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
The recommended plan below meets the requirements to complete this program. For official requirements, visit the AWC Catalog. If the recommended classes listed below don’t fit your schedule or interests, you can take alternate classes.
Visit Academic Planning to get started on your personalized Academic Plan, or schedule an appointment with the Advising Office.
First Semester: Fall
Course | Course Title | Credits | Area |
---|---|---|---|
ENG100 or ENG101 | Intro to Composition OR Freshman Composition I | 3 | GE-Composition |
ACC 100 | Introduction to Accounting | 3 | Major Requirement |
BUA 100 | Survey of Business | 3 | Major Requirement |
MAT 142 | College Mathematics with Applications | 3 | GE-Mathematics |
CIS 120 or CIS 105 |
Introduction to Computer Information Systems OR Introduction to Business Systems (preferred) | 3 | Departmental Requirement |
15 |
Second Semester: Spring
Course | Course Title | Credits | Area |
---|---|---|---|
ENG101 or ENG102 | Freshman Composition I OR Freshman Composition II | 3 | GE-Composition |
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 (preferred) or another Arts and Humanities Course | 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 |
ECN100 OR ECN240 OR ECN250 | Intro to Economics OR Macroeconomics OR Microeconomics (preferred) | 3 | Departmental Requirement |
BUA 220 | Legal Environment of Business (preferred) or other elective | 4 | 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 |
ENV 101 | Environmental Science (preferred) or another Physical and Biological Science | 4 | GE-Science |
SOC 101 | Sociology (preferred) or another Social and Behavioral Course | 3 | GE-Physical & Biological Sciences |
13 |