Accounting
The Associate in Applied Science (AAS) in Accounting program is designed to provide fundamental skills for individuals planning to enter the field of accounting. Possible entry-level jobs for this program include accounting clerk, accounts payable/receivable clerk, claims clerk, payroll clerk, credit clerk, bookkeeper, accounting intern, tax preparation or comparable positions. This program may prepare students for certification in Certified Bookkeeper (CB), Enrolled Agent (EA), and Certified Payroll Professional (CPP). Certificates of Completion (CCL) in Accounting and Enrolled Agent are available.
Details
Field of Interest
Business, Entrepreneurialism, and Management
Degree Type
Associate in Applied Science (AAS)
Academic Plan
Accounting (DEG)
Academic Plan Code
3149
Total credits required
62-73
Effective Term
Fall 2023
Notes
Students must earn a grade of C or better in all courses within the program.
Consultation with an Academic Advisor is recommended for course selection.
What You'll Learn
- Apply effective oral, written, and visual business communication skills. (GBS120, GBS233, [FYC], (COM))
- Use basic mathematics and accounting principles to report the financial position of an organization. (ACC105, ACC111, ACC112, ACC115, ACC121, ACC211, ACC212, ACC219, ACC221, ACC222, ACC230, ACC240, ACC+++++, GBS131, GBS220, GBS221, GBS261, [MA])
- Apply current technology to specific business tasks. (ACC115, CIS105, CIS114DE)
- Evaluate the legal, ethical and social implications of business decisions and their impact on various individuals, groups and societies. (ACC111, ACC121, ACC221, ECN211, ECN212, GBS151, GBS205, MGT101, MGT175, MGT229, SBU200, [HU])
- Demonstrate critical thinking through written and oral formats. (ACC+++++, GBS120, GBS151, GBS205, GBS220, GBS233, SBU200, [FYC], [HU], [SG/SQ], (COM),(CRE))
- Apply functions of modern business, including business principles, marketing, labor relations, and risk to business situations. (GBS151, GBS205, MGT101, MGT175, MGT229)
- Apply principles and practices of accounting to analyze and interpret general purpose financial statements. (ACC105, ACC111, ACC112, ACC115, ACC121, ACC211, ACC212, ACC219, ACC221, ACC222, ACC230, ACC240, ACC+++++)
- Apply basic rules of financial accounting to business transactions. (ACC105, ACC111, ACC112, ACC115, ACC121, ACC211, ACC212, ACC219, ACC221, ACC222, ACC230, ACC240, ACC+++++)
- Apply basic rules of managerial accounting to business decision making. (ACC212, ACC240)
- Apply appropriate procedures to prepare individual, partnership, and corporate taxes, including tax reporting for income, payroll, sales, and personal property. (ACC105, ACC121, ACC221, ACC222)
- Demonstrate an understanding of compliance in accounting, reporting and tax. (ACC105, ACC121, ACC221, ACC222, GBS205)
| Course # | Course Title | Credits |
|---|---|---|
| Credits: | 34-39 | |
| ACC111 | Accounting Principles I (3) AND | |
| ACC230 | Uses of Accounting Information I (3) AND | |
| ACC240 | Uses of Accounting Information II (3) | |
| OR | ||
| ACC111 | Accounting Principles I (3) AND | |
| ACC112 | Accounting Principles II (3) AND | |
| ACC212 | Managerial Accounting (3) | |
| OR | ||
| ACC211 | Financial Accounting (3) AND | |
| ACC212 | Managerial Accounting (3) | 6-9 |
| ACC105 | Payroll, Sales and Property Taxes (3) OR | |
| ACC222 | Payroll Accounting (3) | 3 |
| ACC115 | Computerized Accounting | 3 |
| ACC121 | Individual Tax Preparation (3) OR | |
| ACC221 | Tax Accounting (3) | 3 |
| ACC219 | Intermediate Accounting I | 3 |
| CIS114DE | Excel Spreadsheet | 3 |
| CIS105 | Survey of Computer Information Systems | 3 |
| FYE101 | Introduction to College, Career and Personal Success (1) OR | |
| FYE103 | Exploration of College, Career and Personal Success (3) | 1-3 |
| GBS151 | Introduction to Business | 3 |
| GBS205 | Legal, Ethical, and Regulatory Issues in Business | 3 |
| GBS120 | Workplace Communication Skills (3) OR | |
| GBS233 | Business Communication (3) | 3 |
Course Sequence by Term
| Course # | Course Title | Credits |
|---|---|---|
| Credits: | 6 | |
| Students must select six (6) credits from the list below: | ||
| ACC+++ Any additional ACC Accounting course(s) except ACC111, ACC112, ACC211, ACC212, ACC230, ACC240 | 0-6 | |
| GBS131 | Business Calculations | 3 |
| GBS220 | Quantitative Methods in Business | 3 |
| GBS221 | Business Statistics | 3 |
| GBS261 | Investments I | 3 |
| MGT101 | Techniques of Supervision (3) OR | |
| MGT175 | Business Organization and Management (3) OR | |
| MGT229 | Management and Leadership I (3) | 3 |
| Course # | Course Title | Credits |
|---|---|---|
| None | ||
| General Education Requirement | Credits: 22-28 | |
| General Education Core | Credits: 12-18 | |
| First-Year Composition | Credits: 6 | |
| ENG101 | First-Year Composition (3) OR | |
| ENG107 | First-Year Composition for ESL (3) AND | |
| ENG102 | First-Year Composition (3) OR | |
| ENG108 | First-Year Composition for ESL (3) | 6 |
| Oral Communication | Credits: 3 | |
| COM100 | Introduction to Human Communication (3) OR | |
| COM110 | Interpersonal Communication (3) OR | |
| COM225 | Public Speaking (3) OR | |
| COM230 | Small Group Communication (3) | 3 |
| Critical Reading | Credits: 0-3 | |
| CRE101 | College Critical Reading and Critical Thinking (3) OR | |
| Equivalent by assessment | 0-3 | |
| Mathematics | Credits: 3-6 | |
| Any approved general education course from the Mathematics area. | 3-6 | |
| General Education Distribution | Credits: 10 | |
| Humanities and Fine Arts | Credits: 3 | |
| Any approved general education course from the Humanities, Arts and Design [HU] area. | 3 | |
| Social and Behavioral Sciences | Credits: 3 | |
| ECN211 | Macroeconomic Principles (3) OR | |
| ECN212 | Microeconomic Principles (3) OR | |
| SBU200 | Society and Business (3) | 3 |
| Natural Sciences | Credits: 4 | |
| Any approved general education course from the Natural Sciences area. | ||
At Maricopa, we strive to provide you with accurate and current information about our degree and certificate offerings. Due to the dynamic nature of the curriculum process, course and program information is subject to change. As a result, the course list associated with this degree or certificate on this site does not represent a contract, nor does it guarantee course availability. If you are interested in pursuing this degree or certificate, we encourage you to meet with an advisor to discuss the requirements at your college for the appropriate catalog year.