AAS, Accounting

AAS Accounting Program Outcomes

Students graduating with an Associate of Applied Science in Accounting will be able to:

• Demonstrate the ability to provide written documentation summarizing accounting information in an organized manner.
• Demonstrate the ability to apply the fundamental accounting equation in the analysis and recording of business transactions and understand the concepts underlying the preparation of financial statements.
• Demonstrate the ability to use special journals and subsidiary ledgers in the analysis and recording of business transactions.
• Demonstrate an understanding of state and federal payroll tax laws and properly calculate, record, and report payroll transactions for an organization.
• Demonstrate an understanding of fundamental income tax laws and prepare an individual income tax return.
• Demonstrate competency in using computer technology in the accounting processing cycle.

General Education for AAS Degrees

Requirements (12 credits)

AAS students who intend to pursue a baccalaureate degree should consult a faculty or academic advisor for appropriate course selections.

• Complete 3 credits from the GER Oral Communication Skills list.
• Complete 6 credits from the GER Written Communication Skills list.
• Complete 3 credits from the GER Quantitative Skills list or MATH A105. To determine the appropriate quantitative skills course, students must work with their academic advisor, as AAS degrees and pathways differ.

Major Requirements:

ACCT 101 Principles of Financial Accounting I (3)

ACCT102 Principles of Financial Accounting II (3)

ACCT 202 principles of Managerial Accounting (3)

ACCT 210 Income Tax Preparation (3)

ACCT 222 Intro to Computerized Accounting (3)

ACCT 225 Payroll Accounting (3)

ACCT 230 Workpaper Preparation & Presentation (3)

BA 151 Business Foundations (3)

BA 241 Business Law I (3)

CIS 110 Computer Concepts in Business (3)

ECON 102 Principles of Macroeconomics (3)

MATH 105 Intermediate Algebra (3)

Electives - Complete 12 credits of electives. Students may choose any course at the 100-level or above in ACCT, BA, CIS, CIOS, ECON, LGOP or LOG but may not choose more than 6 credits from one discipline and may not use ACCT A120.

Graduates of this program possess a solid foundation for a career in the accounting field. Continuing education will prepare students for management-level careers in business, government, and other organizations.

Skills

The AAS Accounting degree prepares students for entry-level accounting positions such as bookkeeper, accounts receivable, accounts payable, and payroll clerk; assistant to line and staff accountants; or as paraprofessionals in CPA firms. The program emphasizes understanding the accounting cycle, processes and procedures, as well as generally accepted accounting principles.

Earning Potential

Accounting Clerks in Alaska earn over $20/hour.  Students who go on to earn a bachelors degree and become Certified Public Accountants (CPAs) can earn more than $35/hour.*

Job Outlook

Alaska's employment growth for Accounting Clerks is moderate with very high employment opportunities.*

For advising or more information contact Kathrynn Hollis-Buchanan at 907-486-1210 or khollis@alaska.edu .

*Alaska Department of Labor and Workforce Development