Accounting

Associate in Applied Science
Career Degree
Cost
$12,526*

Make the numbers work

Calculate clever business practices

Understand every business decision through its numbers. Accounting’s first job is an accurate record. From there, accountants help individuals, businesses and organizations take appropriate actions. Accountants file taxes, create reports and advise people.

Start or improve your accounting career at CLC. Earn an associate degree to start working in entry-level jobs or transfer to a 4-year to start your professional career.

What can you do with an A.A.S. in Accounting?

This A.A.S. degree prepares you to transfer and complete a bachelor's degree in accounting, business administration, finance or related fields, which prepares you for these careers.

Highlights

  • 100% Online

    Can be completed 100% online.

  • Financial Aid/Scholarships Available

    Based on need and/or achievement. Explore ways to pay for college.

  • Career Degree

    Earn an associate degree in 2 years and gain in-demand technical and job-ready skills.

  • Program Length: 2 Years

    Full-time students finish in 2 years.

Career Outlook

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  • complete the admission process
  • choose an academic program
  • enroll in first-semester classes
  • get access to helpful resources

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Recommended Pathway

This pathway serves as a guide for students to complete the degree or certificate assuming full-time enrollment (registered in 12 or more credit hours per semester) with Semester 1 typically representing a Fall term. Students are strongly encouraged to meet with their College and Career Navigator (CCN) to identify coursework that will meet degree requirements based on individual academic goals. For a more inclusive list of course options, see the college catalog.

Icon Key

  • Credit for prior learning available
  • Dual credit options available
  • Global citizenship
  • Online/Virtual options available

  • Course Code Course Title Credits Course Highlights
    CLC 120

    CLC 120 College Success Seminar

    Class Description

    This course is designed to teach students attitudes and skills valuable for college success. Topics may include: growth mindset, self-advocacy skills, college resources, college culture, financial literacy, and academic success strategies, such as study skills, time management, and goal setting. Throughout this course, students will develop skills necessary for promoting positive human relations in a diverse society.
         		2
    MTH 122

    MTH 122 College Algebra

    Class Description

    This course is primarily intended to prepare students for Finite Mathematics and Calculus for Business and Social Sciences. This course will also serve as a prerequisite to Trigonometry. College algebra topics include, but are not limited to: conic sections, sequences and series, systems of nonlinear equations, matrix algebra, polynomial, rational, exponential, and logarithmic functions and accompanying equations. Modeling and applications are incorporated throughout the course. NOTE: A specific graphing calculator is required for this course. Contact EMPS Division Office for details. Credit will not be given in MTH 122 to those with prior credit in MTH 144 Precalculus. This course will not meet the General Education Math Requirement for AA or AFA degrees but may serve as an elective. This course with the combination of an IAI MTH course meets the Math requirement for the AS degree. Check the catalog for other Associate degrees including AAS degrees to see if this course meets the Math requirement.
         		5
    ACC 121

    ACC 121 Financial Accounting

    Class Description

    This is an introductory course focusing on financial reporting for external users. Course coverage includes basic accounting principles, the accounting cycle with an emphasis on transaction analysis, and financial statements. Specific course topics include the valuation and reporting of cash, receivables, inventory, long-term assets, current and long-term liabilities and stockholders' equity.
         		4
    BUS 121

    BUS 121 Introduction to Business

    Class Description

    This course provides a broad overview of the principles, functions and careers in business. Topics included are: economics, global business, ethics, business structures, entrepreneurship, management, marketing, accounting, finance and operations management.
         		3
    • Course Code CLC 120
      Course Title

      CLC 120 College Success Seminar

      Class Description

      This course is designed to teach students attitudes and skills valuable for college success. Topics may include: growth mindset, self-advocacy skills, college resources, college culture, financial literacy, and academic success strategies, such as study skills, time management, and goal setting. Throughout this course, students will develop skills necessary for promoting positive human relations in a diverse society.
      Credits 2
      Course Highlights
    • Course Code MTH 122
      Course Title

