Academic Catalog

Accounting AAT and AAS-T Degrees

degree Info at a Glance
Type
AAT and AAS-T Degree
Estimated # of Quarters
This degree is approximately 6 quarters long, depending on the time students need to satisfactorily complete all graduation requirements.
Admission Dates
Recommended fall and spring quarters or by instructor permission. Students with prior learning or experience should contact the instructor prior to enrolling for individual start dates, class schedule and options.
Prerequisites
COMPASS score of 68 in reading and 33 in writing, or successful completion of ENG 082, and successful completion of MAT 091 during first quarter. Also requires CAS 115 or 121 or instructor permission.

Prepares students for careers in accounting with starting positions such as a junior-level accountant, entry-level accounting supervisor, full-charge bookkeeper, fiscal technician, accounting assistant, or other entry-level accounting clerks.

Participate in realistic training through internships. Technical course curriculum is based on current industry standards. Course delivery varies between live, hybrid and online methods.

In addition to the program course requirements, students must also complete the general education requirements for the degree they seek to obtain. The two degree options in this program are the Associate of Applied Technology (AAT) or the Associate in Applied Science - Transfer (AAS-T). The different requirements for each degree are listed below.

Degree Requirements

Course NumberClass TitleCredits
ACTG 110Bookkeeping I4
ACTG 115Bookkeeping II4
ACTG 120Electronic Business Math2
ACTG 135Accounting Spreadsheets I5
ACTG 141Quickbooks I2
ACTG 143Quickbooks II3
ACTG 160Payroll & Business Taxes5
ACCT& 201Principles of Accounting I5
BUS& 201Business Law5
ACCT& 202Principles of Accounting II5
ACTG 222Fundamentals of Individual Income Tax Accounting4
ACCT& 203Principles of Accounting III5
ACTG 224Fundamentals of Governmental/Nonprofit Accounting5
ACTG 211Principles of Accounting I Lab2
ACTG 212Principles of Accounting II Lab3
ACTG 213Principles of Accounting III Lab3
ACTG 235Accounting Spreadsheets II4
ACTG 241Quickbooks III4
ACTG 260Business Office I5
ACTG 262CAPBusiness Office II5
ACTG 291Individual Income Tax Accounting5
ACTG 293Individual Income Tax Accounting Lab5
CAS 121CLWord I3
CAS 141CLPowerPoint3
CAS 151CLAccess I3
Accounting Degree Elective — ACTG 271 or ACTG 2955
 Technical Credits104

Bookkeeping I

Item #
ACTG 110
Total Credits
4

Introduces fundamental principles of full-cycle, double-entry accounting, including maintaining journals, ledgers, and banking records to prepare basic financial statements for service and retail businesses organized as sole proprietorships or partnerships. Covers basics of payroll accounting and payroll tax reports. Explores the concepts and terminology required to perform specific accounting functions accurately. 

Prerequisites
COMPASS score equivalent to completion of MAT 082 and ENG 082 (68 in reading, 33 in writing) or higher, or instructor approval.
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Bookkeeping II

Item #
ACTG 115
Total Credits
4

Introduces continued principles of full cycle, double-entry accounting. Covers specialty issues such as uncollectible accounts, depreciation, inventory, notes, interest, accruals and end-of-period work for corporations. Explores concepts and terminology required to perform specific accounting functions accurately.

Prerequisites
ACTG 110.
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Electronic Business Math

Item #
ACTG 120
Total Credits
2

Covers business math applications, including payroll, percentages, merchandising, consumer credit, simple and compound interest, prorating, stocks and bonds, and the metric system, using keyboard functions and the touch method of electronic calculator operation. 

Prerequisites
COMPASS score equivalent to completion of MAT 082 and ENG 082 (68 in reading, 33 in writing) or higher, or instructor approval.
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Accounting Spreadsheets I

Item #
ACTG 135
Total Credits
5

Introduces electronic spreadsheets (Microsoft Office Excel). Covers creating business forms and spreadsheets to prepare financial statements. 

