Accounting

The Associate in Applied Science (AAS) in Accounting program is designed to provide fundamental skills for individuals planning to enter the field of accounting. Possible entry-level jobs for this program include accounting clerk, accounts payable/receivable clerk, claims clerk, payroll clerk, credit clerk, bookkeeper, accounting intern, tax preparation or comparable positions. This program may prepare students for certification in Certified Bookkeeper (CB), Enrolled Agent (EA), and Certified Payroll Professional (CPP). Certificates of Completion (CCL) in Accounting and Enrolled Agent are available.

Details

Field of Interest

Business, Entrepreneurialism and Management

Degree Type

Associate in Applied Science (AAS)

Academic Plan

Accounting (DEG)

Academic Plan Code

3149

Total credits required

62-73

Catalog Year

2024-2025

Effective Term

Fall 2023

Admission criteria

None

Notes

Students must earn a grade of C or better in all courses within the program.

Consultation with an Academic Advisor is recommended for course selection.

What You'll Learn

Apply effective oral, written, and visual business communication skills.
Use basic mathematics and accounting principles to report the financial position of an organization.
Apply current technology to specific business tasks.
Evaluate the legal, ethical and social implications of business decisions and their impact on various individuals, groups and societies.
Demonstrate critical thinking through written and oral formats.
Apply functions of modern business, including business principles, marketing, labor relations, and risk to business situations.
Apply principles and practices of accounting to analyze and interpret general purpose financial statements.
Apply basic rules of financial accounting to business transactions.
Apply basic rules of managerial accounting to business decision making.
Apply appropriate procedures to prepare individual, partnership, and corporate taxes, including tax reporting for income, payroll, sales, and personal property.
Demonstrate an understanding of compliance in accounting, reporting and tax.

Successful completion of this degree may lead to employment in a variety of different occupations and industries. Below are examples of related occupations with associated Arizona-based wages* for this degree. Education requirements vary for the occupations listed below, so you may need further education or degrees in order to qualify for some of these jobs and earn the related salaries. Please visit with an academic advisor and/or program director for additional information. You can click on any occupation to view the detail regarding education level, wages, and employment information.

Accountants and Auditors

$78,550 Show expanded career information for Accountants and Auditors

Bill and Account Collectors

$40,470 Show expanded career information for Bill and Account Collectors

Bookkeeping, Accounting, and Auditing Clerks

$44,100 Show expanded career information for Bookkeeping, Accounting, and Auditing Clerks

Budget Analysts

$73,740 Show expanded career information for Budget Analysts

Credit Analysts

$66,910 Show expanded career information for Credit Analysts

Tax Examiners and Collectors, and Revenue Agents

$77,260 Show expanded career information for Tax Examiners and Collectors, and Revenue Agents

Tax Preparers

$58,620 Show expanded career information for Tax Preparers

* Career and wage information provided by Pipeline AZ using data, reports, and forecasts which are generated using government data sources. Sources

Course Sequence by Term

The following is the suggested course sequence by term. Please keep in mind:

Students should meet with an academic advisor to develop an individual education plan that meets their academic and career goals. Use the Degree Progress Report Tool in your Student Center to manage your plan.
The course sequence is laid out by suggested term and may be affected when students enter the program at different times of the year.
Initial course placement is determined by current district placement measures and/or completion of 100-200 level course and/or program requirements.
Degree and transfer seeking students may be required to successfully complete a MCCCD First Year Experience Course (FYE) within the first two semesters at a MCCCD College. Courses include FYE101 and FYE103. Course offerings will vary by college. See an academic, program, or faculty advisor for details.
Consult with your faculty mentor or academic advisor to determine educational requirements, including possible university transfer options, for your chosen career field.

Pathway Map Options

There are multiple options available for this pathway map. These options vary depending on the locations, partners, and available tracks of the award.

These pathway map options may share some common coursework. To explore what additional coursework may be required, select your desired option from the list below. Once selected, the list of courses and any associated details will be automatically updated in the course sequence below. The differences between individual pathway map options may only be a few courses.

Accounting
Accounting Pathway Option 1 (ACC111, ACC112, ACC212 )
Accounting Pathway Option 2 (ACC111, ACC230, ACC240)
Accounting Pathway Option 3 (ACC211, ACC212)

Full-time
Part-time

Full-time Sequence

Full-time status is 12 credits to 18 credits per semester.

