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Associate in Applied Sciences Degrees
   Associate in Applied Sciences Degree
   Course Descriptions
   Degree Plans (by Location)
   Degree Plans (by Subject)
DCCCD Core Curriculum
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2002 - 2003 Catalog (Archived)
Degree Plans
Accounting
Accounting AAS


ACCOUNTING

Offered at all seven campuses

(Associate in Applied Sciences Degree, Tech Prep Enhanced Skills Certificate)

(Students pursuing this AAS program are required to meet all TASP requirements.)

Degree Plan Code: AAS.ACCT

This degree is designed to prepare students for various career opportunities in accounting. Students may specialize in the areas of financial, managerial, cost, tax, and/or small business accounting. Emphasis is placed on internal accounting procedures and generally accepted accounting principles. This program is intended to provide a foundation on which the graduate can build an accounting career through expanded experience and/or further education.

CREDIT HOURS

SEMESTER I

+ACCT 2301 Principles of Accounting I OR 3
+ACCT 2401 Principles of Accounting I (4)
ACNT 1311 Introduction to Computerized Accounting 3
++POFT 1325 Business Math and Machine Applications 3
++POFI 2301 Word Processing 3
Elective1 Business/Technical 3-4
15-17

SEMESTER II

ACCT 2302 Principles of Accounting II OR 3
ACCT 2402 Principles of Accounting II (4)
ACNT 1313 Computerized Accounting Applications 3
ENGL 1301 Composition I 3
SPCH 1311 Introduction to Speech Communication 3
Elective1 Business/Technical 3-4
15-17

SEMESTER III

ECON 2301 Principles of Economics I 3
+++MATH 1324 Mathematics for Business and Economics I 3
Elective1 Business/Technical 3-4
Elective2 Accounting Specialty 3
Elective3 Social/Behavioral Science 3
15-16

SEMESTER IV

ECON 2302 Principles of Economics II 3
ENGL 1302 Composition II 3
Elective1 Business/Technical 3-4
Elective2 Accounting Specialty 3
Elective4 Humanities/Fine Arts 3
15-16
Minimum Hours Required 60-66

Upon completion of Semester I courses, the Accounting Clerk Certificate will be conferred.

Upon completion of Semester I and Semester II courses, the Accounting Assistant Certificate will be conferred.

Upon completion of Semester I through Semester IV courses, the Associate of Applied Science Degree in Accounting will be conferred.

+ACNT 1303 is recommended prior to ACCT 2301 or ACCT 2401 for a student with no accounting background. ACNT 1303 and ACNT 1304 are included in the Elective1 (Business/Technical) list in this program.

++Any student demonstrating proficiency by previous training, experience, or placement tests may substitute a course from the Elective1 (Business/Technical) list.

+++Any MATH course numbered 1300 or above may be substituted except students cannot take MATH 1371, MATH 1372, MATH 1373, MATH 1374, or MATH 1375.

Elective1 -- The Business/Technical elective must be selected from the following fields/courses: Accounting, Business, Computer Information Technology, ECON 1303, ENGL 2311, Management, Marketing, Mathematics, Office Technology. The practicum courses (ACNT 1366 and ACNT 2366) are recommended for students employed in a general business area. The cooperative education courses (ACNT 1380 and ACNT 2380) are recommended for students employed in accounting area.

Elective2 -- The Accounting Specialty elective must be selected from the following accounting courses:

ACNT 1329 Payroll and Business Tax Accounting 3
ACNT 1331 Federal Income Tax: Individual 3
ACNT 1380 Cooperative Education-Accounting 3
ACNT 1391 Special Topics in Accounting 3
ACNT 2303 Intermediate Accounting I 3
ACNT 2304 Intermediate Accounting II 3
ACNT 2309 Cost Accounting 3
ACNT 2311 Managerial Accounting 3
ACNT 2380 Cooperative Education-Accounting 3

Elective3 -- The Social/Behavioral Science elective must be selected from the following fields/courses: Anthropology, ECON 1303, Geography (excluding GEOG 1301), Government, History, Human Development, Psychology, Sociology.

Elective4 -- The Humanities/Fine Arts elective must be selected from the following fields: Art, Dance, Drama, English, Foreign Language, Humanities, Music, Philosophy, Religion, Sign Language.

NOTE: Students enrolling in this program who plan to transfer to a four-year institution should consult an advisor or counselor regarding transfer requirements and the transferability of these courses to the four-year institution of their choice.

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