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Major Code: 3149
Award: AAS
CIPS Code: 52.0301
Total Credits: 60-65

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.

Program Notes

Students must earn a grade of C or better in all courses required within the program. ++ indicates any suffixed courses. Consultation with an Academic Advisor is recommended for course selection.

Program Prerequisites

Credits: 0-3
CRE101College Critical Reading and Critical Thinking (3) OR
Equivalent as indicated by assessment (0).

Required Courses

Credits: 29-32
ACC111Accounting Principles I (3) AND
ACC230Uses of Accounting Information I (3) AND
ACC240Uses of Accounting Information II (3)
ACC111Accounting Principles I (3) AND
ACC112Accounting Principles II (3) AND
ACC212Managerial Accounting (3)
ACC211Financial Accounting (3) AND
ACC212Managerial Accounting (3) 6-9
ACC105Payroll, Sales and Property Taxes 3
ACC115Computerized Accounting 2
ACC121Income Tax Preparation (3) OR
ACC221Tax Accounting (3) 3
CIS114DEExcel Spreadsheet 3
CIS105Survey of Computer Information Systems 3
GBS151Introduction to Business 3
GBS205Legal, Ethical and Regulatory Issues in Business 3
GBS233Business Communication 3

Restricted Electives

Credits: 9
ACC+++++ Any ACC Accounting course(s) except courses used
to satisfy Required Courses area.
CIS117DMMicrosoft Access: Database Management 3
GBS110Human Relations in Business and Industry (3) OR
MGT251Human Relations in Business (3) 3
GBS131Business Calculations 3
GBS207Business Law (General Corporate) 3
GBS220Quantitative Methods in Business 3

General Education Requirements

General Education RequirementCredits: 22-24
General Education DistributionCredits: 10
General Education CoreCredits: 12-14
First-Year CompositionCredits: 6
ENG101First-Year Composition (3) OR
ENG107First-Year Composition for ESL (3) AND
ENG102First-Year Composition (3) OR
ENG108First-Year Composition for ESL (3) 6
Oral CommunicationCredits: 3
Any approved general education course from the Oral Communication area.
Met by CRE101 OR equivalent as indicated by assessment in the Program Prerequisites area.
MathematicsCredits: 3-5
MAT120Intermediate Algebra (5) OR
MAT121Intermediate Algebra (4) OR
MAT122Intermediate Algebra (3) OR
Satisfactory completion of a higher level mathematics course.
Humanities and Fine ArtsCredits: 3
Any approved general education course from the Humanities and Fine Arts area.
Social and Behavioral SciencesCredits: 3
ECN211Macroeconomic Principles (3) OR
ECN212Microeconomic Principles (3) OR
SBU200Society and Business (3) 3
Natural SciencesCredits: 4
Any approved general education course from the Natural Sciences area.

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)

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.

Complete information for AAS - Accounting can be found HERE

Please refer to the MCCCD CCTA website for official information on all programs.