Accounting A.A. Degree (05000.AA)

School of Business and Economics

Making good decisions is critical for success in any business enterprise.

Accounting plays a vital role in providing information needed to make knowledgeable financial decisions. The information supplied by accounting is in the form of quantitative data, primarily financial in nature, and relates to specific economic entities. An economic entity may be an individual, a business enterprise, or a nonprofit organization. Every entity, regardless of its size or purpose, must have a way to keep track of its economic activities and to measure how well it is accomplishing its goals. Accounting provides the means for tracking activities and measuring results.

Without accounting information, many important financial decisions would be made blindly. Investors, for example, would have no way to distinguish between a profitable company and one that is on the verge of failure; bankers could not evaluate the riskiness of potential loans; managers would have no basis for controlling costs, setting prices, or controlling the company’s resources; and government would have no basis for taxing income.

Thus, accounting is a service activity designed to accumulate, measure, and communicate financial information to various decision makers, such as investors, creditors, and managers.

An Associate of Arts Degree in Accounting is available in preparation for employment in the field of bookkeeping or accounting as a full-charge bookkeeper or junior accountant. The Associate of Arts degree in Accounting is available for students who meet the graduation requirements and complete the following required courses, with a minimum grade of a “C” (or P) in each course in the degree, and maintain a 2.0 GPA.

Program Student Learning Outcomes

A. Read, analyze, evaluate, and communicate, both orally and in written form, an appropriate financial interpretation of accounting documents, including proper maintenance of accounting records using the basics of bookkeeping.

B. Analyze an accounting problem and/or scenario and apply appropriate mathematical and accounting concepts to develop and verify a solution.

C. Analyze and apply critical/creative thinking to an accounting problem or scenario in order to formulate a set of alternatives, then recommend the best course of action.

Visit the Program Mapper for more information on when to take classes and career information.

Program Requirements:

Completion of MCCD-GE Breadth: (23 units)

Elective (as needed to reach 60 units) Units: (7 Units)

Total Degree Units: (60 Units)

Programs of Similar Interest:

• Business Administration 2.0 (AS-T)

• Economics (AA-T)

• Accounting (CT)