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
None
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.
- Apply effective oral, written, and visual business communication skills.
- Use basic mathematics and accounting principles to report the financial position of an organization.
- Apply current technology to specific business tasks.
- Evaluate the legal, ethical and social implications of business decisions and their impact on various individuals, groups and societies.
- Demonstrate critical thinking through written and oral formats.
- Apply functions of modern business, including business principles, marketing, labor relations, and risk to business situations.
- Apply principles and practices of accounting to analyze and interpret general purpose financial statements.
- Apply basic rules of financial accounting to business transactions.
- Apply basic rules of managerial accounting to business decision making.
- Apply appropriate procedures to prepare individual, partnership, and corporate taxes, including tax reporting for income, payroll, sales, and personal property.
- 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 Show expanded career information for Accountants and Auditors
Bill and Account Collectors
$40,470 Show expanded career information for Bill and Account Collectors
Bookkeeping, Accounting, and Auditing Clerks
$44,100 Show expanded career information for Bookkeeping, Accounting, and Auditing Clerks
Budget Analysts
$73,740 Show expanded career information for Budget Analysts
Credit Analysts
$66,910 Show expanded career information for Credit Analysts
Tax Examiners and Collectors, and Revenue Agents
$77,260 Show expanded career information for Tax Examiners and Collectors, and Revenue Agents
Tax Preparers
$58,620 Show expanded career information for Tax Preparers
* Career and wage information provided by Pipeline AZ using data, reports, and forecasts which are generated using government data sources.
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 Degree Progress Report Tool in your 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.
Full-time Sequence
Full-time status is 12 credits to 18 credits per semester.
Term 1
Course Number | Course Name | Requisites | Notes | Area | Credits |
---|---|---|---|---|---|
3 | |||||
Accounting Coursework | Accounting Coursework | Critical course Gateway course | 3 | ||
or |
or | FYC or FYC | 3 | ||
CS | 3 | ||||
3 | |||||
or |
or | 1–3 |
Term 2
Course Number | Course Name | Requisites | Notes | Area | Credits |
---|---|---|---|---|---|
Accounting Coursework | Accounting Coursework | 3 | |||
or |
or | FYC or FYC | 3 | ||
or |
or | 3 | |||
Critical course Any approved general education course from the Mathematics area. | 3–6 | ||||
3 |
Term 3
Course Number | Course Name | Requisites | Notes | Area | Credits |
---|---|---|---|---|---|
or |
or | 3 | |||
Accounting Coursework | Accounting Coursework | 0–3 | |||
RE | Restricted Electives | ||||
or |
or | None or L | 3 | ||
RE | Restricted Electives | See program advisor if you wish to apply restricted elective credits toward the Enrolled Agent certificate | 3 | ||
or or |
or or | SB or SB or G, SB | 3 |
Term 4
Course Number | Course Name | Requisites | Notes | Area | Credits |
---|---|---|---|---|---|
3 | |||||
or or or |
or or or | SB or SB or L or SB | 3 | ||
3 | |||||
4 | |||||
HU | 3 | ||||
or Equivalent by assessment | L | 0–3 |
Restricted Electives
Course Number | Course Name | Requisites | Notes | Area | Credits |
---|---|---|---|---|---|
Any additional ACC Accounting course(s) except , , , , , | |||||
3 | |||||
3 | |||||
CS | 3 | ||||
3 | |||||
or or |
or or | None or SB | 3 |
Part-time Sequence
Part-time status is 11 credit hours or less.
Term 1
Course Number | Course Name | Requisites | Notes | Area | Credits |
---|---|---|---|---|---|
3 | |||||
Accounting Coursework | Accounting Coursework | Critical course Gateway course | 3 | ||
or |
or | 1–3 |
Term 2
Course Number | Course Name | Requisites | Notes | Area | Credits |
---|---|---|---|---|---|
Accounting Coursework | Accounting Coursework | 3 | |||
CS | 3 |
Term 3
Course Number | Course Name | Requisites | Notes | Area | Credits |
---|---|---|---|---|---|
3 | |||||
or |
or | 3 | |||
Accounting Coursework | Accounting Coursework | 0–3 |
Term 4
Course Number | Course Name | Requisites | Notes | Area | Credits |
---|---|---|---|---|---|
or |
or | 3 | |||
3 |
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 | ||
3 |
Term 6
Course Number | Course Name | Requisites | Notes | Area | Credits |
---|---|---|---|---|---|
or |
or | 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
Course Number | Course Name | Requisites | Notes | Area | Credits |
---|---|---|---|---|---|
or |
or | FYC or FYC | 3 | ||
Critical course Any approved general education course from the Mathematics area. | 3–6 |
Term 8
Course Number | Course Name | Requisites | Notes | Area | Credits |
---|---|---|---|---|---|
or |
or | None or L | 3 | ||
or or |
or or | SB or SB or G, SB | 3 |
Term 9
Course Number | Course Name | Requisites | Notes | Area | Credits |
---|---|---|---|---|---|
or or or |
or or or | SB or SB or L or SB | 3 | ||
3 |
Term 10
Course Number | Course Name | Requisites | Notes | Area | Credits |
---|---|---|---|---|---|
4 | |||||
HU | 3 | ||||
or Equivalent by assessment | L | 0–3 |
Restricted Electives
Course Number | Course Name | Requisites | Notes | Area | Credits |
---|---|---|---|---|---|
Any additional ACC Accounting course(s) except , , , , , | |||||
3 | |||||
3 | |||||
CS | 3 | ||||
3 | |||||
or or |
or or | None or SB | 3 |
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
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 for additional details regarding the requirements of this award .
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.
The pathway map presented above is for the current catalog year and is the intended pathway map for new students. All previous catalog years for this pathway map are available at the link below.