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Accounting (AAS)

Prepare for career entry or advancement in accounting, business, management and marketing. Students develop knowledge, skills and abilities to succeed in todays dynamic business environment. ºÚÁÏÍø¹ÙÍø offers Associate of Applied Science degrees for direct entry into the business world or an Associate of Business degree that transfers to four-year institutions.

Please see the Associate of Applied Science page for a list of all courses filling general education requirements.

The purpose of the Associate of Applied Science Business degree is to provide the knowledge and skills necessary to be a successful manager.

Students will be able to:

  • Articulate and demonstrate their personal employment related knowledge, skills and abilities.
  • Evaluate the impact of various economic systems and policies.
  • Summarize, record, analyze, interpret and communicate accounting and financial information for decision-making.
  • Devise, implement and evaluate managerial decisions, actions and outcomes.
  • Apply technology to aid in communications and decision-making.
  • Present research, data, analysis and conclusions through written and oral means.
  • Describe the changing landscape of the global market and its impact on the United States.
  • Summarize the impact of social, ethical, legal and diversity issues within contemporary business.
  • Develop business, financial and marketing plans for established and emerging businesses.

Required Courses


Course Title Units
Total Requirements 60 Units
Core Business Requirements 30 Units
ACC 201 Financial Accounting 3
ACC 202 Managerial Accounting 3
BUS 101 Introduction to Business 3
BUS 273 Business Law I 3
BUS 299 Business Capstone 3
ECON 102 Principles of Microeconomics 3
ECON 103 Principles of Macroeconomics 3
IS 101 Introduction to Information Systems 3
or IS 201 Computer Applications  
MGT 201 Principles of Management 3
MKT 210 Marketing Principles 3
Accounting Degree Requirements 6 Units
ACC 203 Intermediate Accounting I 3
ACC 220 Microcomputer Accounting Systems 3
or ACC 223 Introduction to Quickbooks  
Accounting Electives 9 Units
Choose 9 units from the following:
ACC 105 Taxation for Individuals 3
ACC 180 Payroll & Employee Benefit Accounting 3
ACC 204 Intermediate Accounting II 3
ACC 220 Microcomputer Accounting Systems 3
ACC 223 Introduction to Quickbooks 3
ACC 261 Governmental Accounting 3
ACC 290 Certified Bookkeeper Course 6
ACC 295 Work Experience I 3
COT 262 Intermediate Spreadsheets Concepts 3
ECON 261* Principles of Statistics I 3
ECON 262* Principles of Statistics II 3
General Education Requirements 15 Units
English/Communications Requirement:
Recommended: BUS 107, BUS 108;
or ENG 101*, ENG 102*; must include a writing course
6
Mathematics Requirement 3
Science Requirement 3
U.S. and Nevada Constitution Requirement 3
*Recommended for students who plan to transfer and enroll in a bachelor's degree program.

Suggested Course Sequence


ACCOUNTING - Associate of Applied Science
First Semester Units Third Semester Units
ACC 201 3 ACC 203 3
BUS 107 or ENG 101 3 BUS 273 3
BUS 101 3 Science 3
ECON 102 3 Accounting Elective 3
IS 101 or IS 201 3 U.S./NV Constitution 3
Second Semester Units Fourth Semester Units
ACC 202 3 ACC 220 or ACC 223 3
MATH: BUS 115 or MATH 120 or higher 3 BUS 299 3
BUS 108 or ENG 102 3 Accounting Elective 6
ECON 103 3 MKT 210 3
MGT 201 3