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Center for Curriculum and Transfer Articulation Not Found
Major: 3130
Effective Term: 2009 Spring      

Award: AAS
Total Credits: 64-67
CIP Code: 52.0302

Instructional Council: Business/Management (03)
GPA: 2.00
SOC Code: 13-2082, 43-3031, 43-3051, 43-4011, 43-9111?


Description: The Associate in Applied Science (AAS) in Accounting Specialized Para-Professional program prepares the student for entry into the accounting field as an accounting clerk, or a junior accountant who performs a variety of routine calculating and verification tasks; summarizes and posts data in designated books; performs a variety of other duties such as making invoices or monthly statements, preparing payrolls, verifying bank accounts, keeping record files, making periodic reports of business activities, and listing and checking details as instructed. He or she may devise, install and supervise the operation of general accounting, budget, and cost systems either manually or by computer. Computer application skills are important.



Required Courses
ACC111 Accounting Principles I 3
ACC112 Accounting Principles II 3
ACC115 Computerized Accounting 2
ACC212 Managerial Accounting 3
ACC219 Intermediate Accounting I 3
ACC221 Tax Accounting 3
ACC222 Payroll Accounting 3

BPC110 Computer Usage and Applications (3) OR
CIS105 Survey of Computer Information Systems (3) 3

CIS117DM Microsoft Access - Database Management (3) OR
CIS117AM Database Management: Microsoft Access - Level I(1) AND
CIS117BM Database Management: Microsoft Access - Level II (1) AND
CIS117CM Database Management: Microsoft Access - Level III (1) 3

GBS151 Introduction to Business 3
+ GBS233 Business Communication 3

+ MAT120 Intermediate Algebra (5) OR
+ MAT122 Intermediate Algebra (3) OR
Satisfactory completion of a higher level mathematics course. 3-5
Credits: 35-37

Program Competencies
1. Define the basic principles of financial accounting and apply them to business problems. (ACC111)
2. Report financial accounting information for partnerships and corporations. (ACC112)
3. Perform common accounting operations on a microcomputer accounting system. (ACC115)
4. Use accounting information in the decision-making process for service, merchandising, and manufacturing businesses. (ACC212)
5. Apply accounting principles to establishing asset values, recognizing liabilities and to problems of income determination. (ACC219)
6. Interpret income tax laws related to accounting procedures and apply that knowledge to varied accounting systems and types of businesses. (ACC221)
7. Create, edit and print electronic spreadsheets using business math formulas. (BPC110, CIS105)
8. Compute percentages, ratios, interest, and other mathematical values. (MAT120, MAT122)
9. Describe the economic, social and political responsibilities of business enterprises. (GBS151)
10. Communicate information and ideas in a clear, concise, and correct business style. (GBS233)
11. Prepare payroll and reports. (ACC222)
12. Create, edit, sort and update file data and generate valid reports using single and multiple files. (BPC117)

+ indicates course has prerequisites and/or corequisites.
++ indicates that any suffixed course may be selected.
MCCCD Governing Board Approval Date: 6-26-01

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.