Prerequisites
CAS 115, CAS 121 or instructor approval. Concurrent with ACTG 110 or instructor approval.
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Quickbooks I

Item #
ACTG 141
Total Credits
2

Covers principal applications, basic operating commands, and functions necessary to use QuickBooks automated accounting software. Basic applications include, but are not limited to, vendor, customer, and banking activities, and creating files. 

Prerequisites
ACTG 110 and ACTG 135 or instructor approval.
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Quickbooks II

Item #
ACTG 143
Total Credits
3

Covers continued applications for vendor and customer activities using QuickBooks automated accounting software. Also covers starting up companies, inventory management, sales tax, payroll, and working with balance sheet accounts. 

Prerequisites
ACTG 115 and ACTG 141 or instructor approval.
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Payroll & Business Taxes

Item #
ACTG 160
Total Credits
5

Provides practice in all payroll operations, the recording of accounting entries involving payroll, and the preparation of required payroll and business tax returns. Covers the concepts, laws, and terminology required to perform specific payroll accounting functions.

Prerequisites
ACTG 110 or instructor approval.
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Principles of Accounting I

Item #
ACCT& 201
Total Credits
5

Covers fundamentals of accounting theory and practice, including a study of the accounting cycle and the use of special journals. Focus is on double-entry accounting system and financial statement preparation. Covers transactions for a business organized as a sole proprietorship and the effects of transactions on balance sheet accounts. 

Prerequisites
ACTG 115 or instructor approval.
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Business Law

Item #
BUS& 201
Total Credits
5

Introduces students to business law as it applies to the business world through the Uniform Commercial Code. Examines legal institutions and processes, legal reasoning, and the interaction of law and business. Laws pertaining to business contracts, sales, bailments, commercial paper, employment, agency, business organization, insurance and property are reviewed. 

Prerequisites
ACTG 115 or instructor approval.
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Principles of Accounting II

Item #
ACCT& 202
Total Credits
5

Covers fundamentals of accounting theory and practice, continued from ACCT& 201. Focus is on issues related to businesses organized as a partnership or corporation and their effects on balance sheet accounts. Also covers investment, dissolution and distribution of income. 

Prerequisites
ACCT& 201 or instructor approval.
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Fundamentals of Individual Income Tax Accounting

Item #
ACTG 222
Total Credits
4

Introduces the fundamentals of individual income tax accounting theory and practice, including a study of the rules and regulations for preparation of the most common forms and schedules, a brief review of the history of income taxation, tax laws in the United States, and the differences between generally accepted accounting principles and income-tax accounting. 

Prerequisites
ACTG 115 or instructor approval.
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Principles of Accounting III

Item #
ACCT& 203
Total Credits
5

Introduces the theory of cost accounting and an analysis of accounting data as a part of the managerial process of planning, decision-making and control. Emphasizes job order, process, standard-cost accounting data, and the preparation and use of budgets and internal control reports necessary for making economic decisions for manufacturing businesses. 

Prerequisites
ACCT& 201 or instructor approval.
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Fundamentals of Governmental/Nonprofit Accounting

Item #
ACTG 224
Total Credits
5

Introduces the fundamentals of accounting theory and practice of government/nonprofit accounting, including a study of accounting methods; the reasons for and the use of the various funds; the purpose and use of budgets in this field of accounting; and the differences between generally accepted accounting principles, GASB standards, and fund/governmental accounting. 

Prerequisites
ACTG 115 and ACCT& 201 or instructor approval.
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Principles of Accounting I Lab

Item #
ACTG 211
Total Credits
2

Provides instructional activities that support material covered in ACCT& 201 in a supervised lab environment. Concurrent with ACCT& 201 or instructor approval.

Prerequisites
ACTG 135 or instructor approval.
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Principles of Accounting II Lab

Item #
ACTG 212
Total Credits
3

Provides instructional activities that support material covered in ACCT& 202 in a supervised lab environment.

