Applied Accounting AAS

Students in the Associate of Applied Science in Bookkeeping/ Applied Accounting program will develop critical thinking skills and an understanding of the accounting process used to identify, record, report and analyze business transactions.   This skill set is required for a variety of technical and specialist accounting positions such as a financial specialist, payroll technician, accounts receivable/payable technician, bookkeeper, and small business owner.  These positions are needed in all business sizes and types across an unlimited number of industries.  Individuals trained at the technical and specialist levels are becoming increasingly more important in organizations as national and international accounting regulations increase and converge.

Completion of a Technical Skills Assessment is required.

General Education Requirements 

Written Communication
ENGL-101WRITING AND RHETORIC I3.00
Oral Communication
COMM-101FUNDAMENTALS OF ORAL COMMUNICATION3.00
Mathematical Ways of Knowing
MTHPT-130FINITE MATHEMATICS3.00
Social & Behavioral Ways of Knowing
Select one of the following:3.00
PRINCIPLES OF MACROECONOMICS
PRINCIPLES OF MICROECONOMICS
HUMAN RELATIONS IN ORGANIZATIONS
Additional General Education Courses
Select one of the following:3.00-5.00
CULTURAL ANTHROPOLOGY
WORLD PREHISTORY
INTRODUCTION TO NATIVE AMERICAN STUDIES
RACE AND ETHNICITY
INTRODUCTION TO ART
INTRODUCTION TO BIOINFORMATICS
CONCEPTS OF BIOLOGY
PLANTS AND PEOPLE
BIOLOGY IN FILM
HUMAN BIOLOGY
HUMAN ANATOMY AND PHYSIOLOGY I
CONCEPTS OF CHEMISTRY
GENERAL, ORGANIC AND BIOCHEMISTRY
PRINCIPLES OF CHEMISTRY I
INTRODUCTION TO COMPUTER SCIENCE
INTERCULTURAL COMMUNICATION
PRINCIPLES OF MACROECONOMICS
PRINCIPLES OF MICROECONOMICS
WRITING AND RHETORIC II
COLLEGE WRITING AND RESEARCH
LITERATURE AND IDEAS
WORLD CLASSICS
INTERNATIONAL LITERATURE
NATIVE AMERICAN LITERATURE
MYTHOLOGIES
NATIVE AMERICAN WRITTEN LITERATURE
INTRODUCTION TO FORENSIC SCIENCE
INTRODUCTION TO GEOGRAPHY
PHYSICAL GEOLOGY
INTRODUCTION TO EARTH SYSTEMS
GEOGRAPHIC INFORMATION SYSTEMS
THE ART AND HISTORY OF THE MOTION PICTURE
INTRODUCTION TO THE ARTS
WORLD HISTORY I
WORLD HISTORY II
UNITED STATES HISTORY I
UNITED STATES HISTORY II
INTEGRATED SCIENCE II
ID-300A - 300Z (see course descriptions for options)
HELLS CANYON INSTITUTE
SOCIAL-CULTURAL ASPECTS OF SPORTS
SURVEY OF MUSIC
MUSIC IN AMERICA
WORLD MUSIC
HISTORY OF MUSICAL THEATER
NEZ PERCE LANGUAGE AND CULTURE
NEZ PERCE LANGUAGE AND HISTORY
INTEGRATED SCIENCE I
INTRODUCTION TO NATURAL SCIENCES
NATURAL SCIENCE FOR ELEMENTARY EDUCATOR
GENERAL PHYSICS I
GENERAL PHYSICS II
PHYS SCIENCES FOR ELEMENTARY EDUCATORS
DESCRIPTIVE ASTRONOMY
PHYSICS FOR SCIENTISTS AND ENGINEERS I
AMERICAN NATIONAL GOVERNMENT
INTERNATIONAL POLITICS
COMPARATIVE GOVERNMENT
INTRODUCTION TO GENERAL PSYCHOLOGY
LIFESPAN DEVELOPMENTAL PSYCHOLOGY
INTRODUCTION TO SOCIOLOGY
SOCIAL PROBLEMS
ELEMENTARY SPANISH I
ELEMENTARY SPANISH II
INTERMEDIATE SPANISH I
INTERMEDIATE SPANISH II
SURVEY OF THE THEATER
Total Credits15.00-17.00

