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Accounting - Specialized Para-Professional - AAS

Major: 3130
Effective Term: 2009 Spring Final Term: Current
Award: AAS
Total Credits: 64-67
Description: This program prepares the student for entry into the accounting field as an accounting clerk, or a junior accountant who performs a variety of routine calculating and verification tasks; summarizes and posts data in designated books; performs a variety of other duties such as making invoices or monthly statements, preparing payrolls, verifying bank accounts, keeping record files, making periodic reports of business activities, and listing and checking details as instructed. He or she may devise, install and supervise the operation of general accounting, budget, and cost systems either manually or by computer. Computer application skills are important.
Program Notes: ++ indicates any module.
Students must earn a grade of "C" or better for each course listed in the "Required Courses" area.
Admission Criteria: None
Program Prerequisites: None
Required Courses
 Credits: 35-37
 ACC111Accounting Principles I3
 ACC112Accounting Principles II3
 ACC115Computerized Accounting2
 ACC212Managerial Accounting3
 ACC219Intermediate Accounting I3
 ACC221Tax Accounting3
 ACC222Payroll Accounting3
 BPC110Computer Usage and Applications (3) OR 
 CIS105Survey of Computer Information Systems (3)3
 BPC/CIS117DMMicrosoft Access - Database Management (3) OR 
 BPC/CIS117AMDatabase Mgt: Microsoft Access Level I (1) AND 
 BPC/CIS117BMDatabase Mgt: Microsoft Access Level II (1) AND 
 BPC/CIS117CMDatabase Mgt: Microsoft Access Level III (1)3
 GBS151Introduction to Business3
+GBS233Business Communication3
+MAT120Intermediate Algebra (5) OR 
+MAT122Intermediate Algebra (3) OR 
  Satisfactory completion of a higher level mathematics course.3-5
Restricted Electives
 Credits: 8
 ACC220Intermediate Accounting II3
 ACC270++Accounting Internship (1) (Any module) OR 
 ACC296++Cooperative Education (1-4) (Any module)1-4
+CIS159Visual Basic Programming I3
+CIS162ACVisual C++: Level I3
+CIS163AAJava Programming: Level I3
+CIS235e-commerce3
+GBS205Legal, Ethical/Regulatory Issues3
+GBS221Business Statistics3
 IBS101Introduction to International Business3
 MGT229Management and Leadership I3
 MGT251Human Relations in Business3
 CWE198++Career Work Experience (Any module)1-3
General Education
General Education RequirementCredits: 21-22
General Education CoreCredits: 12
First-Year CompositionCredits: 6
+ENG101First-Year Composition (3) AND 
+ENG102First-Year Composition (3)6
Oral CommunicationCredits: 3
 COM100Introduction to Human Communication (3)3
Critical ReadingCredits: 3
 CRE101College Critical Reading (3) OR 
  Equivalent by assessment.3
MathematicsCredits: 0
 Met by MAT120 (5) or MAT122 (3) in Required Courses area OR 
  Satisfactory completion of a higher level mathematics course.
General Education DistributionCredits: 9-10
Humanities and Fine ArtsCredits: 2-3
 Any approved general education course in the Humanities and Fine Arts Area2-3
Social and Behavioral SciencesCredits: 3
 ECN211Macroeconomic Principles (3) OR 
 ECN212Microeconomic Principles (3)3
Natural SciencesCredits: 4
 Any approved general education course from the Natural Sciences Area4

Program Competencies

  1. Define the basic principles of financial accounting and apply them to business problems. (ACC111)
  2. Report financial accounting information for partnerships and corporations. (ACC112)
  3. Perform common accounting operations on a microcomputer accounting system. (ACC115)
  4. Use accounting information in the decision-making process for service, merchandising, and manufacturing businesses. (ACC212)
  5. Apply accounting principles to establishing asset values, recognizing liabilities and to problems of income determination. (ACC219)
  6. Interpret income tax laws related to accounting procedures and apply that knowledge to varied accounting systems and types of businesses. (ACC221)
  7. Create, edit and print electronic spreadsheets using business math formulas. (BPC110, CIS105)
  8. Compute percentages, ratios, interest, and other mathematical values. (MAT120, MAT122)
  9. Describe the economic, social and political responsibilities of business enterprises. (GBS151)
  10. Communicate information and ideas in a clear, concise, and correct business style. (GBS233)
  11. Prepare payroll and reports. (ACC222)
  12. Create, edit, sort and update file data and generate valid reports using single and multiple files. (BPC117)

Additional information is available at MCCCD's Center for Curriculum and Transfer Articulation.

All information published is subject to change without notice. Every effort has been made to ensure the accuracy of information presented, but based on the dynamic nature of the curricular process, course and program information is subject to change.

Please refer to the Official MCCCD CCTA website for official programs information.

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