Accounting

The Associate in Applied Science (AAS) in Accounting program 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 preparation or comparable positions. This program may prepare students for certification in Certified Bookkeeper (CB), Enrolled Agent (EA), and Certified Payroll Professional (CPP). Certificates of Completion (CCL) in Accounting and Enrolled Agent are available.

Details

Field of Interest
Business, Entrepreneurialism, and Management
Degree Type
Associate in Applied Science (AAS)
Academic Plan
Accounting (DEG)
Academic Plan Code
3149
Total credits required
62-73
Catalog Year
2024-2025
Effective Term
Fall 2023
Admissions criteria

None

Notes

Students must earn a grade of C or better in all courses within the program.

Consultation with an Academic Advisor is recommended for course selection.

What You'll Learn

This pathway map will help you gain the expertise needed to:

  1. Apply effective oral, written, and visual business communication skills.
  2. Use basic mathematics and accounting principles to report the financial position of an organization.
  3. Apply current technology to specific business tasks.
  4. Evaluate the legal, ethical and social implications of business decisions and their impact on various individuals, groups and societies.
  5. Demonstrate critical thinking through written and oral formats.
  6. Apply functions of modern business, including business principles, marketing, labor relations, and risk to business situations.
  7. Apply principles and practices of accounting to analyze and interpret general purpose financial statements.
  8. Apply basic rules of financial accounting to business transactions.
  9. Apply basic rules of managerial accounting to business decision making.
  10. Apply appropriate procedures to prepare individual, partnership, and corporate taxes, including tax reporting for income, payroll, sales, and personal property.
  11. Demonstrate an understanding of compliance in accounting, reporting and tax.

Successful completion of this degree may lead to employment in a variety of different occupations and industries. Below are examples of related occupations with associated Arizona-based wages* for this degree. Education requirements vary for the occupations listed below, so you may need further education or degrees in order to qualify for some of these jobs and earn the related salaries. Please visit with an academic advisor and/or program director for additional information. You can click on any occupation to view the detail regarding education level, wages, and employment information.

Accountants and Auditors

$78,550

Bill and Account Collectors

$40,470

Bookkeeping, Accounting, and Auditing Clerks

$44,100

Budget Analysts

$73,740

Credit Analysts

$66,910

Tax Examiners and Collectors, and Revenue Agents

$77,260

Tax Preparers

$58,620

* Career and wage information provided by Pipeline AZ using data, reports, and forecasts which are generated using government data sources. Sources

Course Sequence by Term

The following is the suggested course sequence by term. Please keep in mind:

  • Students should meet with an academic advisor to develop an individual education plan that meets their academic and career goals. Use the Pathway Planner tool in your Student Center to manage your plan.
  • The course sequence is laid out by suggested term and may be affected when students enter the program at different times of the year.
  • Initial course placement is determined by current district placement measures and/or completion of 100-200 level course and/or program requirements.
  • Degree and transfer seeking students may be required to successfully complete a MCCCD First Year Experience Course (FYE) within the first two semesters at a MCCCD College. Courses include FYE101 and FYE103. Course offerings will vary by college. See an academic, program, or faculty advisor for details.
  • Consult with your faculty mentor or academic advisor to determine educational requirements, including possible university transfer options, for your chosen career field.

Pathway Map Options

There are multiple options available for this pathway map. These options vary depending on the locations, partners, and available tracks of the award.

These pathway map options may share some common coursework. To explore what additional coursework may be required, select your desired option from the list below. Once selected, the list of courses and any associated details will be automatically updated in the course sequence below. The differences between individual pathway map options may only be a few courses.

Pathway Map Option Details

No pathway map option has been selected. Please select from the pathway map options listed above.

Full-time Sequence

Full-time status is 12 credits to 18 credits per semester.

Term 1

A sequence of suggested courses that should be taken during Term 1
Course Number Course Name Requisites Notes Area Credits
GBS151 Introduction to Business 3
Accounting Coursework Accounting Coursework Critical course Gateway course 3
ENG101 or
ENG107		 First-Year Composition or First-Year Composition for ESL FYC or FYC 3
CIS105 Survey of Computer Information Systems CS 3
CIS114DE Excel Spreadsheet 3
FYE101 or
FYE103		 Introduction to College, Career and Personal Success or Exploration of College, Career and Personal Success 1–3

Term 2

A sequence of suggested courses that should be taken during Term 2
Course Number Course Name Requisites Notes Area Credits
Accounting Coursework Accounting Coursework 3
ENG102 or
ENG108		 First-Year Composition or First-Year Composition for ESL FYC or FYC 3
ACC121 or
ACC221		 Individual Tax Preparation or Tax Accounting 3
MA Mathematics Critical course Any approved general education course from the Mathematics area. 3–6
ACC115 Computerized Accounting 3

Term 3

A sequence of suggested courses that should be taken during Term 3
Course Number Course Name Requisites Notes Area Credits
ACC105 or
ACC222		 Payroll, Sales and Property Taxes or Payroll Accounting 3
Accounting Coursework Accounting Coursework 0–3
RE Restricted Electives
GBS120 or
GBS233		 Workplace Communication Skills or Business Communication None or L 3
RE Restricted Electives See program advisor if you wish to apply restricted elective credits toward the Enrolled Agent certificate 3
ECN211 or
ECN212 or
SBU200		 Macroeconomic Principles or Microeconomic Principles or Society and Business SB or SB or G, SB 3

Term 4

A sequence of suggested courses that should be taken during Term 4
Course Number Course Name Requisites Notes Area Credits
ACC219 Intermediate Accounting I 3
COM100 or
COM110 or
COM225 or
COM230		 Introduction to Human Communication or Interpersonal Communication or Public Speaking or Small Group Communication SB or SB or L or SB 3
GBS205 Legal, Ethical, and Regulatory Issues in Business 3
SG or SQ Natural Sciences 4
HU Humanities, Fine Arts & Design HU 3
CRE101 College Critical Reading and Critical Thinking or Equivalent by assessment L 0–3

