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AccountingRequirements

Accounting Associate Degree Requirements

Discover how far your numerical know-how can take you with an accounting associate degree from Aims Community College. This program covers key hard skills such as bookkeeping and account management along with soft skills including the tools, ethics and principles you need to succeed in a professional environment. Along with general business education courses, choose from a variety of electives that could include an internship. 

This degree can also transfer to a bachelor’s in accounting or business. Alert your advisor if you plan to continue your accounting education to ensure that your credits will be transferable.

Row Groupings (Written) Communication Credits
(Written) Communication

Choose one of the following:

required

Emphasizes the planning, writing, and revising of compositions, including the development of critical and logical thinking skills. This course includes a wide variety of compositions that stress analytical, evaluative, and persuasive/argumentative writing. This is a statewide Guaranteed Transfer course in the GT-CO1 category. Course is not repeatable for credit.

3
required

Expands and refines the objectives of English Composition I. Emphasizes critical/logical thinking and reading, problem definition, research strategies, and writing analytical, evaluative, and/or argumentative compositions. This is a statewide Guaranteed Transfer course in the GT-CO2 category. Course is not repeatable for credit.

Course Prerequisites

Any Guaranteed Transfer Pathways Introductory Writing Course (GT-CO1) with a grade of "C" or better.

3
required

Develops skills one can apply to a variety of technical documents. Focuses on principles for organizing, writing, and revising clear, readable documents for industry, business, and government. This is a statewide Guaranteed Transfer course in the GT-CO1 category. Course is not repeatable for credit.

(Recommended)
3
Total (Written) Communication Credits 3
Row Groupings Mathematics Credits
required

Covers the fundamentals of financial mathematics. Topics include pricing, taxes, insurance, interest, annuities, amortization, and investments. Course is not repeatable for credit.

(Recommended) *
3
Note: *Or any higher level Math course.
Total Mathematics Credits 3
Row Groupings Degree Requirements: Credits
required

Covers the practical lab portion of the Fundamentals of Accounting course providing hands-on activities using software provided by the publisher or Open Educational Resources (OER) content. The lab demonstrates the recording of accounting information discussed in ACC 1001 with emphasis on the procedures and practices used in business organizations. Course is not repeatable for credit.

Course Prerequisites

ACC 1001 with a grade of "C" or better

Course Corequisites
ACC 1011
2
required

Focuses on the fundamentals of managerial accounting and cost management as tools to aid internal users' decision-making processes. This course covers basic managerial accounting concepts, such as product costing and cost behavior and control. It also covers internal management decision making tools, including cost-volume-profit analysis, budgeting, cost analysis, and planning and control systems.  Course is not repeatable for credit.

Course Prerequisites

ACC 1011 with a grade of "C" or better

3
required

Introduces the capabilities of computer applications in accounting. Includes solving accounting problems of a financial nature and hardware and software controls. Course is not repeatable for credit.

Course Prerequisites

ACC 1001 or ACC 1021 with a grade of "C" or better.

3
required

Examines the preparation of individual, federal, and state income tax returns within the guidelines and limitations set forth by the Tax Help Colorado program and IRS guidelines. Emphasis is placed on form preparation with the use of tax software. Course is not repeatable for credit.

2
required

Utilizes income tax knowledge and training in the context of a community service setting. Volunteers prepare individual federal and state income tax within the parameters of the Tax Help Colorado program and Internal Revenue Service (IRS) guidelines.  Course is not repeatable for credit.

Course Prerequisites

ACC 1032 with a grade of "C" or better

1
required

Introduces laws pertaining to payroll and sales taxes including record keeping rules; preparation of various federal, state and local forms for reporting payroll and sales taxes; and computerized payroll procedures. Course is not repeatable for credit.

Course Corequisites
ACC 1001 or ACC 1021
3
Note Choose one of the following:
required

Introduces spreadsheets as an accounting tool in the application of fundamental accounting concepts, problem-solving, and decision-making skills. Course is not repeatable for credit.

Course Prerequisites

ACC 1022 and CIS 1055 with grades of "C" or better.

3
required

Introduces student to taxation of business entities and transactions. Topics include taxation of property transactions, various tax issues that apply to different tax entities, tax administration and practice, and the taxation effects of formation, operation, and dissolution of corporations, partnerships, S corporations, trusts and estates.Course is not repeatable for credit.

Course Prerequisites

ACC 1032 and ACC 1033 with grades of "C" or better

3
required

Focuses on comprehensive analysis of Generally Accepted Accounting Principles (GAAP), accounting theory, concepts, and financial reporting principles for public corporations. It is the first of a two-course sequence in financial accounting and is designed primarily for accounting and finance majors. Focus is on the preparation and analysis of business information relevant and useful to external users of financial reports. Explores the theories, principles and practices surveyed in Accounting Principles, and critically examines `real-world` financial analysis and reporting issues. Course is not repeatable for credit.