      MTH 122 College Algebra

      Class Description

      This course is primarily intended to prepare students for Finite Mathematics and Calculus for Business and Social Sciences. This course will also serve as a prerequisite to Trigonometry. College algebra topics include, but are not limited to: conic sections, sequences and series, systems of nonlinear equations, matrix algebra, polynomial, rational, exponential, and logarithmic functions and accompanying equations. Modeling and applications are incorporated throughout the course. NOTE: A specific graphing calculator is required for this course. Contact EMPS Division Office for details. Credit will not be given in MTH 122 to those with prior credit in MTH 144 Precalculus. This course will not meet the General Education Math Requirement for AA or AFA degrees but may serve as an elective. This course with the combination of an IAI MTH course meets the Math requirement for the AS degree. Check the catalog for other Associate degrees including AAS degrees to see if this course meets the Math requirement.
      Credits 5
      Course Highlights
    • Course Code ACC 121
      Course Title

      ACC 121 Financial Accounting

      Class Description

      This is an introductory course focusing on financial reporting for external users. Course coverage includes basic accounting principles, the accounting cycle with an emphasis on transaction analysis, and financial statements. Specific course topics include the valuation and reporting of cash, receivables, inventory, long-term assets, current and long-term liabilities and stockholders' equity.
      Credits 4
      Course Highlights
    • Course Code BUS 121
      Course Title

      BUS 121 Introduction to Business

      Class Description

      This course provides a broad overview of the principles, functions and careers in business. Topics included are: economics, global business, ethics, business structures, entrepreneurship, management, marketing, accounting, finance and operations management.
      Credits 3
      Course Highlights

  • Course Code Course Title Credits Course Highlights
    ACC 122

    ACC 122 Managerial Accounting

    Class Description

    This introductory course in managerial accounting focuses on internal planning and control. Emphasis is on identifying and applying relevant accounting and financial information for management decisions. Topical areas include product costing, operational control, cost allocation, capital budgeting, profit planning, performance reporting, and variance analysis.
         		4
    BUS 221

    BUS 221 Business Law I

    Class Description

    This course introduces principles of American law governing business and personal transactions. Areas covered include contracts, torts, agency, employment, and business structures. The course also introduces the American legal environment: the court system, the lawmaking process, and government regulation. Note: BUS 221 and LGL 221 are cross-listed
         		3
    CIT 111

    CIT 111 Comprehensive Spreadsheets

    Class Description

    Covers the advanced features of spreadsheet use and design. File building techniques, the creation of high-quality graphics, database features including query and table handling are also covered. Use of financial, date, and time functions will be included. Use of macros will cover automating operations, building and customizing spreadsheets with interactive macros, and improving macro performance including Visual Basic macros.
         		3
    ENG 121

    ENG 121 English Composition I

    Class Description

    This course is designed to help students develop their competence in college-level writing and in the analysis of texts so they can enter the dialogue of the academic community. This course includes the analysis and practice of argument and the use of critical thinking to read, analyze, and produce college-level texts.
         		3
    HUM 127

    HUM 127 Critical Thinking

    Class Description

    Students will learn sound reasoning skills (i.e. informal logic) to improve the quality of their education, work, and life. These skills include recognizing, evaluating, and analyzing arguments; obtaining and interpreting data; arguing one’s positions with clarity and precision; problem-solving; and decision-making. Students will learn these skills through examples taken from different academic and professional areas, including the arts, politics, religion, science, business, and law.
         		3
    • Course Code ACC 122
      Course Title

      ACC 122 Managerial Accounting

      Class Description

      This introductory course in managerial accounting focuses on internal planning and control. Emphasis is on identifying and applying relevant accounting and financial information for management decisions. Topical areas include product costing, operational control, cost allocation, capital budgeting, profit planning, performance reporting, and variance analysis.
      Credits 4
      Course Highlights
    • Course Code BUS 221
      Course Title

      BUS 221 Business Law I

      Class Description

      This course introduces principles of American law governing business and personal transactions. Areas covered include contracts, torts, agency, employment, and business structures. The course also introduces the American legal environment: the court system, the lawmaking process, and government regulation. Note: BUS 221 and LGL 221 are cross-listed
      Credits 3
      Course Highlights
    • Course Code CIT 111
      Course Title