Prerequisites
ACTG 211 and 135 or instructor approval.
Co-requisites
ACCT& 202
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Principles of Accounting III Lab

Item #
ACTG 213
Total Credits
3

Provides instructional activities that support material covered in ACCT& 203 in a supervised lab environment. 

Prerequisites
ACTG 211 and 135 or instructor approval.
Co-requisites
ACCT& 203.
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Accounting Spreadsheets II

Item #
ACTG 235
Total Credits
4

Provides advanced instruction in electronic worksheets, various business spreadsheets, 3D worksheets, and various functions, including the conditional function and accounting schedules. 

Prerequisites
ACTG 135 or instructor approval.
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Quickbooks III

Item #
ACTG 241
Total Credits
4

Covers advanced accounting activities using QuickBooks automated accounting software. Topics focus on starting up companies in mid-cycle of the fiscal period. Covers setting up prior balances with accounts receivable, accounts payable, checking, inventory, payroll, and fixed assets. 

Prerequisites
ACTG 143, and ACCT& 201 or instructor approval.
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Business Office I

Item #
ACTG 260
Total Credits
5

Provides an opportunity for students to experience and participate in a realistic office environment by providing financial statements, completing financial examinations, preparing payroll, and furnishing other similar financial accounting work products to the public. 

Prerequisites
ACTG 143, ACTG 235, CAS 121, and ACCT& 201, or instructor approval.
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Business Office II

Item #
ACTG 262CAP
Total Credits
5

Provides an opportunity for students to experience and participate in a realistic office environment by providing financial statements, completing financial examinations, preparing payroll, and furnishing other similar financial accounting work products to the public. 

Prerequisites
ACTG 143, ACTG 235, CAS 121, and ACCT& 201, or instructor approval.
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Individual Income Tax Accounting

Item #
ACTG 291
Total Credits
5

Continues the study of the fundamentals of individual income tax accounting theory and practice, including a detailed study of the rules and regulations for preparation of the most common forms and schedules, preparation of these forms and schedules, tax laws in the United States, and the differences between generally accepted accounting principles and income-tax accounting. 

Prerequisites
ACTG 222 and ACCT& 201, or instructor approval. Concurrent with ACTG 293.
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Individual Income Tax Accounting Lab

Item #
ACTG 293
Total Credits
5

Provides a supervised setting, with instructional support, to apply understanding of federal individual income-tax rules and regulations to specific tax problems. 

Prerequisites
ACTG 222 and ACCT& 201, or instructor approval. Concurrent with ACTG 291.
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Word I

Item #
CAS 121CL
Total Credits
3

Use beginning word-processing techniques while creating and editing business documents. Create tables, columns, envelopes and mailing labels. Work with special features to track and review changes and compare documents.

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PowerPoint

Item #
CAS 141CL
Total Credits
3

Create professionally formatted presentations that include animation and transitions. Insert and format charts, graphics, diagrams and pictures. Save presentations for various delivery options.

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Access I

Item #
CAS 151CL
Total Credits
3

Develop basic relational databases as you create, edit, format, and print tables, queries, forms, and reports. Copy records and import tables from another Access database. Define field properties and create relationships. Run, sort and filter queries. Use comparison and logical operators, and perform calculations. Explore the basics of creating a cohesive database.

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Accounting Degree Elective — ACTG 271 or ACTG 295

Total Credits
5
Select one of the 5-credit classes below.
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AAT Requirements

Course NumberClass TitleCredits
 Technical Course Requirements104
AAT General Education Requirements15
 Total Credits119

AAT General Education Requirements

Total Credits
15
To receive an AAT degree students must meet the following requirements
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AAS-T Requirements

Course NumberClass TitleCredits
 Technical Course Requirements104
AAS-T Degree General Education Requirements20
 Total Credits124

AAS-T Degree General Education Requirements

Total Credits
20
All AAS-T degrees must have a minimum of 20 credits of transferable general education. These credits replace the academic courses required for the AAT degree. Required credits include:
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This page was last updated on August 07, 2015.