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Center for Curriculum and Transfer Articulation
Major: 3149
Effective Term: 2023 Fall   

Award: AAS
Total Credits: 62-73
CIP Code: 52.0301

Instructional Council: Business/Management
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 within the program.

Consultation with an Academic Advisor is recommended for course selection.

Required Courses
ACC111 Accounting Principles I (3) AND
+ ACC230 Uses of Accounting Information I (3) AND
+ ACC240 Uses of Accounting Information II (3)
ACC111 Accounting Principles I (3) AND
+ ACC112 Accounting Principles II (3) AND
+ ACC212 Managerial Accounting (3)
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

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

GBS120 Workplace Communication Skills (3) OR
+ GBS233 Business Communication (3) 3
Credits: 34-39

+ indicates course has prerequisites and/or corequisites.
++ indicates that any suffixed course may be selected.
MCCCD Governing Board Approval Date: June 28, 2022

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.