MCCCD Program Description

Major: 3149 Catalog Year: 2023-2024 Effective Term: 2020 Fall Last Admit Term: 2022 Summer Award: AAS Total Credits: 61-70 CIP Code: 52.0301	Primary College: Phoenix College Initiating College: Estrella Mountain Community College Program Availability: Not Found Program Availability: Shared Program Availability: CG, EM, GC, GW, MC, PC, PV, RS, SC, SM Field of Interest: Business, Entrepreneurialism and Management Instructional Council: Business/Management (03) GPA: 2.00
SOC Code: Upon completion of this degree, students may pursue a career as: 13-2011.01 Accountants 43-3011.00 Bill and Account Collectors 43-3031.00 Bookkeeping, Accounting, and Auditing Clerks 13-2031.00 Budget Analysts 13-2041.00 Credit Analysts 13-2081.00 Tax Examiners and Collectors, and Revenue Agents 13-2082.00 Tax Preparers

Description: The Associate in Applied Science (AAS) in Accounting program is designed to provide fundamental skills for individuals planning to enter the field of accounting. Possible entry-level jobs for this program include accounting clerk, accounts payable/receivable clerk, claims clerk, payroll clerk, credit clerk, bookkeeper, accounting intern, tax preparation or comparable positions. This program may prepare students for certification in Certified Bookkeeper (CB), Enrolled Agent (EA), and Certified Payroll Professional (CPP). Certificates of Completion (CCL) in Accounting and Enrolled Agent are available.

Learning Outcomes
1. Apply effective oral, written, and visual business communication skills. (GBS120, GBS233, [FYC], (COM)) 2. Use basic mathematics and accounting principles to report the financial position of an organization. (ACC105, ACC111, ACC112, ACC115, ACC121, ACC211, ACC212, ACC219, ACC221, ACC222, ACC230, ACC240, ACC+++++, GBS131, GBS220, GBS221, GBS261, [MA]) 3. Apply current technology to specific business tasks. (ACC115, CIS105, CIS114DE) 4. Evaluate the legal, ethical and social implications of business decisions and their impact on various individuals, groups and societies. (ACC111, ACC121, ACC221, ECN211, ECN212, GBS151, GBS205, MGT101, MGT175, MGT229, SBU200, [HU]) 5. Demonstrate critical thinking through written and oral formats. (ACC+++++, GBS120, GBS151, GBS205, GBS220, GBS233, SBU200, [FYC], [HU], [SG/SQ], (COM),(CRE)) 6. Apply functions of modern business, including business principles, marketing, labor relations, and risk to business situations. (GBS151, GBS205, MGT101, MGT175, MGT229) 7. Apply principles and practices of accounting to analyze and interpret general purpose financial statements. (ACC105, ACC111, ACC112, ACC115, ACC121, ACC211, ACC212, ACC219, ACC221, ACC222, ACC230, ACC240, ACC+++++) 8. Apply basic rules of financial accounting to business transactions. (ACC105, ACC111, ACC112, ACC115, ACC121, ACC211, ACC212, ACC219, ACC221, ACC222, ACC230, ACC240, ACC+++++) 9. Apply basic rules of managerial accounting to business decision making. (ACC212, ACC240) 10. Apply appropriate procedures to prepare individual, partnership, and corporate taxes, including tax reporting for income, payroll, sales, and personal property. (ACC105, ACC121, ACC221, ACC222) 11. Demonstrate an understanding of compliance in accounting, reporting and tax. (ACC105, ACC121, ACC221, ACC222, GBS205)

Program Notes
Students must earn a grade of C or better in all courses in the program. Consultation with an Academic Advisor is recommended for course selection. This program replaces: AAS/3130 Accounting-Specialized Para-Professional AAS/3131 Accounting Paraprofessional

Admission Criteria
None

Required Courses

ACC111 Accounting Principles I (3) AND
+ ACC230 Uses of Accounting Information I (3) AND
+ ACC240 Uses of Accounting Information II (3)
OR
ACC111 Accounting Principles I (3) AND
+ ACC112 Accounting Principles II (3) AND
+ ACC212 Managerial Accounting (3)
OR
ACC211 Financial Accounting (3) AND
+ ACC212 Managerial Accounting (3) 6-9

ACC105 Payroll, Sales and Property Taxes (3) OR
+ ACC222 Payroll Accounting (3) 3

ACC115 Computerized Accounting 3

ACC121 Individual Tax Preparation (3) OR
+ ACC221 Tax Accounting (3) 3

+ ACC219 Intermediate Accounting I 3

CIS114DE Excel Spreadsheet 3
CIS105 Survey of Computer Information Systems 3
GBS151 Introduction to Business 3
GBS205 Legal, Ethical, and Regulatory Issues in Business 3

GBS120 Workplace Communication Skills (3) OR
+ GBS233 Business Communication (3) 3

Credits: 33-36

Restricted Electives
Students must select six (6) credits from the list below: ACC+++ Any additional ACC Accounting course(s) except ACC111, ACC112, ACC211, ACC212, ACC230, ACC240 0-6 GBS131 Business Calculations 3 + GBS220 Quantitative Methods in Business 3 + GBS221 Business Statistics 3 GBS261 Investments I 3 MGT101 Techniques of Supervision (3) OR MGT175 Business Organization and Management (3) OR MGT229 Management and Leadership I (3) 3	Credits: 6

General Electives
None	Credits:

General Education Requirements

General Education Requirement	Credits: 22-28

General Education Core	Credits: 12-18

First-Year Composition	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

Oral Communication	Credits: 3
COM100 Introduction to Human Communication (3) OR COM110 Interpersonal Communication (3) OR + COM225 Public Speaking (3) OR COM230 Small Group Communication (3) 3

Critical Reading	Credits: 0-3
+ CRE101 College Critical Reading and Critical Thinking (3) OR Equivalent by assessment 0-3

Mathematics	Credits: 3-6
Any approved general education course from the Mathematics area. 3-6

General Education Distribution	Credits: 10

Humanities, Arts and Design	Credits: 3
Any approved general education course from the Humanities, Arts and Design [HU] area. 3

Social-Behavioral Sciences	Credits: 3
ECN211 Macroeconomic Principles (3) OR ECN212 Microeconomic Principles (3) OR SBU200 Society and Business (3) 3

Natural Sciences	Credits: 4
Any approved general education course from the Natural Sciences area.

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

MCCCD Governing Board Approval Date: November 26, 2019

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.