Accounting
A.A.S. - Occupational Degree
This degree program is designed for students seeking a two-year vocational degree. A variety of accounting along with complementary business and general education courses will guide the student to establish a clearly focused foundation to enter the accounting profession in a wide range of available positions.
Program Purpose
Graduates will demonstrate ability in accounting for skilled entry level positions within both the private and public accounting sectors.
Learning Outcomes
- Complete the accounting cycle using assumptions, constraints, and principles in compliance with generally accepted accounting principles.
- Complete accounting activities using computerized accounting software.
- Prepare basic income tax returns.
- Demonstrate an understanding of the requirements of payroll in the accounting industry.
- Describe and report costing concepts for business entities for decision making including budgeting and forecasting.
- Define and identify types of fraud found in business as well as develop methods of detection, investigation, and prevention and internal control.
- Demonstrate an understanding of how government and non-profits record economic activity, prepare budgets, and report financial results.
- Apply business analysis and decision making methods using equity and credit analysis and valuation models.
- Apply accounting concepts learned in the degree/certificate program to real world examples.
Program Map
Recommended Program Map / Program Requirements
This program map has been updated for new students starting in Fall 2025 (or after). Students following previous catalogs can find corresponding program maps in Self-Service/Student Planning. For official requirements, refer to the AWC Catalog.
The recommended plan below meets all program requirements. If the classes listed as recommended don’t align with your schedule or interests, alternative options are available. Visit Academic Planning to get started on your personalized Academic Plan or schedule an appointment with your Faculty Advisor or the Advisement Services Office.
First Semester: Fall
Course | Course Title | Credits | Area |
---|---|---|---|
ENG 101 or ENG 107 |
Freshman Composition I/GE | 3 | GE-Written Communication |
ACC 100 | Introduction to Accounting | 3 | Major Requirement |
BUA 100 | Survey of Business | 3 | Departmental Requirement |
MAT 142 | College Mathematics with Applications | 3 | GE-Quantitative Reasoning |
CIS 105 or CIS 120 |
Introduction to Business Systems (preferred) or Introduction to Computer Information Systems |
3 | Departmental Requirement |
15 |
Second Semester: Spring
Course | Course Title | Credits | Area |
---|---|---|---|
ENG 102 | Freshman Composition II (recommended) or another course from Written & Oral Communication |
3 | GE-Written & Oral Communication |
ACC 211 | Financial Accounting | 3 | Major Requirement |
ACC 115 | Computerized Accounting | 3 | Major Requirement |
ACC 125 | Introduction to Payroll Accounting | 3 | Major Requirement |
CIS 121 | Spreadsheet | 3 | Departmental Requirement |
15 |
Third Semester: Summer
Course | Course Title | Credits | Area |
---|---|---|---|
ACC 212 | Managerial Accounting | 3 | Major Requirement |
PHI 105 | Introduction to Ethics/GE (recommended) or another course from Arts & Humanities |
3 | GE-Arts & Humanities |
6 |
Fourth Semester: Fall
Course | Course Title | Credits | Area |
---|---|---|---|
ACC 120 | Income Tax Procedures | 3 | Major Requirement |
ACC 230 | Principles of Fraud Examination | 3 | Major Requirement |
ACC 240 | Government Accounting | 3 | Major Requirement |
ACC 260 | Accounting Ethics | 3 | Major Requirement |
ECN100 or ECN240 or ECN250 | Introduction to Economics or Principles of Macroeconomics or Principles Microeconomics (recommended) |
3 | Departmental Requirement |
15 |
Fifth Semester: Spring
Course | Course Title | Credits | Area |
---|---|---|---|
ACC 220 | Introduction to Cost Accounting | 3 | Major Requirement |
ACC 250 | Financial Statement Analyses | 3 | Major Requirement |
POS 130 | State & Local Politics/GE or another course from Institutions in the Americas |
3 | GE-Institutions in the Americas |
ENV 101 | Environmental Science/GE (recommended) or another course from Natural Sciences |
4 | GE-Natural Sciences |
SOC 101 | Introduction to Sociology/GE (recommended) or another course from Social & Behavioral Sciences |
3 | GE-Social & Behavioral Sciences |
16 |