Accounting

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.

Details

Major Code: 
3149
Award: 
Associate of Applied Science (AAS)
Total credits required: 
60-65
Award notes

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

Program prerequisites
Course #Course TitleCredits
Credits:0-3
CRE101College Critical Reading and Critical Thinking (3) OR
Equivalent as indicated by assessment (0).0-3
Admission criteria

None

Required courses
Course #Course TitleCredits
Credits:29-32
ACC111Accounting Principles I (3) AND
ACC230Uses of Accounting Information I (3) AND
ACC240Uses of Accounting Information II (3)
OR
ACC111Accounting Principles I (3) AND
ACC112Accounting Principles II (3) AND
ACC212Managerial Accounting (3)
OR
ACC211Financial Accounting (3) AND
ACC212Managerial Accounting (3)6-9
 
ACC105Payroll, Sales and Property Taxes3
ACC115Computerized Accounting2
 
ACC121Income Tax Preparation (3) OR
ACC221Tax Accounting (3)3
 
CIS114DEExcel Spreadsheet3
CIS105Survey of Computer Information Systems3
GBS151Introduction to Business3
GBS205Legal, Ethical and Regulatory Issues in Business3
GBS233Business Communication3
Restricted Electives
Course #Course TitleCredits
Credits:9
ACC+++++Any ACC Accounting course(s) except courses used
to satisfy Required Courses area.9
CIS117DMMicrosoft Access: Database Management3
 
GBS110Human Relations in Business and Industry (3) OR
MGT251Human Relations in Business (3)3
 
GBS131Business Calculations3
GBS207Business Law (General Corporate)3
GBS220Quantitative Methods in Business3
Free Electives
Course #Course TitleCredits
None
General education requirements
General Education RequirementCredits: 22-24
 
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.
 
Critical ReadingCredits: 0
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.
 
General Education DistributionCredits: 10
 
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.
Competencies
  • Identify and describe tax reporting for payroll, sales and personal property. (ACC105, ACC115)
  • Demonstrate the use of a microcomputer accounting system, including the general ledger, accounts receivable, accounts payable, and payroll. (ACC105, ACC115)
  • Identify, describe, and use the fundamental principles and practices of accounting including interpretation of general purpose financial statements. (ACC111, ACC112, ACC211, ACC230)
  • Define the basic rules of financial accounting and apply them to business problems. (ACC111, ACC112, ACC211, ACC230)
  • Identify and describe procedural details for the accumulation of information and generation of reports for internal and external users. (ACC111, ACC112, ACC211, ACC230)
  • Identify, describe, and use the accounting procedures for individuals, partnerships, and corporate tax structures. (ACC121, ACC221)
  • Identify and describe the uses of accounting information for internal and external purposes with emphasis on analysis for use by management. (ACC212, ACC240)
  • Investigate, analyze, and design computer spreadsheets for solving business problems using Microsoft Excel. (CIS114DE)
  • Demonstrate the use of computer information systems, computer concepts, microcomputer applications, and programming techniques. (CIS105)
  • Identify the fundamental characteristics and functions of modern business, including business principles, marketing, labor relations, and business risk. (GBS151)
  • Identify and define legal theories, ethical issues, and the regulatory climate affecting business policies and decisions. (GBS205)
  • Create and analyze internal and external business communications, including various verbal and nonverbal techniques. (GBS233)

At Maricopa, we strive to provide you with accurate information about this degree or certificate. However, the information above represents current requirements for the academic year and may change as the result of the curricular process. This course list does not represent a contract, nor does it guarantee course availability. If you are interested in pursuing this degree or certificate, we encourage you to meet with an advisor to discuss the requirements at your college for the appropriate catalog year.