Term 1Term 1Term 1Term 1

A sequence of suggested courses that should be taken during Term 1Term 1Term 1Term 1
Course Number	Course Name	Requisites	Notes	Area	Credits
GBS151	Introduction to Business				3
Accounting Coursework	Accounting Coursework		Critical course Gateway course		3
ENG101 or ENG107	First-Year Composition or First-Year Composition for ESL	Prerequisites: Writing test score or (C or better in ENG091 or ESL097or WAC101) or (B or better in ALT100) or (ALT100 & Corequisites: ENG101LL or ENG107LL or WAC101 or ENG100A+) or (ESL202 & Corequisites: ENG101LL or ENG107LL or WAC101 or ENG100A+). or Prerequisites: Writing test score or (C or better in ENG091 or ESL097or WAC101) or (B or better in ALT100) or (ALT100 & Corequisites: ENG101LL or ENG107LL or WAC101 or ENG100A+) or (ESL202 & Corequisites: ENG101LL or ENG107LL or WAC101 or ENG100A+).		FYC or FYC	3
CIS105	Survey of Computer Information Systems			CS	3
CIS114DE	Excel Spreadsheet				3
FYE101 or FYE103	Introduction to College, Career and Personal Success or Exploration of College, Career and Personal Success				1–3
ACC111	Accounting Principles I		Critical course Gateway course		3
ACC111	Accounting Principles I		Critical course Gateway course		3
ACC211	Financial Accounting		Critical course Gateway course		3

Term 2Term 2Term 2Term 2

A sequence of suggested courses that should be taken during Term 2Term 2Term 2Term 2
Course Number	Course Name	Requisites	Notes	Area	Credits
Accounting Coursework	Accounting Coursework				3
ENG102 or ENG108	First-Year Composition or First-Year Composition for ESL	Prerequisites: Grade of C or better in ENG101. or Prerequisites: A grade of C or better in ENG107.		FYC or FYC	3
ACC121 or ACC221	Individual Tax Preparation or Tax Accounting	No requisites or Prerequisites: A grade of C or better in ACC111 or ACC211 or permission of Department or Division.			3
MA	Mathematics		Critical course Any approved general education course from the Mathematics area.		3–6
ACC115	Computerized Accounting				3
ACC112	Accounting Principles II	Prerequisites: ACC111 with a grade of "C" or better, or permission of Department or Division.			3
ACC230	Uses of Accounting Information I	Prerequisites: A grade of C or better in (ACC111 or ACC211) or [(ENG101 or ENG107) and MAT151 and CRE101] or (appropriate District English, Reading, and Math placement).			3
ACC212	Managerial Accounting	Prerequisites: A grade of "C" or better in (ACC111 and ACC112), or ACC211, and (CIS105 or permission of Department or Division).			3

Term 3Term 3Term 3

A sequence of suggested courses that should be taken during Term 3Term 3Term 3
Course Number	Course Name	Requisites	Notes	Area	Credits
ACC105 or ACC222	Payroll, Sales and Property Taxes or Payroll Accounting	No requisites or Prerequisites: A grade of C or better in ACC111 or ACC211 or permission of Department or Division.			3
Accounting Coursework	Accounting Coursework				0–3
RE	Restricted Electives
GBS120 or GBS233	Workplace Communication Skills or Business Communication	No requisites or Prerequisites: ENG101 or ENG107 with grade of "C" or better, or permission of Department or Division.		None or L	3
RE	Restricted Electives		See program advisor if you wish to apply restricted elective credits toward the Enrolled Agent certificate		3
ECN211 or ECN212 or SBU200	Macroeconomic Principles or Microeconomic Principles or Society and Business			SB or SB or G, SB	3
ACC212	Managerial Accounting	Prerequisites: A grade of "C" or better in (ACC111 and ACC112), or ACC211, and (CIS105 or permission of Department or Division).			3
ACC240	Uses of Accounting Information II	Prerequisites: A grade of C or better in ACC230.			3

Term 4

A sequence of suggested courses that should be taken during Term 4
Course Number	Course Name	Requisites	Notes	Area	Credits
ACC219	Intermediate Accounting I	Prerequisites: A grade of C or better in ACC212 or ACC240 or permission of Department or Division.			3
COM100 or COM110 or COM225 or COM230	Introduction to Human Communication or Interpersonal Communication or Public Speaking or Small Group Communication	No requisites or No requisites or Prerequisites: A grade of C or better in ENG101, or ENG107, or equivalent. or No requisites		SB or SB or L or SB	3
GBS205	Legal, Ethical, and Regulatory Issues in Business				3
SG or SQ	Natural Sciences				4
HU	Humanities, Fine Arts & Design			HU	3
CRE101	College Critical Reading and Critical Thinking	Prerequisites: A grade of C or better in (ENG101 or ENG107) and (RDG095 or RDG100 or RDG111 or RDG112 or RDG113 or an appropriate district placement or permission of Instructor).	or Equivalent by assessment	L	0–3