Program Requirements

ACCPT-101BASIC ACCOUNTING3.00
ACCPT-105PAYROLL ACCOUNTING3.00
ACCPT-214COMPUTERIZED ACCOUNTING3.00
ACCPT-231PRINCIPLES OF ACCOUNTING I3.00
ACCPT-232PRINCIPLES OF ACCOUNTING II3.00
ACCPT-233INTERMEDIATE ACCOUNTING3.00
or AC-331 INTERMEDIATE ACCOUNTING I
ACCPT-235COST ACCOUNTING3.00
or AC-385 MANAGERIAL AND COST ACCOUNTING I
ACCPT-245FRAUD EXAMINATION3.00
or AC-345 FRAUD EXAMINATION
ACCPT-260ACCOUNTING INFORMATION SYSTEMS3.00
or AC-340 ACCOUNTING INFORMATION SYSTEMS
ACCPT-294AINTERNSHIP IN ACCOUNTING I3.00
GNBPT-110BUSINESS COMPUTER SKILLS3.00
GNBPT-112EXCEL3.00
MGTPT-101INTRODUCTION TO BUSINESS3.00
MGTPT-270BUSINESS ETHICS3.00
Select one from the following:3.00
MANAGERIAL ACCOUNTING FOR THE HOSPITALITY INDUSTRY
MANAGEMENT ACCOUNTING IN HEALTHCARE ORGANIZATIONS
AUDITING
Completion of a Technical Skills Assessment is required
Total Credits45.00

Sequential Plan of Study 

Plan of Study Grid
First Year
FallCredits
ACCPT-101 BASIC ACCOUNTING I 3.00
ENGL-101 WRITING AND RHETORIC I 3.00
GNBPT-110 BUSINESS COMPUTER SKILLS 3.00
MGTPT-101 INTRODUCTION TO BUSINESS 3.00
MTHPT-130 FINITE MATHEMATICS 4.00
 Credits16.00
Spring
AC-231 PRINCIPLES OF ACCOUNTING I 3.00
ACCPT-105 PAYROLL ACCOUNTING 3.00
ACCPT-214 COMPUTERIZED ACCOUNTING I 3.00
COMM-101 FUNDAMENTALS OF ORAL COMMUNICATION 3.00
GNBPT-112 EXCEL 3.00
 Credits15.00
Second Year
Fall
AC-232 PRINCIPLES OF ACCOUNTING II 3.00
ACCPT-260
ACCOUNTING INFORMATION SYSTEMS
or ACCOUNTING INFORMATION SYSTEMS
3.00
MGTPT-270 BUSINESS ETHICS 3.00
HRPT-185 HUMAN RELATIONS IN ORGANIZATIONS 3.00
Program RequirementACCPT-234, ACCPT-236 or ACCPT-280 3.00
 Credits15.00
Spring
ACCPT-233

or INTERMEDIATE ACCOUNTING I
3.00
ACCPT-235
COST ACCOUNTING
or MANAGERIAL AND COST ACCOUNTING I
3.00
ACCPT-245

or FRAUD EXAMINATION
3.00
ACCPT-294A INTERNSHIP IN BOOKKEEPING I 3.00
COREAdditional General Education Course 3.00
 Credits15.00
 Total Credits61.00

Graduates with an AAS degree from the Applied Accounting program go on to achieve careers in a variety of areas including:

  • Bookkeeper
  • Accounting Assistant
  • Payroll Clerk
  • Accounting Technician
  • Auditing Clerk
  • Accounts Payable or Accounts Receivable Administrator