Associate of Applied Science in Accounting

The Associate of Applied Science (AAS) in Accounting emphasizes understanding the accounting cycle, processes and procedures, as well as generally accepted accounting principles. The AAS in Accounting prepares students for entry-level accounting positions such as bookkeeper, accounts receivable, accounts payable, payroll clerk, assistant to line and staff accountants, or as paraprofessionals in Certified Public Accountant (CPA) firms.

To provide maximum transferability to a Bachelor of Business Administration, it is recommended that students meet with an advisor to selectively choose courses.

Student Learning Outcomes

Students graduating with an Associate of Applied Science in Accounting will be able to:

• Demonstrate the ability to provide written documentation summarizing accounting information in an organized manner.
• Demonstrate the ability to apply the fundamental accounting equation in the analysis and recording of business transactions and understand the concepts underlying the preparation of financial statements.
• Demonstrate the ability to use special journals and subsidiary ledgers in the analysis and recording of business transactions.
• Demonstrate an understanding of state and federal payroll tax laws and properly calculate, record, and report payroll transactions for an organization.
• Demonstrate an understanding of fundamental income tax laws and prepare an individual income tax return.
• Demonstrate competency in using computer technology in the accounting processing cycle.

A minimum of 60 credits is required for the degree.