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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 Business Education Requirements: Credits
required

This course introduces accounting principles for understanding the theory and logic that underlie procedures and practices for business organizations. Major topics include the accounting cycle for service and merchandising companies, internal control principles and practices, notes and interest, inventory systems and costing, and plant and intangible asset accounting. Four credits.

4
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. Three credits.

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. Three credits.

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. Three credits.

3
Total Business Education Requirement Credits 13
Row Groupings Major Requirements: Credits
required

This course continues the application of accounting principles to business organizations. Major topics include corporate equity and debt financing, investments, cash flow statements, financial analysis, budgeting, cost and managerial accounting.  Four credits.

Course Prerequisites

ACC 121 with a grade of "C" or better.

4
required

Introduces the capabilities of computer applications in accounting. Includes solving accounting problems of a financial nature and hardware and software controls. Three credits.

Course Prerequisites

ACC 101 or ACC 121 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. Two credits.

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. One credit.

Course Prerequisites

ACC 132 with a grade of "C" or better

1
required

Introduces laws pertaining to payroll and sales tax including record keeping rules; preparation of various federal, state and local forms for reporting payroll and sales taxes; and computerized payroll procedures. Three credits.

Course Corequisites
ACC 101 or ACC 121
3
required

Introduces spreadsheets as an accounting tool in the application of fundamental accounting concepts, problem-solving, and decision-making skills. Three credits.

Course Prerequisites

ACC 122 and CIS 155 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. Three credits.

Course Prerequisites

ACC 132 and ACC 133 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. Focuses 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. Four credits.

Course Prerequisites

ACC 122 with a grade of "C" or better

4
required

Focuses on the theoretical and practical aspects of accounting for longterm liabilities, stockholders` equity, investments, pensions and leases. Includes income tax allocation, financial statement analysis, cash flow statements and accounting methods changes. Four credits.

Course Prerequisites

ACC 211 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. Three credits.

Course Prerequisites

ACC 122 with a grade of "C" or better.

3
required

Focuses on the analysis of financial statements and other accounting data used by management in the planning and control functions. Includes a study of cost behavior, volume-cost-profit relationships, return on investment, and the budgetary process. Three credits.

Course Prerequisites

ACC 122 with a grade of "C" or better

3
required

Provides pending accounting graduates with the opportunity to evaluate analysis skills. Using the knowledge acquired from their academic studies, the student evaluates the financial standing of three different companies. Financial analysis using spreadsheet capabilities and written report skills are included. The student works independent of a traditional classroom setting. Zero to twelve credits.

Course Prerequisites

ACC 211 with a grade of "C" or better

0 to 12
Student must take Students must take ACC 289 as a 3-credit course.
row Accounting Elective--Select ONE from the following courses:
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. Three credits.

Course Prerequisites

ACC 231 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. One 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. Two credits.

Course Prerequisites

BTE 257 or BUS 289 with a grade of "C" or better, BUS 289 may be taken concurrently

2
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. Three credits.

3
Total Major Required Credits 34-36
Row Groupings General Education Courses - Courses Required for AAS Degree Credits
required

Covers the fundamentals of financial mathematics. Topics include pricing, taxes, insurance, interest, annuities, amortization, and investments. Three credits.

(Recommended)
3
Or any higher level Math course *Or any higher level Math Course
row Select ONE from the following English courses:
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. May be taken concurrently with CCR 094. Three credits.

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. Three credits.

Course Prerequisites

ENG 121 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. May be taken concurrently with CCR 093. Three credits.

(recommended)
3
row Electives:
Electives:

Select THREE courses (minimum of 9 credits total) from either the Associate of Arts or Associate of Science General Education Approved Degree Electives 2021-2022  , excluding any ACC prefix courses.

Total General Education Credits 15-16
Total Credits for A.A.S. Degree 62-64
Note: A student who wishes to transfer to a four year accounting program should consult with an accounting advisor at the earliest opportunity. The advisor will guide the student through the Business Transfer Statewide Articulation Agreement for the A.A.