Restricted Electives

A list of additional, alternative, or supplemental courses for this pathway map
Course Number	Course Name	Requisites	Notes	Area	Credits
ACC+++	Any ACC Accounting course(s) except courses used to satisfy Required Courses area		Any additional ACC Accounting course(s) except ACC111, ACC112, ACC211, ACC212, ACC230, ACC240
GBS131	Business Calculations				3
GBS220	Quantitative Methods in Business	Prerequisites: (A grade of C or better in MAT150 or MAT151 or MAT152) or satisfactory District math placement.			3
GBS221	Business Statistics	Prerequisites: A grade of C or better in GBS220 or MAT217 or MAT218.		CS	3
GBS261	Investments I	Corequisites: Concurrent enrollment in GBS261LL recommended but not required.			3
MGT101 or MGT175 or MGT229	Techniques of Supervision or Business Organization and Management or Management and Leadership I			None or SB	3

Part-time Sequence

Part-time status is 11 credit hours or less.

Term 1Term 1Term 1Term 1

A sequence of suggested courses that should be taken during Term 1Term 1Term 1Term 1
Course Number	Course Name	Notes	Credits
GBS151	Introduction to Business		3
Accounting Coursework	Accounting Coursework	Critical course Gateway course	3
FYE101 or FYE103	Introduction to College, Career and Personal Success or Exploration of College, Career and Personal Success		1–3
ACC111	Accounting Principles I	Critical course Gateway course	3
ACC111	Accounting Principles I	Critical course Gateway course	3
ACC211	Financial Accounting	Critical course Gateway course	3

Term 2Term 2Term 2Term 2

A sequence of suggested courses that should be taken during Term 2Term 2Term 2Term 2
Course Number	Course Name	Requisites	Area	Credits
Accounting Coursework	Accounting Coursework			3
CIS105	Survey of Computer Information Systems		CS	3
ACC112	Accounting Principles II	Prerequisites: ACC111 with a grade of "C" or better, or permission of Department or Division.		3
ACC230	Uses of Accounting Information I	Prerequisites: A grade of C or better in (ACC111 or ACC211) or [(ENG101 or ENG107) and MAT151 and CRE101] or (appropriate District English, Reading, and Math placement).		3
ACC212	Managerial Accounting	Prerequisites: A grade of "C" or better in (ACC111 and ACC112), or ACC211, and (CIS105 or permission of Department or Division).		3

Term 3Term 3Term 3

A sequence of suggested courses that should be taken during Term 3Term 3Term 3
Course Number	Course Name	Requisites	Credits
CIS114DE	Excel Spreadsheet		3
ACC105 or ACC222	Payroll, Sales and Property Taxes or Payroll Accounting	No requisites or Prerequisites: A grade of C or better in ACC111 or ACC211 or permission of Department or Division.	3
Accounting Coursework	Accounting Coursework		0–3
ACC212	Managerial Accounting	Prerequisites: A grade of "C" or better in (ACC111 and ACC112), or ACC211, and (CIS105 or permission of Department or Division).	3
ACC240	Uses of Accounting Information II	Prerequisites: A grade of C or better in ACC230.	3

Term 4

A sequence of suggested courses that should be taken during Term 4
Course Number	Course Name	Requisites	Notes	Area	Credits
ACC121 or ACC221	Individual Tax Preparation or Tax Accounting	No requisites or Prerequisites: A grade of C or better in ACC111 or ACC211 or permission of Department or Division.			3
ACC115	Computerized Accounting				3

Term 5

A sequence of suggested courses that should be taken during Term 5
Course Number	Course Name	Requisites	Notes	Area	Credits
RE	Restricted Electives		See program advisor if you wish to apply restricted elective credits toward the Enrolled Agent certificate		3
ACC219	Intermediate Accounting I	Prerequisites: A grade of C or better in ACC212 or ACC240 or permission of Department or Division.			3

Term 6

A sequence of suggested courses that should be taken during Term 6
Course Number	Course Name	Requisites	Notes	Area	Credits
ENG101 or ENG107	First-Year Composition or First-Year Composition for ESL	Prerequisites: Writing test score or (C or better in ENG091 or ESL097or WAC101) or (B or better in ALT100) or (ALT100 & Corequisites: ENG101LL or ENG107LL or WAC101 or ENG100A+) or (ESL202 & Corequisites: ENG101LL or ENG107LL or WAC101 or ENG100A+). or Prerequisites: Writing test score or (C or better in ENG091 or ESL097or WAC101) or (B or better in ALT100) or (ALT100 & Corequisites: ENG101LL or ENG107LL or WAC101 or ENG100A+) or (ESL202 & Corequisites: ENG101LL or ENG107LL or WAC101 or ENG100A+).		FYC or FYC	3
RE	Restricted Electives		See program advisor if you wish to apply restricted elective credits toward the Enrolled Agent certificate		3

