Accounting

The Associate in Applied Science (AAS) in Accounting program is one of several options for students seeking to gain skills and knowledge in the field of accounting. Possible entry-level jobs for this program include accounting clerk, accounts payable/receivable clerk, claims clerk, credit clerk, full-charge bookkeeper, accounting intern, or comparable positions. A Certificate of Completion (CCL) is also available.

Details

Academic Career
Credit
Degree/Certificate Type
Career and Technical Associate Degree
Academic Plan
Associate in Applied Science (AAS)
Academic Plan Code
3149
Total Credits Required
60-65
Catalog Year
2020-2021
What You’ll Learn

This pathway map will help you gain the expertise needed to:

  1. Identify and describe tax reporting for payroll, sales and personal property.
  2. Demonstrate the use of a microcomputer accounting system, including the general ledger, accounts receivable, accounts payable, and payroll.
  3. Identify, describe, and use the fundamental principles and practices of accounting including interpretation of general purpose financial statements.
  4. Define the basic rules of financial accounting and apply them to business problems.
  5. Identify and describe procedural details for the accumulation of information and generation of reports for internal and external users.
  6. Identify, describe, and use the accounting procedures for individuals, partnerships, and corporate tax structures.
  7. Identify and describe the uses of accounting information for internal and external purposes with emphasis on analysis for use by management.
  8. Investigate, analyze, and design computer spreadsheets for solving business problems using Microsoft Excel.
  9. Demonstrate the use of computer information systems, computer concepts, microcomputer applications, and programming techniques.
  10. Identify the fundamental characteristics and functions of modern business, including business principles, marketing, labor relations, and business risk.
  11. Identify and define legal theories, ethical issues, and the regulatory climate affecting business policies and decisions.
  12. Create and analyze internal and external business communications, including various verbal and nonverbal techniques.
Career Opportunities

Successful completion of this program may lead to employment in a variety of different occupations and industries. Below are examples of related occupations with associated Arizona-based annual median wages* for this program. Education requirements vary for the occupations listed below, so you may need further education or degrees in order to qualify for some of these jobs and earn the related salaries. Please visit with an academic advisor and/or program director for additional information.

Tax Examiners and Collectors, and Revenue Agents

$73,720

* Wage information sourced from the Bureau of Labor Statistics, Occupational Employment Statistics Program. Updated May 2018.
Admission Criteria

None

Course Sequence by Term

The following is the suggested course sequence by term. Please keep in mind:

  • The course sequence is laid out by suggested term and may be affected when students enter the program at different times of the year.
  • Initial course placement is determined by current district placement measures and/or completion of 100-200 level course and/or program requirements.
  • Degree and transfer seeking students may be required to successfully complete a MCCCD First Year Experience Course (FYE) within the first two semesters at a MCCCD College. Courses include CPD150, CPD150AC, CPD104, and AAA115/CPD115. Course offerings will vary by college. See an academic, program, or faculty advisor for details.
  • Students should meet with an academic advisor about any concerns that may affect course enrollment.
  • Consult with your faculty mentor or academic advisor to determine educational requirements, including possible university transfer options, for your chosen career field.

Pathway Map Options

There are multiple options available for this pathway map. These options vary depending on the locations, partners, and available tracks of the program.

These pathway map options may share some common coursework. To explore what additional coursework may be required, select your desired option from the list below. Once selected, the list of courses and any associated details will be automatically updated.

Additional courses that are specific to your selected option will be highlighted with a blue border.

Full-time Sequence

Full-time status is 12 credits to 18 credits per semester.

Term 1

A sequence of suggested courses that should be taken during Term 1
Course
Number
Course Name Requisites Notes Area Credits
GBS151 Introduction to Business 3
ENG101 or
ENG107
First-Year Composition or First-Year Composition for ESL FYC 3
CIS105 Survey of Computer Information Systems CS 3
CIS114DE Excel Spreadsheet 3
AAA115 or
CPD150
Creating College Success or Strategies for College Success 0–3

Term 2

A sequence of suggested courses that should be taken during Term 2
Course
Number
Course Name Requisites Notes Area Credits
ENG102 or
ENG108
First-Year Composition or First-Year Composition for ESL FYC 3
ACC121 or
ACC221
Income Tax Preparation or Tax Accounting 3
MA Mathematics Critical course 3–6
ACC115 Computerized Accounting 2

Term 3

A sequence of suggested courses that should be taken during Term 3
Course
Number
Course Name Requisites Notes Area Credits
ACC105 or
ACC222
Payroll, Sales and Property Taxes or Payroll Accounting 3
RE Restricted Electives
GBS120 or
GBS233
Workplace Communication Skills or Business Communication L 3
RE Restricted Electives See program advisor if you wish to apply restricted elective credits toward the Enrolled Agent certificate 3
ECN211 or
ECN212 or
SBU200
Macroeconomic Principles or Microeconomic Principles or Society and Business SB or G, SB 3

