Center for Curriculum and Transfer Articulation
Major: 3149
First Term: 2013 Fall   
Award: AAS
Total Credits: 60-65
CIP Code: 52.0301

Occupational Area: Business, Management, and Administration
Instructional Council: Business/Management (03)
GPA: 2.00
SOC Code: 13-2011, 13-2031, 13-2041, 13-2061, 13-2081, 25-1011

Description: The Associate in Applied Science (AAS) in Accounting program is one of several options for students seeking to gain skills and knowledge in the field of accounting. Possible entry-level jobs for this program include accounting clerk, accounts payable/receivable clerk, claims clerk, credit clerk, full-charge bookkeeper, accounting intern, or comparable positions. A Certificate of Completion (CCL) is also available.

Suggested Course Plan Sequenced by Semester: CG, EM, GW, PC, RS, SM

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
+ ACC115 Computerized Accounting 2

ACC121 Income Tax Preparation (3) OR
+ ACC221 Tax Accounting (3) 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
+ GBS233 Business Communication 3
Credits: 29-32

Program Competencies
1. Identify and describe tax reporting for payroll, sales and personal property. (ACC105, ACC115)
2. Demonstrate the use of a microcomputer accounting system, including the general ledger, accounts receivable, accounts payable, and payroll. (ACC105, ACC115)
3. Identify, describe, and use the fundamental principles and practices of accounting including interpretation of general purpose financial statements. (ACC111, ACC112, ACC211, ACC230)
4. Define the basic rules of financial accounting and apply them to business problems. (ACC111, ACC112, ACC211, ACC230)
5. Identify and describe procedural details for the accumulation of information and generation of reports for internal and external users. (ACC111, ACC112, ACC211, ACC230)
6. Identify, describe, and use the accounting procedures for individuals, partnerships, and corporate tax structures. (ACC121, ACC221)
7. Identify and describe the uses of accounting information for internal and external purposes with emphasis on analysis for use by management. (ACC212, ACC240)
8. Investigate, analyze, and design computer spreadsheets for solving business problems using Microsoft Excel. (CIS114DE)
9. Demonstrate the use of computer information systems, computer concepts, microcomputer applications, and programming techniques. (CIS105)
10. Identify the fundamental characteristics and functions of modern business, including business principles, marketing, labor relations, and business risk. (GBS151)
11. Identify and define legal theories, ethical issues, and the regulatory climate affecting business policies and decisions. (GBS205)
12. Create and analyze internal and external business communications, including various verbal and nonverbal techniques. (GBS233)
MCCCD Governing Board Approval Date: April 23, 2013

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.