      CIT 111 Comprehensive Spreadsheets

      Class Description

      Covers the advanced features of spreadsheet use and design. File building techniques, the creation of high-quality graphics, database features including query and table handling are also covered. Use of financial, date, and time functions will be included. Use of macros will cover automating operations, building and customizing spreadsheets with interactive macros, and improving macro performance including Visual Basic macros.
      Credits 3
      Course Highlights
    • Course Code ENG 121
      Course Title

      ENG 121 English Composition I

      Class Description

      This course is designed to help students develop their competence in college-level writing and in the analysis of texts so they can enter the dialogue of the academic community. This course includes the analysis and practice of argument and the use of critical thinking to read, analyze, and produce college-level texts.
      Credits 3
      Course Highlights
    • Course Code HUM 127
      Course Title

      HUM 127 Critical Thinking

      Class Description

      Students will learn sound reasoning skills (i.e. informal logic) to improve the quality of their education, work, and life. These skills include recognizing, evaluating, and analyzing arguments; obtaining and interpreting data; arguing one’s positions with clarity and precision; problem-solving; and decision-making. Students will learn these skills through examples taken from different academic and professional areas, including the arts, politics, religion, science, business, and law.
      Credits 3
      Course Highlights

  • Course Code Course Title Credits Course Highlights
    CMM 121

    CMM 121 Fundamentals of Speech

    Class Description

    For students interested in improving their oral communication competency. This course combines a theoretical basis with practical verbal and nonverbal skills to enhance public speaking effectiveness. Students learn how to develop, research, organize, adapt, deliver and critique messages.
         		3
    • Course Code CMM 121
      Course Title

      CMM 121 Fundamentals of Speech

      Class Description

      For students interested in improving their oral communication competency. This course combines a theoretical basis with practical verbal and nonverbal skills to enhance public speaking effectiveness. Students learn how to develop, research, organize, adapt, deliver and critique messages.
      Credits 3
      Course Highlights

  • Course Code Course Title Credits Course Highlights
    ACC 221

    ACC 221 Intermediate Accounting I

    Class Description

    An intensive study of financial accounting theory and procedures involving the topical areas of accounting standards and theory development, the statements of income, retained earnings, and financial position, time value of money, cash, receivables, inventory, plant assets, depreciation, intangible assets and current liabilities. Grade of "B" or better in Financial and Managerial Accounting (ACC121 and ACC122) is recommended, grade of "C" or better is required.
         		4
    ACC 214

    ACC 214 Cost Accounting

    Class Description

    This course is an advanced study of the information required in management planning and control systems. The emphasis is on the systematic application of cost accounting concepts as a tool for management decisions. Topical areas include product costing, operational control, cost allocation, budgeting, inventory control, analysis of cost-volume-profit relationships, and variance analysis.
         		3
    BUS 237

    BUS 237 Managerial Communication

    Class Description

    This course will guide students in developing the communication skills needed to be successful as a manager. The course is organized in a workshop format, in which students develop, refine and practice communication skills used by successful managers. The course includes a focus on both oral and written skills used in business at a management level. The content of the course will also include a focus on organization, non-verbal (both delivery and listening) and presentation skills. At the conclusion of the course, students will be able to prepare written business documents such as proposals, memos, and emails; organize and conduct meetings and write meeting minutes; and make formal and informal business presentations. Students will have developed communication skills that effectively inform and persuade their audience in addition to enhancing their credibility as managers. AMT 237 and BUS 237 are cross-listed.
         		3
    CIT 120

    CIT 120 Introduction to Computers

    Class Description

    In this course students will learn about the significant role of computers in business and society. Students will be introduced to concepts addressing computer hardware and software, networking, multimedia, telecommunications, careers in the Information Technology field, and current computer-related issues. This course has a computer lab component where students get hands-on experience using a current integrated software package (Microsoft™ Office®) to better understand how computers are used in a business environment.
         		3
    ECO 221

    ECO 221 Principles of Macroeconomics

    Class Description

    This course analyzes the national economy by measuring and tracking the changes in key economic variables such as GDP and the economic growth rate, the unemployment rate, and the inflation rate. Principal macroeconomic issues will be explored and discussed from diverse economic models and will include a discussion on the use and effectiveness of fiscal and monetary policies as well as the causes and consequences of recessions and expansions on the national economy.
         		3
    • Course Code ACC 221
      Course Title

