May 22, 2022  
2009 - 2010 Catalog 
2009 - 2010 Catalog Archives - Prior Version

Accounting (A.A.S.)

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A.A.S. Degree

Program Description

The Associate of Applied Science degree in Accounting is designed for students to develop the essential broad-based foundation that is necessary for an accounting graduate to possess. The program provides a balanced series of technical core courses with general education subjects which are crucial outside the academic environment. While the program offers students employable and entrepreneurial skills, it is also designed to provide transfer opportunities to four-year schools.

Career Opportunities

Students in this program are prepared for entry-level accounting positions and various opportunities available in other financial oriented positions, both within a cross section of industry sectors. In addition, this program positions entrepreneurs to make more informed financial decisions based on accounting information.

  • Accounting Assistant
  • Junior Accountant
  • Staff Accountant
  • Inventory Specialist/Clerk
  • Accounts Payable/Receivable Specialist
  • Payroll Specialist

Obtaining the Degree

To earn the Associate of Applied Science degree, students must:

  • Matriculate into the program.
  • Satisfactorily complete all degree requirements, includingGeneral Education Core and Technical Core courses to obtain a minimum of 62 credits.

Program Objectives

Upon completion of the program, the student will be able to:

  1. Utilize accounting information to make financial decisions.
  2. Complete all steps within the accounting cycle.
  3. Employ generally accepted accounting principles to measure, process, and communicate financial information for proprietorships, partnerships, and corporations.
  4. Structure and analyze financial statements.
  5. Prepare accounting data relating to cash, receivables, inventories, and operating assets.
  6. Present accounting data relating to investments, liabilities, and stockholders’ equity.
  7. Prepare and maintain payroll subsidiary records.
  8. Apply federal and PA state laws/regulations necessary to complete payroll-related tax returns and documents.
  9. Develop budgets and financial forecasts.
  10. Record representative cost accounting transactions and reflect the effect of those transactions in financial statements.
  11. Employ the accounting system as a tool to motivate managers towards organizational goals.
  12. Perform accounting procedures employed in fund accounting as applied to governmental and nonprofit organizations.
  13. Characterize the basic framework and operation of the federal income tax system.
  14. Bridge the gap between financial accounting and federal income tax.
  15. Use computer software to record transactions, maintain accounting records, and prepare financial statements.
  16. Apply sound economic and management principles related to the business environment.
  17. Develop interpersonal and communication skills.

The GENERAL EDUCATION core of the accounting program has been developed around essential college requirements coupled with the needs of the business and financial communities. This segment of the  program includes a variety of courses, which involve mathematics, communications, interpersonal development, problem solving, and decision-making.

The TECHNICAL CORE of the accounting program centers around a series of accounting courses that commences with the big picture of accounting, then proceeds through basic accounting principles, advances to more comprehensive theory and procedures, and culminates with specific subjects to include fund accounting or taxation. This segment of the program also includes instruction on business and management principles as well as various computer software applications commonly used in the contemporary business environment.

Credit hours: 36

Typical Sequence of Courses

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