM263 Elements of Intercultural Communication (3) 3 Students pursuing the Associate of Applied Science in Accounting should take COM100, or COM110, or COM225, or COM230. Students pursuing Certified Public Accountant (CPA) licensure should take COM225, or COM230, or COM263.

General Electives
	Credits:
Select courses 100-level or higher to complete a minimum of 120 semester credits. Consult with a faculty advisor, program director, and/or academic advisor to identify coursework that best aligns with academic and professional goals.

+ indicates course has prerequisites and/or corequisites.
++ indicates that any suffixed course may be selected.

MCCCD Governing Board Approval Date: May 28, 2024

All information published is subject to change without notice. Every effort has been made to ensure the accuracy of information presented, but based on the dynamic nature of the curricular process, course and program information is subject to change in order to reflect the most current information available.

Computer/Statistics/Quantitative Applications [CS]			Credits: 3
CIS105 Survey of Computer Information Systems 3

Cultural Diversity in the US [C]			Credits: 0-3
Any approved general education course with the Cultural Diversity with the U.S. [C] awareness area designation. 0-3

Historical/Global Awareness [H]/[G]			Credits: 0-3
Any approved general education course with the Historical [H] or Global [G] awareness area designation. 0-3

MCCCD Additional Requirements			Credits: 3
Courses in this area may also be applied to the AGEC Core Requirements. To minimize total credits required for degree and maximize transferable credits, it is recommended that courses be selected that meet more than one requirement wherever possible.

Subject Options			Credits:

Critical Reading (CRE)			Credits: