2015-2016 Catalog

Accounting - Associate of Applied Science Degree

The Accounting program has undergone program requirement changes after the printing of this catalog. To verify the most accurate certificate and AAS degree requirements, please review DegreeCheck in eWOLF under the Student tab or view our online Catalog Addendum.

This program offers a range of courses that provide an introduction to accounting theory and practice, as well as more extensive exposure to accounting applications in selected areas.

Courses meet the diverse needs of students and of clerical and paraprofessional accounting personnel in business, industry, government, and other economic organizations.

The AAS degree in accounting prepares students for job entry or job upgrading within a wide variety of clerical and paraprofessional positions in the accounting field. The program provides students with knowledge and skills needed to work effectively under the supervision of controllers, chief accountants, accounting supervisors, certified public accountants, and other professional accountants.

Note: Students are required to meet with an accounting program advisor to develop an educational plan before completing any elective courses.

For further information, contact Deb Craven at (303)-678-3868 for the Boulder Campus, Katheryn Reynolds at (970)-204-8503 for the Larimer Campus, and Bev Mason at (303)-404-5417 for the Westminster Campus.

All courses in both the degree and certificate programs must be completed with a “C” or above to graduate.

Requirements

Assessment testing is required for all students. Students who are reading at college-level and place into CCR 093 or above and MAT 050 or above may begin this program of study. Students scoring below this level should consult with a faculty member before registering for courses in this program of study.

Required Courses

ACC 101Fundamentals of Accounting

3

ACC 121Accounting Principles I

4

ACC 122Accounting Principles II

4

ACC 135Spreadsheet Applications for Accounting

3

ACC 211Intermediate Accounting I

4

ACC 245Computerized Accounting with a Professional Package

3

 

ACC 289Capstone: Company Financial Overview

1

or

ACC 280Internship

1-12

Total Credit Hours:22

ACC 101: Students who have taken high school or other equivalent introductory coursework, or who have significant practical experience in these areas, should consult with an accounting faculty advisor to consider alternatives. This is particularly important for the decision of whether to take ACC 101, since ACC 101 may not be taken after ACC 121. Should a student decide to start accounting courses with ACC 121, the three credits for ACC 101 must be satisfied with an approved business elective; however an accounting course is recommended.

Required Elective Courses

Select 6 credits from the following: (must be approved by accounting advisor)

ACC 115Payroll Accounting

3

ACC 131Income Tax

3

ACC 138Payroll and Sales Tax

3

ACC 212Intermediate Accounting II

4

ACC 226Cost Accounting

3

ACC 231Business Taxation

3

 

ACC 255Vita - Volunteer Income Tax Assistance

3

or

ACC 132Tax Help Colorado

2

and

ACC 133Tax Help Colorado Practicum

1

 

ACC 294Service Learning

1-12

Total Credit Hours:6

Required Business Support Courses

BUS 217Business Communication and Report Writing

3

CIS 135Complete PC Word Processing: Word

3

CIS 155PC Spreadsheet Concepts: Excel

3

MAN 230Corporate Ethics & Social Resp

3

Elective Business Courses (ACC, BUS, CIS, ECO, MAN, MAR, or MGD)*

6

Total Credit Hours:18

Elective Business Courses:

Students who have taken high school or other equivalent introductory coursework, or who have significant practical experience in these areas, should consult with an accounting faculty advisor to consider alternatives. This is particularly important for the decision of whether to take ACC 101, since ACC 101 may not be taken after ACC 121. Should a student decide to start accounting courses with ACC 121, the three credits for ACC 101 must be satisfied with an approved business elective; however an accounting course is recommended..

*Elective business courses (ACC, BUS, CIS, ECO, MAN, MAR, MGD) must be taken as needed to meet the 61 credit hours minimum for the degree. These courses must be ACC, BUS, CIS, ECO, MAN, MAR, or MGD courses, with prior approval from an accounting faculty advisor. In addition, general education electives must be selected from the Approved Course List for the AAS degree in the Program Completion and Graduation Requirements section of this catalog.

Choose a course from the Approved General Education Electives List for the AAS degree.

Required General Education Courses

Arts and Humanities Elective

3

Natural or Physical Sciences Elective

3

Social and Behavioral Science Elective

3

MAT 107Career Mathematics

3

or

higher

one of the following courses

ENG 121English Composition I

3

ENG 131Technical Writing I

3

ENG 110English Usage and Grammar

3

Total Credit Hours:15

Total Credit Hours: 61

Gainful Employment Disclosure Information

The U.S. Department of Education requires colleges to disclose a variety of information for any financial-aid-eligible program that "prepares students for gainful employment in a recognized occupation." The information provided here is the best available to us but represents one year's data only. We hope that this information is helpful to our current students and to prospective students as they make their career and educational choices. For more Gainful Employment information, please go to the FRCC website: www.frontrange.edu/GainfulEmployment.