Associate of Applied Business Degree

Program Overview

Accounting prepares an individual for a variety of positions in the business world. Junior accountants, accountants, bookkeepers, payroll clerks, business managers, purchasing agents, fiscal analysts, and long-range financial planners are a few examples of the positions needed by every type of business. Both private and public organizations require personnel with an accounting background. Managers must have current financial information to make decisions. Accountants prepare, analyze, and verify this information.

Accountants are in the midst of a business’s activities and see all phases of a company’s operations. They are often called upon by company officers to answer difficult questions and deal with every department at all levels.

Characteristically, to be successful in the accounting profession, accountants must be curious, possess analytical and mathematical ability, and enjoy working with figures. They should be able to interpret facts and figures and be able to make judgments based on this knowledge. Accountants should be able to concentrate for long periods of time. They must be able to work well not only with computers and business systems but also with people. Accountants should have high standards of integrity.

Every company has a different accounting system, however, once the basics of accounting have been mastered, accounting graduates can fit in almost anywhere in an organization and have a good foundation for a promising career.


Program Outcomes

  1. Perform accounting duties at various accounting firms and organizations.
  2. Record business transactions and prepare financial statements for sole proprietorships, partnerships, and corporations:
  • Prepare tax returns for individuals, partnerships, and small corporations;
  • Maintain payroll records and file necessary quarterly tax returns;
  • Have a basic understanding of audits of financial statements using Generally Accepted Auditing Standards;
  • Use accounting software package for maintaining accounting records;
  • Record business transactions and prepare financial statements for a manufacturing business.

Class Sequence

Code Course Title Credits
Year 1 Fall Semester
ACC1120 Financial Accounting 4
ENG1110 Composition I 3
ENG1110 Microeconomics 3
Elective Arts & Humanities Elective 3
Spring Semester
ACC1126 Managerial Accounting 4
BUS2241 Business Law 3
COM1115 Speech 3
BUS1111 Intro to Business 3
OAM1132 Computerized Spreadsheet Applications 3
Year 2 Fall Semester
ACC1130 Payroll Accounting 3
ACC2204 Intermediate Accounting I 4
ACC2238 Fundamental of Tax Accounting I 4
ACC2243 Cost Accounting 4
Elective Natural & Physical Science Elective 3-4
Spring Semester
ACC2205 Intermediate Accounting II 4
ACC2225 Computerized Accounting 3
ACC2239 Fundamental of Tax Accounting II 4
ECN1110 Macroeconomics 3
Elective Math Elective (1115 or higher) 3
64-65