Associate of Science - Business Administration - Accounting - (AS523)

The Associate of Science in Business Administration (Accounting) program prepares individuals to practice the profession of accounting and to perform related business functions. This includes instruction in accounting principles and theory, financial accounting, managerial accounting, cost accounting, budget control, tax accounting, legal aspects of accounting, reporting procedures, statement analysis, planning and consulting, business information systems, accounting research methods, professional standards and ethics, and applications to specific for-profit, public, and non-profit organizations.

Upon successful completion of this program, students should be able to: • Use technology to analyze business decisions and to enhance business communications. • Apply basic business and accounting calculations and analyses. Have an understanding of legal practices relating to business. • Apply sound management practices.

In addition to outcomes for the Businesses Administration certificate, on successful completion of the Accounting concentration, students should be able to accomplish at least three of the following eight tasks: • Apply accounting principles related to a variety of accounting specialties, such as payroll accounting, cost accounting, income tax accounting, and computerized accounting. • Analyze and solve accounting issues and problems for a variety of business entities. • Analyze and interpret data and reports for a variety of business entities. • Develop and apply principles of moral judgment and ethical behavior to business situations.