Accounting Associate of Arts Degree
The Associate of Arts (AA) - in Accounting - is designed to provide fundamental skills for individuals planning to enter the field of accounting. Possible entry-level jobs for this program include accounting clerk, accounts payable/receivable clerk, claims clerk, payroll clerk, credit clerk, bookkeeper, accounting intern, tax preparer or comparable positions. This AA program focuses on entry-level accounting skills including communication and ethics needed in today’s professional environment. The program provides a fundamental understanding of not only essential practitioner skills but also addresses the unique skills needed by an entry-level accountant. Accounting topics include - financial accounting, managerial accounting, federal taxation, payroll, bookkeeping and the use of business application and accounting software.
|ACCT 047||Computerized Accounting||3|
|ACCT 200||Financial Accounting||4|
|ACCT 201||Managerial Accounting||4|
|BUSAD 100||Introduction to Business||3|
|BUSAD 210||Business Law||3|
|ECON 208||Business and Economic Statistics||4|
|or MATH 108||Introduction to Probability and Statistics|
|ECON 200||Principles of Macroeconomics||3|
|or ECON 200H||Principles of Macroeconomics - Honors|
|ECON 201||Principles of Microeconomics||3|
|or ECON 201H||Principles of Microeconomics - Honors|
|ACCT 030||Federal and State Individual Income Taxation||4|
|ACCT 090||Payroll Accounting||3|
|CIT 101||Introduction to Computer Literacy||3|
|CIT 114||Spreadsheets: Excel||3|
|MATH 102||College Algebra||4|
To earn an SBVC Associate Degree students must complete one of the following general education patterns:
Program Learning Outcomes
At the completion of this program, students will be able to:
- Measure and recognize assets, liabilities, and owner's equity using the fundamental concepts inherent in Generally Accepted Accounting Principles (GAAP).
- Analyze and record transactions using a journal and a ledger, including adjusting, and closing entries.
- Identify and execute the various steps in the accounting cycle.
- Prepare, interpret, and analyze basic financial statements using manual and computerized systems for service, merchandising, and manufacturing businesses.
- Describe the legal, ethical, and social implications of business decisions and their impact on various individuals, groups, and societies.
- Analyze, decode, and evaluate the ethics of an accounting scenario.
- Recognize the value of diversity in opinions, values, abilities, and cultures in all business environments.