Accounting (AAS)

Academic Plans, known as programs, include a overview description and a summary of program requirements. You can search the online catalog via the the Academic Plan links on the right for a desired program or a specific course information. 

The Accounting Associate of Applied Science degree is a two-year degree designed to provide knowledge in accounting to prepare the graduate for entry-level employment in private or public sectors as a bookkeeper or para-accountant. The student records, analyzes, and interprets transactions, including preparation of essential financial statements. In addition, the student will learn how to assist decision makers in understanding and applying payroll, tax, and legal rules and regulations. Student learning takes place in both manual and computerized environments.

Students must complete all specifically listed courses in Major Area Requirements with a minimum grade of “C” or better in order to successfully complete the program and earn the award.

Consult with a business academic advisor for recommended course, program planning.

Completion of Certificate of Proficiency in Marketing, Small Business Management, Accounting Clerk or Supervisory Management accounts for 56-60 of necessary credits.

General Education Requirements
Communication Skills
CMST&220PUBLIC SPEAKING5
or CMST&230 SMALL GROUP COMMUNICATION
Subtotal5
Health & Physical Education
Course Options3
Subtotal3
Humanities
Course Options3
Subtotal3
Natural Sciences
Course Options3
Subtotal3
Human Relations
Satisfied in the CPs
Subtotal0
Social Sciences
Satisfied in the CPs
Subtotal 0
Computational Skills
Satisfied in the CPs
Subtotal0
Major Area Requirements
ACCT&201PRINCIPLES OF ACCOUNTING I5
ACCT&202PRINCIPLES OF ACCOUNTING II5
ACCT&203PRINCIPLES OF ACCOUNTING III5
BUS  130COMPUTERIZED ACCOUNTING3
BUS& 201BUSINESS LAW5
BUS  203DESCRIPTIVE STATISTICS3
BTEC 13510-KEY CALCULATOR1
BTEC 170EXCEL FOR BUSINESS3
Additional Major Area Electives
Select a minimum of three to five additional credits/units from the following areas:3-5
Complete as many General Elective (GE) courses as needed to reach the total of 90 credits required by the degree
Total Credits/Units90-102

Program Outcomes

Program outcomes are overarching skills that are emphasized and reinforced throughout several courses in a specific program; they are measurable statements that define what students should know or be able to do by the end of a certificate or degree at Clark College. After successful completion of this program, students will be able to:

  • Apply a method of scientific inquiry, valid to the natural sciences, to evaluate claims about the natural world. (GE)
  • Articulate well-considered ideas and written claims to an academic audience, using effective rhetorical techniques, properly credited evidence, and a command of Standard English. (GE)
  • Demonstrate progress toward healthier behaviors. (GE)
  • Demonstrate and clearly explain an effective strategy to solve a quantitative problem. (GE)
  • Demonstrate interpersonal/human relations skills. (GE)
  • Interpret the human experience, within appropriate global and historical contexts, through evaluation, analysis, creation, or performance. (GE)
  • Evaluate, analyze, and explain events, behaviors, and institutions using perspectives and methods in the Social Sciences. (GE)
  • Accurately prepare, interpret, and analyze financial statements for service and merchandising businesses manually as well as using computer systems.
  • Accurately analyze financial data and information to make business decisions.
  • Provide accounting data and information for all types and sizes of businesses, including sole proprietorships, partnerships, and corporations.
  • Accurately create and maintain payroll records required under federal and state laws.