      ACC 221 Intermediate Accounting I

      Class Description

      An intensive study of financial accounting theory and procedures involving the topical areas of accounting standards and theory development, the statements of income, retained earnings, and financial position, time value of money, cash, receivables, inventory, plant assets, depreciation, intangible assets and current liabilities. Grade of "B" or better in Financial and Managerial Accounting (ACC121 and ACC122) is recommended, grade of "C" or better is required.
      Credits 4
      Course Highlights
    • Course Code ACC 214
      Course Title

      ACC 214 Cost Accounting

      Class Description

      This course is an advanced study of the information required in management planning and control systems. The emphasis is on the systematic application of cost accounting concepts as a tool for management decisions. Topical areas include product costing, operational control, cost allocation, budgeting, inventory control, analysis of cost-volume-profit relationships, and variance analysis.
      Credits 3
      Course Highlights
    • Course Code BUS 237
      Course Title

      BUS 237 Managerial Communication

      Class Description

      This course will guide students in developing the communication skills needed to be successful as a manager. The course is organized in a workshop format, in which students develop, refine and practice communication skills used by successful managers. The course includes a focus on both oral and written skills used in business at a management level. The content of the course will also include a focus on organization, non-verbal (both delivery and listening) and presentation skills. At the conclusion of the course, students will be able to prepare written business documents such as proposals, memos, and emails; organize and conduct meetings and write meeting minutes; and make formal and informal business presentations. Students will have developed communication skills that effectively inform and persuade their audience in addition to enhancing their credibility as managers. AMT 237 and BUS 237 are cross-listed.
      Credits 3
      Course Highlights
    • Course Code CIT 120
      Course Title

      CIT 120 Introduction to Computers

      Class Description

      In this course students will learn about the significant role of computers in business and society. Students will be introduced to concepts addressing computer hardware and software, networking, multimedia, telecommunications, careers in the Information Technology field, and current computer-related issues. This course has a computer lab component where students get hands-on experience using a current integrated software package (Microsoft™ Office®) to better understand how computers are used in a business environment.
      Credits 3
      Course Highlights
    • Course Code ECO 221
      Course Title

      ECO 221 Principles of Macroeconomics

      Class Description

      This course analyzes the national economy by measuring and tracking the changes in key economic variables such as GDP and the economic growth rate, the unemployment rate, and the inflation rate. Principal macroeconomic issues will be explored and discussed from diverse economic models and will include a discussion on the use and effectiveness of fiscal and monetary policies as well as the causes and consequences of recessions and expansions on the national economy.
      Credits 3
      Course Highlights

  • Course Code Course Title Credits Course Highlights
    ACC 114

    ACC 114 Payroll Accounting

    Class Description

    This course is a practical study of current social security, income tax, employment and unemployment laws and their effect on basic payroll accounting systems. Course coverage includes the preparation of payroll records and tax returns.
         		2
    ACC 171

    ACC 171 Introduction to QuickBooks

    Class Description

    This course provides an introduction to QuickBooks. Topics covered include company set up, processing transactions through the accounting cycle, merchandising transactions, banking and payroll.
         		2
    ACC 172

    ACC 172 Accounting Capstone Experience

    Class Description

    Students in this course will complete a capstone project consisting of a comprehensive accounting practice set and end of project evaluation. Completing and reporting on this practice set will give students the opportunity to synthesize and put into practice the knowledge and skills acquired in all other courses in the Accounting Technician Certificate program.
         		1
    ACC 213

    ACC 213 Federal Taxation of Entities

    Class Description

    This course is an introduction to corporate, partnership, gift, estate, and international taxation. The overall emphasis of the course is on the taxation of corporations and flow-through entities. The student will also become familiar with various related subjects including Alternative Minimum Tax, Accumulated Earnings Tax, Gift and Estate Tax, and International Taxation.
         		3
    BUS 223

    BUS 223 Principles of Management

    Class Description

    This course is a study of management theories and practices, emphasizing key concepts and skills needed to execute the classic management functions of planning, leading, organizing, and controlling. Emphasis is on theories, concepts, and models related to these key management functions with the intent to better understand the manager's role and responsibilities in contributing to an organization's desired objectives.
         		3
    BUS 132

