Associate in Applied Science Degree
The Accounting program is designed to prepare students for a career in public accounting, in industry, or as self-employed business people. Graduates of this program will have a well-rounded background in all major areas within accounting, preparing them for positions as public accounting paraprofessionals, cost accountants, tax preparers, general accounting clerks, or office managers. College credit may be granted through Tech Prep articulation agreements between RACC and approved secondary schools.
Required Program of Study
| Course Number | Semester | Course Title | Credits |
|---|---|---|---|
| ACC105 | Fall | Financial Accounting | 3 |
| BUS100 | Introduction to Business | 3 | |
| BUS110 | Business Mathematics | 3 | |
| COM121 | English Composition | 3 | |
| IFT110 | Microcomputer Applications | 3 | |
| ORI102 | College Success Strategies | 2 | |
| ACC110 | Spring | Managerial Accounting | 3 |
| BUS106 | Business Communications | 3 | |
| MAT150 | Foundations of Math | 3 | |
| OR MAT210 | Statistics | ||
| ACC220 | Accounting Information Systems | 4 | |
| HUM - - | Humanities Elective | 3 | |
| ACC 205 | Fall | Intermediate Accounting | 4 |
| MGT100 | Principles of Management | 3 | |
| BUS200 | Macroeconomics | 3 | |
| OR BUS201 | Microeconomics | ||
| ENV130 | Environment | 3 | |
| ACC230 | Federal Taxes | 3 | |
| ACC206 | Spring | Intermediate Accounting II | 3 |
| BUS230 | Business Law | 3 | |
| BUS - - | Business Elective | 3 | |
| SOC125 | Individual & Society | 3 | |
| ACC - - | Program Elective | 3 | |
| Total Credit Hours Required for the Program | 64 | ||
Upon successful completion of this program, the student should be able to:
- Utilize a personal computer to prepare documents using word processing, spreadsheets and database software and to perform basic navigation of the Internet.
- Apply economic theory to solve social, political, financial, and business problems.
- Demonstrate effective communication skills in writing and speaking in a business environment.
- Apply math operations to solve fundamental business problems.
- Utilize business management principles to analyze problems and make decisions.
- Prepare financial statements in accordance with generally accepted accounting principles and evaluate the results by performing basic financial statement analysis.
- Calculate product costs and break-even point for manufacturing companies and prepare operational budgets using both variable and absorption costing methods.
- Perform the steps in the accounting cycle both manually and using computerized general ledger software.
- Apply accounting theory to complex business transactions.
- Evaluate the internal control goals of various accounting information systems and recommend appropriate control plans to ensure the accomplishment of organizational goals.
- Prepare tax returns and conduct research utilizing the Internal Revenue Code.
- Apply the law to recognize legal implications of business and personal transactions.
The following courses qualify as a Business Elective: ACC 210, ACC 235, ACC 240, ACC 290 with CAR 105, BUS 220, MAT 210, MGT 230.
This program integrates several computerized software packages to give students exposure to various business technologies.
Please note: These programs can be pursued on a part-time basis.
Appropriate placement test scores, or the completion of certain developmental courses, are required for all programs of study. Additional prerequisites may be necessary for some courses and can be found in the course descriptions section of the catalog.
It is recommended that students confer with their advisor when selecting electives.