Course Prerequisites

ACC 1022 wth a grade of "C" or better.

4
required

Focuses on the theoretical and practical aspects of accounting for long-term liabilities, stockholders` equity, investments, pensions and leases. Includes income tax allocation, financial statement analysis, cash flow statements, and accounting methods changes. Course is not repeatable for credit.

Course Prerequisites

ACC 2011 with a grade of "C" or better

4
required

Course covers cost accumulation methods and reports including job order, process, standards, and activity-based cost systems associated with budgeting, planning, and control of costs. Course is not repeatable for credit.

Course Prerequisites

ACC 1022 with a grade of "C" or better.

3
required

Examines the concepts and techniques used to analyze financial accounting information for managerial planning, decision-making, and control. Additionally, the course discusses decision-making relating to the areas of budgets, forecasts, cost volume production, Return on Investment (ROI) and financial statements. Course is not repeatable for credit.

Course Prerequisites

ACC 1022 with a grade of "C" or better

3
required

Provides a demonstrated culmination of learning within a given program of study. Department approval is required. This course has admission requirements.  Please call or email the Accounting department for more information. See the department web page at for contact information.  Course is repeatable with a maximum of 12 credit hours.https://www.aims.edu/degrees-certificates/accounting_blankhttps://www.aims.edu/degrees-certificates/accounting

Course Prerequisites

ACC 2011 with a grade of "C" or better

*
0 to 12
Note *ACC 2089 must be taken for three (3) credits.
Space
Note Choose one of the following: 
required

Reviews concepts learned in study of accounting, individual and business income tax, and ethical decision making as they relate to passing the IRS Enrolled Agent (EA) Exam. Course is not repeatable for credit.

Course Prerequisites

ACC 2031 with a grade of "C" or better.

3
required

Introduces touch control of the ten-key pad. Emphasizes the development of speed and accuracy using proper technique. Course is not repeatable for credit.

1
required

Provides continued instruction and the opportunity for students to supplement coursework with practical work experience related to their educational program. Students work under the immediate supervision of experienced personnel at the business location and with the direct guidance of the instructor. Department approval is required. This course has admission requirements.  Please call or email the Business department for more information. See the department web page at for contact information. Course is repeatable with a maximum of 12 credit hours.https://www.aims.edu/degrees-certificates/business-technology-administrative-assistant_blankhttps://www.aims.edu/degrees-certificates/business-technology-administrative-assistant

0 to 12
required

Introduces interpersonal relations most directly linked to attainment of organizational and individual goals in the business world. Other factors include motivation, career development, and conflict resolution. It explores the importance of effective communication in organizations. Addresses organizational issues such as employee motivation and customer complaints as related to product or service defects. Course is not repeatable for credit.

3
Total Degree Credits 35-37
Row Groupings Business Education Requirements Credits
required

Focuses on financial accounting concepts prescribed by Generally Accepted Accounting Principles (GAAP), including financial information for external partners, the accounting cycle process, basic terminology, transaction analysis, internal control systems, and financial statement preparation and analysis. Course is not repeatable for credit.

3
required

Emphasizes public law, regulation of business, ethical considerations, and various relationships existing within society, government, and business. Specific attention is given to economic regulation, social regulation, labor-management issues, environmental issues, and contract fundamentals. This course analyzes the role of law in social, political, and economic change business environments. Course is not repeatable for credit.

3
required

Introduces basic to advanced features of spreadsheet software to design and create accurate, professional worksheets for use in business and industry. The course includes entering data, creating formulas, professional formatting, creating charts, creating, sorting and filtering tables, creating and using templates, applying built-in functions, creating pivot tables, applying "what-if analysis" with data tables, creating macros, and using solver features. Course is repeatable for credit under different titles.

3
required

Examines the concept of ethical corporate responsibility and how an organization's resources, including individual employees and work groups of the corporation, identify and respond to social and ethical problems. Included in the course are topics of corporate ethics and social responsibility, how these concepts apply to business and management principles, and the individual corporate citizen's involvement with making ethical decisions. Course is not repeatable for credit.

3
Total Business Education Credits 12
Row Groupings Electives
Electives

Choose three courses from either the Associate of Arts or Associate of Science General Education Approved Electives, excluding any ACC prefix courses; minimum of 9 credits.

Total Elective Credits 15
Total Credits for A.A.S. Degree 62-64