    BUS 132 Business Ethics

    Class Description

    This course introduces students to the principal ethical theories and concepts of human conduct and character and will provide a critical evaluation of these theories and concepts as they apply to particular moral problems and business decision making and policy. The class will evaluate the principles, values and standards that guide behavior in the business world. Students will study and analyze various business scenarios to determine ethical and non-ethical behavior. This course will include a large amount of case study work to aid students in identifying ethical behavior in the current business environment and provide opportunities to practice sound ethical decision making.
         		3
    ECO 222

    ECO 222 Principles of Microeconomics

    Class Description

    This course analyzes the economic decision-making of households and firms under the limitations of scarce resources. Fundamental concepts of economics including demand, supply, market equilibrium, elasticity, consumer utility, and the behavior of firms will be discussed and analyzed. The production decisions of firms will be evaluated under different market structures including perfect competition, monopoly, monopolistic competition, and oligopoly.
         		3
    • Course Code ACC 114
      Course Title

      ACC 114 Payroll Accounting

      Class Description

      This course is a practical study of current social security, income tax, employment and unemployment laws and their effect on basic payroll accounting systems. Course coverage includes the preparation of payroll records and tax returns.
      Credits 2
      Course Highlights
    • Course Code ACC 171
      Course Title

      ACC 171 Introduction to QuickBooks

      Class Description

      This course provides an introduction to QuickBooks. Topics covered include company set up, processing transactions through the accounting cycle, merchandising transactions, banking and payroll.
      Credits 2
      Course Highlights
    • Course Code ACC 172
      Course Title

      ACC 172 Accounting Capstone Experience

      Class Description

      Students in this course will complete a capstone project consisting of a comprehensive accounting practice set and end of project evaluation. Completing and reporting on this practice set will give students the opportunity to synthesize and put into practice the knowledge and skills acquired in all other courses in the Accounting Technician Certificate program.
      Credits 1
      Course Highlights
    • Course Code ACC 213
      Course Title

      ACC 213 Federal Taxation of Entities

      Class Description

      This course is an introduction to corporate, partnership, gift, estate, and international taxation. The overall emphasis of the course is on the taxation of corporations and flow-through entities. The student will also become familiar with various related subjects including Alternative Minimum Tax, Accumulated Earnings Tax, Gift and Estate Tax, and International Taxation.
      Credits 3
      Course Highlights
    • Course Code BUS 223
      Course Title

      BUS 223 Principles of Management

      Class Description

      This course is a study of management theories and practices, emphasizing key concepts and skills needed to execute the classic management functions of planning, leading, organizing, and controlling. Emphasis is on theories, concepts, and models related to these key management functions with the intent to better understand the manager's role and responsibilities in contributing to an organization's desired objectives.
      Credits 3
      Course Highlights
    • Course Code BUS 132
      Course Title

      BUS 132 Business Ethics

      Class Description

      This course introduces students to the principal ethical theories and concepts of human conduct and character and will provide a critical evaluation of these theories and concepts as they apply to particular moral problems and business decision making and policy. The class will evaluate the principles, values and standards that guide behavior in the business world. Students will study and analyze various business scenarios to determine ethical and non-ethical behavior. This course will include a large amount of case study work to aid students in identifying ethical behavior in the current business environment and provide opportunities to practice sound ethical decision making.
      Credits 3
      Course Highlights
    • Course Code ECO 222
      Course Title

      ECO 222 Principles of Microeconomics

      Class Description

      This course analyzes the economic decision-making of households and firms under the limitations of scarce resources. Fundamental concepts of economics including demand, supply, market equilibrium, elasticity, consumer utility, and the behavior of firms will be discussed and analyzed. The production decisions of firms will be evaluated under different market structures including perfect competition, monopoly, monopolistic competition, and oligopoly.
      Credits 3
      Course Highlights

Total Credit Hours

66

*Cost is estimated based on recommended pathway credit hours. This includes in-district tuition and other fees, such as books and materials before financial aid is applied, as well as grants, loans or scholarships. There are many opportunities for financial assistance at CLC. Learn more about Cost of Attendance.



Female student taking notes in class

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