Term 7

A sequence of suggested courses that should be taken during Term 7
Course Number	Course Name	Requisites	Notes	Area	Credits
ENG102 or ENG108	First-Year Composition or First-Year Composition for ESL	Prerequisites: Grade of C or better in ENG101. or Prerequisites: A grade of C or better in ENG107.		FYC or FYC	3
MA	Mathematics		Critical course Any approved general education course from the Mathematics area.		3–6

Term 8

A sequence of suggested courses that should be taken during Term 8
Course Number	Course Name	Requisites	Notes	Area	Credits
GBS120 or GBS233	Workplace Communication Skills or Business Communication	No requisites or Prerequisites: ENG101 or ENG107 with grade of "C" or better, or permission of Department or Division.		None or L	3
ECN211 or ECN212 or SBU200	Macroeconomic Principles or Microeconomic Principles or Society and Business			SB or SB or G, SB	3

Term 9

A sequence of suggested courses that should be taken during Term 9
Course Number	Course Name	Requisites	Notes	Area	Credits
COM100 or COM110 or COM225 or COM230	Introduction to Human Communication or Interpersonal Communication or Public Speaking or Small Group Communication	No requisites or No requisites or Prerequisites: A grade of C or better in ENG101, or ENG107, or equivalent. or No requisites		SB or SB or L or SB	3
GBS205	Legal, Ethical, and Regulatory Issues in Business				3

Term 10

A sequence of suggested courses that should be taken during Term 10
Course Number	Course Name	Requisites	Notes	Area	Credits
SG or SQ	Natural Sciences				4
HU	Humanities, Fine Arts and Design			HU	3
CRE101	College Critical Reading and Critical Thinking	Prerequisites: A grade of C or better in (ENG101 or ENG107) and (RDG095 or RDG100 or RDG111 or RDG112 or RDG113 or an appropriate district placement or permission of Instructor).	or Equivalent by assessment	L	0–3

Restricted Electives

A list of additional, alternative, or supplemental courses for this pathway map
Course Number	Course Name	Requisites	Notes	Area	Credits
ACC+++	Any ACC Accounting course(s) except courses used to satisfy Required Courses area		Any additional ACC Accounting course(s) except ACC111, ACC112, ACC211, ACC212, ACC230, ACC240
GBS131	Business Calculations				3
GBS220	Quantitative Methods in Business	Prerequisites: (A grade of C or better in MAT150 or MAT151 or MAT152) or satisfactory District math placement.			3
GBS221	Business Statistics	Prerequisites: A grade of C or better in GBS220 or MAT217 or MAT218.		CS	3
GBS261	Investments I	Corequisites: Concurrent enrollment in GBS261LL recommended but not required.			3
MGT101 or MGT175 or MGT229	Techniques of Supervision or Business Organization and Management or Management and Leadership I			None or SB	3

Course Area Key

Gateway Course = Generally the first major-specific course in a pathway.

Critical Course = A course that is highly predictive of future success in a pathway.

CS = Computer/Statistics/Quantitative Application
FYC = First Year Composition
G = Global Awareness

HU = Humanities, Fine Arts, and Design
L = Literacy & Critical Inquiry
SB = Social-Behavioral Sciences

Disclaimer

Students must earn a grade of C or better for all courses required within the program.

Course Sequence total credits may differ from the program information located on the MCCCD curriculum website due to program and system design.

View MCCCD’s official curriculum documentation for additional details regarding the requirements of this award (https://aztransmac2.asu.edu/cgi-bin/WebObjects/MCCCD.woa/wa/freeForm13?id=187816).

At Maricopa, we strive to provide you with accurate and current information about our degree and certificate offerings. Due to the dynamic nature of the curriculum process, course and program information is subject to change. As a result, the course list associated with this degree or certificate on this site does not represent a contract, nor does it guarantee course availability. If you are interested in pursuing this degree or certificate, we encourage you to meet with an advisor to discuss the requirements at your college for the appropriate catalog year.

Previous Catalog Years

The pathway map presented above is for the current catalog year and is the intended pathway map for new students. All previous catalog years for this pathway map are available at the link below.

Previous catalog years for Associate in Applied Science (AAS) in Accounting