AccountingRequirements

Business Education Requirements

• ACC-1011 - Introduction to Financial Accounting

  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
• BUS-2016 - Legal Environment of Business

  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
• CIS-1055 - Complete Spreadsheets: (Software Package)

  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
• MAN-2030 - Corporate Ethics and Social Responsibility

  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

Degree Requirements

• ACC-1002 - Fundamentals of Accounting Hands-on Lab

  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
  2
• ACC-1012 - Introduction to Managerial Accounting

  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
• ACC-1025 - Computerized Accounting

  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, ACC 1011, or ACC 1021 with a grade of "C" or better.
  3
• ACC-1032 - Tax Help Colorado

  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
• ACC-1033 - Tax Help Colorado Practicum

  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
• ACC-1038 - Payroll and Sales Tax

  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 Prerequisites

  ACC 1001, ACC 1011, or ACC 1021 with a grade of "C" or better. May be taken concurrently.
  3
• ACC-2011 - Intermediate Accounting I

  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
• ACC-2012 - Intermediate Accounting II

  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
• ACC-2026 - Cost Accounting

  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 1012 or ACC 1022 with a grade of "C" or better.
  3
• MAN-2025 - Managerial Finance

  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 1012 or ACC 1022 with a grade of "C" or better.
  3
• ACC-2089 - Capstone

  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 https://www.aims.edu/degrees-certificates/accounting for contact information.  Course is repeatable with a maximum of 12 credit hours.

  Course Prerequisites

  ACC 2011 with a grade of "C" or better
  0 to 12 *

• *ACC 2089 must be taken for three (3) credits.

• Choose one of the following:

• ACC-1035 - Spreadsheet Applications for Accounting

  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 1012 or ACC 1022, and CIS 1055 with grades of "C" or better.
  3
• ACC-2031 - Business Taxation

  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
• ACC-2068 - Certified Bookkeeper Review Course

  Reviews accounting topics to prepare for a national bookkeeping certification exam. Topics include adjusting entries, error correction, payroll, depreciation, inventory, internal controls, and fraud prevention. Restricted to AAS-Accounting or Bookkeeping Certificate majors only. Course is not repeatable for credit.

  Course Prerequisites

  ACC 1012 with a grade of "C" or better. May be taken concurrently.
  3

• Accounting Elective - Choose one from the following:

• ACC-2065 - Review Course Enrolled Agent

  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
• BTE-1055 - Word Processing Techniques I

  Provides instruction in the preparation of business documents for the modern office using current software and learning software commands and functions. Includes creating, processing, and editing documents. Course is not repeatable for credit.
  3
• BUS-2081 - Internship

  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 https://www.aims.edu/degrees-certificates/business-technology-administrative-assistant for contact information. Course is repeatable with a maximum of 12 credit hours.
  0 to 12  *
• MAN-1028 - Human Relations in Organizations

  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

• *BUS 2081 must be taken for two (2) credits. 

General Education Requirements

• ENG-1021 - English Composition I: GT-CO1

  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
• ENG-1031 - Technical Writing I: GT-CO1

  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.
  3 (Recommended)
• ENG-1022 - English Composition II: GT-CO2

  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
• MAT-1160 - Financial Mathematics

  Covers the fundamentals of financial mathematics. Topics include pricing, taxes, insurance, interest, annuities, amortization, and investments. Course is not repeatable for credit.
  3 OR
• Any higher level Math course AND
• Select three courses (minimum of 9 credits) from the Associate of Arts or Associate of Science Approved Electives list, excluding courses with a CTE prefix.