Term 4

A sequence of suggested courses that should be taken during Term 4
Course
Number
Course Name Requisites Notes Area Credits
ACC219 Intermediate Accounting I 3
COM100 or
COM110 or
COM225 or
COM230
Introduction to Human Communication or Interpersonal Communication or Public Speaking or Small Group Communication SB or L or SB 3
GBS205 Legal, Ethical, and Regulatory Issues in Business 3
SG or SQ Natural Sciences 4
HU 3
CRE101 College Critical Reading and Critical Thinking or Equivalent by assessment L 0–3

Program Electives

A list of program electives for this pathway map
Course
Number
Course Name Requisites Notes Area Credits
GBS131 Business Calculations 3
GBS220 Quantitative Methods in Business 3
GBS221 Business Statistics CS 3
GBS261 Investments I 3
MGT101 or
MGT175 or
MGT229
Techniques of Supervision or Business Organization and Management or Management and Leadership I 3

Part-time Sequence

Part-time status is 11 credit hours or less.

Term 1

A sequence of suggested courses that should be taken during Term 1
Course
Number
Course Name Requisites Notes Area Credits
GBS151 Introduction to Business 3
AAA115 or
CPD150
Creating College Success or Strategies for College Success 0–3

Term 2

A sequence of suggested courses that should be taken during Term 2
Course
Number
Course Name Requisites Notes Area Credits
CIS105 Survey of Computer Information Systems CS 3

Term 3

A sequence of suggested courses that should be taken during Term 3
Course
Number
Course Name Requisites Notes Area Credits
CIS114DE Excel Spreadsheet 3
ACC105 or
ACC222
Payroll, Sales and Property Taxes or Payroll Accounting 3

Term 4

A sequence of suggested courses that should be taken during Term 4
Course
Number
Course Name Requisites Notes Area Credits
ACC121 or
ACC221
Income Tax Preparation or Tax Accounting 3
ACC115 Computerized Accounting 2

Term 5

A sequence of suggested courses that should be taken during Term 5
Course
Number
Course Name Requisites Notes Area Credits
RE Restricted Electives See program advisor if you wish to apply restricted elective credits toward the Enrolled Agent certificate 3
ACC219 Intermediate Accounting I 3

Term 6

A sequence of suggested courses that should be taken during Term 6
Course
Number
Course Name Requisites Notes Area Credits
ENG101 or
ENG107
First-Year Composition or First-Year Composition for ESL FYC 3
RE Restricted Electives See program advisor if you wish to apply restricted elective credits toward the Enrolled Agent certificate 3

Term 7

A sequence of suggested courses that should be taken during Term 7
Course
Number
Course Name Requisites Notes Area Credits
ENG102 or
ENG108
First-Year Composition or First-Year Composition for ESL FYC 3
MA Mathematics Critical course 3–6

Term 8

A sequence of suggested courses that should be taken during Term 8
Course
Number
Course Name Requisites Notes Area Credits
GBS120 or
GBS233
Workplace Communication Skills or Business Communication L 3
ECN211 or
ECN212 or
SBU200
Macroeconomic Principles or Microeconomic Principles or Society and Business SB or G, SB 3

Term 9

A sequence of suggested courses that should be taken during Term 9
Course
Number
Course Name Requisites Notes Area Credits
COM100 or
COM110 or
COM225 or
COM230
Introduction to Human Communication or Interpersonal Communication or Public Speaking or Small Group Communication SB or L or SB 3
GBS205 Legal, Ethical, and Regulatory Issues in Business 3

Term 10

A sequence of suggested courses that should be taken during Term 10
Course
Number
Course Name Requisites Notes Area Credits
SG or SQ Natural Sciences 4
HU 3
CRE101 College Critical Reading and Critical Thinking or Equivalent by assessment L 0–3

Program Electives

A list of program electives for this pathway map
Course
Number
Course Name Requisites Notes Area Credits
GBS131 Business Calculations 3
GBS220 Quantitative Methods in Business 3
GBS221 Business Statistics CS 3
GBS261 Investments I 3
MGT101 or
MGT175 or
MGT229
Techniques of Supervision or Business Organization and Management or Management and Leadership I 3

Pathway Map Option Details

No pathway map option has been selected. Please select from the pathway map options listed above.

Program Area Key
Disclaimer

Students must earn a grade of "C" or better for all courses required within the program.

Course Sequence total credits may differ from the program information located on the MCCCD curriculum website due to program and system design.

View MCCCD’s program website for the Associate in Applied Science in Accounting (http://aztransmac2.asu.edu/cgi-bin/WebObjects/MCCCD.woa/wa/freeForm3?id=59395).

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.