Restricted Electives

A list of additional, alternative, or supplemental courses for this pathway map
Course Number Course Name Requisites Notes Area Credits
ACC+++ Any ACC Accounting course(s) except courses used to satisfy Required Courses area Any additional ACC Accounting course(s) except ACC111, ACC112, ACC211, ACC212, ACC230, ACC240
GBS131 Business Calculations 3
GBS220 Quantitative Methods in Business 3
GBS221 Business Statistics CS 3
GBS261 Investments I 3
MGT101 or
MGT175 or
MGT229		 Techniques of Supervision or Business Organization and Management or Management and Leadership I None or SB 3

Part-time Sequence

Part-time status is 11 credit hours or less.

Term 1

A sequence of suggested courses that should be taken during Term 1
Course Number Course Name Requisites Notes Area Credits
GBS151 Introduction to Business 3
Accounting Coursework Accounting Coursework Critical course Gateway course 3
FYE101 or
FYE103		 Introduction to College, Career and Personal Success or Exploration of College, Career and Personal Success 1–3

Term 2

A sequence of suggested courses that should be taken during Term 2
Course Number Course Name Requisites Notes Area Credits
Accounting Coursework Accounting Coursework 3
CIS105 Survey of Computer Information Systems CS 3

Term 3

A sequence of suggested courses that should be taken during Term 3
Course Number Course Name Requisites Notes Area Credits
CIS114DE Excel Spreadsheet 3
ACC105 or
ACC222		 Payroll, Sales and Property Taxes or Payroll Accounting 3
Accounting Coursework Accounting Coursework 0–3

Term 4

A sequence of suggested courses that should be taken during Term 4
Course Number Course Name Requisites Notes Area Credits
ACC121 or
ACC221		 Individual Tax Preparation or Tax Accounting 3
ACC115 Computerized Accounting 3

Term 5

A sequence of suggested courses that should be taken during Term 5
Course Number Course Name Requisites Notes Area Credits
RE Restricted Electives See program advisor if you wish to apply restricted elective credits toward the Enrolled Agent certificate 3
ACC219 Intermediate Accounting I 3

Term 6

A sequence of suggested courses that should be taken during Term 6
Course Number Course Name Requisites Notes Area Credits
ENG101 or
ENG107		 First-Year Composition or First-Year Composition for ESL FYC or FYC 3
RE Restricted Electives See program advisor if you wish to apply restricted elective credits toward the Enrolled Agent certificate 3

Term 7

A sequence of suggested courses that should be taken during Term 7
Course Number Course Name Requisites Notes Area Credits
ENG102 or
ENG108		 First-Year Composition or First-Year Composition for ESL FYC or FYC 3
MA Mathematics Critical course Any approved general education course from the Mathematics area. 3–6

Term 8

A sequence of suggested courses that should be taken during Term 8
Course Number Course Name Requisites Notes Area Credits
GBS120 or
GBS233		 Workplace Communication Skills or Business Communication None or L 3
ECN211 or
ECN212 or
SBU200		 Macroeconomic Principles or Microeconomic Principles or Society and Business SB or SB or G, SB 3

Term 9

A sequence of suggested courses that should be taken during Term 9
Course Number Course Name Requisites Notes Area Credits
COM100 or
COM110 or
COM225 or
COM230		 Introduction to Human Communication or Interpersonal Communication or Public Speaking or Small Group Communication SB or SB or L or SB 3
GBS205 Legal, Ethical, and Regulatory Issues in Business 3

Term 10

A sequence of suggested courses that should be taken during Term 10
Course Number Course Name Requisites Notes Area Credits
SG or SQ Natural Sciences 4
HU Humanities, Fine Arts and Design HU 3
CRE101 College Critical Reading and Critical Thinking or Equivalent by assessment L 0–3

Restricted Electives

A list of additional, alternative, or supplemental courses for this pathway map
Course Number Course Name Requisites Notes Area Credits
ACC+++ Any ACC Accounting course(s) except courses used to satisfy Required Courses area Any additional ACC Accounting course(s) except ACC111, ACC112, ACC211, ACC212, ACC230, ACC240
GBS131 Business Calculations 3
GBS220 Quantitative Methods in Business 3
GBS221 Business Statistics CS 3
GBS261 Investments I 3
MGT101 or
MGT175 or
MGT229		 Techniques of Supervision or Business Organization and Management or Management and Leadership I None or SB 3
Course Area Key

Gateway Course = Generally the first major-specific course in a pathway.

Critical Course = A course that is highly predictive of future success in a pathway.

  • CS = Computer/Statistics/Quantitative Application
  • FYC = First Year Composition
  • G = Global Awareness
  • HU = Humanities, Fine Arts, and Design
  • L = Literacy & Critical Inquiry
  • SB = Social-Behavioral Sciences
Disclaimer

Students must earn a grade of C or better for all courses required within the program.

Course Sequence total credits may differ from the program information located on the MCCCD curriculum website due to program and system design.

View MCCCD’s official curriculum documentation for additional details regarding the requirements of this award (https://aztransmac2.asu.edu/cgi-bin/WebObjects/MCCCD.woa/wa/freeForm13?id=187816).

At Maricopa, we strive to provide you with accurate and current information about our degree and certificate offerings. Due to the dynamic nature of the curriculum process, course and program information is subject to change. As a result, the course list associated with this degree or certificate on this site does not represent a contract, nor does it guarantee course availability. If you are interested in pursuing this degree or certificate, we encourage you to meet with an advisor to discuss the requirements at your college for the appropriate catalog year.