Jul 06, 2022  
BC3 Academic Catalog: 2021-2022 
BC3 Academic Catalog: 2021-2022 [ARCHIVED CATALOG]

Accounting, A.A.S.

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Accounting (301)
Associate in Applied Science Degree

This program provides concepts, principles, and standards that prepare the student for initial employment in the accounting field. This degree program develops specific skills in accounting with computer applications, and general skills in management, business law, and communications. Careers in the private and public sectors include positions in general ledger accounting, budgeting, and payroll accounting. A graduate of this program seeks employment as a governmental accountant, junior accountant, cost accountant, accounting trainee, accounting clerk, accounting assistant, financial clerk, and control clerk.

Courses listed in the first/third semester will be scheduled for the fall; second/fourth semester courses will be scheduled for the spring.

Prerequisites/Corequisites: Some courses require another course to be taken beforehand or at the same time. To check if a course has a prerequisite or corequisite, see the course description.

Program Competencies:

The student/graduate will be able to:

  • Apply accounting concepts and terms to accounting problems.
  • Complete the payroll process in a simulated payroll project.
  • Analyze the financial effects of a company’s activities.
  • Complete computerized accounting cycle tasks and reports using general ledger accounting software.

Minimum - 62 credits


1 Any mathematics course taken as a part of the requirements in any Business Program must be taken concurrently with or prior to Survey of Accounting (ACCT 110) or Financial Accounting (ACCT 203).

2 Business Electives must be selected from the BUSN list of courses.

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