ACCOUNTING

Business and industry are controlled largely through the financial results determined by adequate accounting systems. Accounting is the analytical recording of financial transactions and the related interpretations of the resulting data. Discussions and policies of significance are based on information obtained from accounting procedures and practices.

In the Accounting A.A.S. degree program, the first two semesters are the courses required for the accounting para-professional certificate while the last two semesters concentrate on general education. Most of the courses taught in the last two semesters are transferable for credit to four-year institutions of study.

The certificate program in accounting is designed to prepare a student for an entry-level accounting position, such as accounts receivable clerk, accounts payable clerk, or other accounting positions. An emphasis is placed on computerized applications of all phases of accounting work. These courses are the first year of the Associate of Applied Science (AAS) degree in Accounting.

Updated 2/7/2007 - Content Author lkitchen