Accounting: AAS
Associate in Applied Science | 66 credit hours minimum
Area of Interest: Business, Culinary Arts, & Hospitality
Program Description:
The Associate of Applied Science in Accounting degree is designed to provide students with the skills and knowledge that are necessary to obtain entry-level employment into the accounting job market. The AAS degree is tailored to provide students with a comprehensive foundation in accounting and hands-on experience with computers using commercial accounting software.
Persons planning a career in accounting should have a proficiency in mathematics and be able to analyze, compare and interpret facts and figures quickly. Accuracy and the ability to handle responsibility with limited supervision are important. Courses in computer applications and work experience in the business area are extremely beneficial.
Locations. This program is offered in its entirety at Meramec. Students may be able to complete the program at Florissant Valley and Forest Park by taking a mixture of face-to-face and online courses.
Related Programs. The Accounting Department offers certificates in the following areas:
Accounting, Certificate of Proficiency
Computer Accounting Technology, Certificate of Specialization
Transfer/Articulation Information. This is a 2-year terminal degree. Several courses are transferable to other institutions. Students should check with the receiving institution to determine credit transferability.
Students who are interested in pursuing courses leading to a Bachelor's Degree in Accounting should follow the courses listed in the Business Administration, Associate in Arts degree.
Cost of Attendance. For more information on cost of attendance visit MoSCORES.
Program Career and Salary Information. Pursuant to Missouri HB 1606 (2018), information regarding the number of credit hours, program length, employment rate, wage data, and graduates employed in careers related to their program of study at St. Louis Community College can be found at the following URL: https://scorecard.mo.gov/scorecard/. Search using School / Program “St. Louis Community College” and choose the degree or credential type of interest.
The following limitations to the data apply: Information provided is based on the most recent cohorts available. Typically, most recent cohorts for wage and completion data are six years prior to the current academic year. Time to complete a program of study varies depending on the number of credit hours students earn per semester.
Interested in this program? Start the enrollment process by visiting the Apply to STLCC page.
At the completion of the program, students are expected to:
- utilize the basic accounting terminology and the accounting cycle.
- classify business transactions using basic accounting concepts (manually and with the use of computer technology).
- record business transactions using basic accounting concepts (manually and with the use of computer technology).
- compute business transactions using basic accounting concepts (manually and with the use of computer technology).
- verify business transactions using basic accounting concepts (manually and with the use of computer technology).
- prepare the four basic financial statements according to GAAP (Income Statement, Equity Statement, Balance Sheet, and Cash Flows.
- create professional documents about the financial condition of a business entity.
- make financial decisions about the four basic financial statements.
- communicate orally useful information about the financial condition of a business entity.
- interpret financial information while working in teams consisting of individuals with diverse backgrounds.
- identify the various uses of technology as it applies to the Accounting field.
- demonstrate technical proficiency for an entry-level junior accountant with the use of Quickbooks software and Microsoft Excel.
- identify the different types of ethical issues that are encountered in a business environment.
- apply the Accounting code of ethical conduct that relates to business organizations.
- apply high ethical standards as it relates to contacts with fellow students, instructors, and employers.
- apply the basic principles of law with our judicial system while addressing legal dilemmas. This includes legal ethics, constitutional law, contracts, torts, intellectual property, and business crime.
- write responses addressing a legal dilemma using the various sources of law.
- distinguish between the legal and ethical responses to a business dilemma.
- apply statistical techniques with predicting costs of a business entity.
Missouri Civics Examination. Students entering college for the very first time in fall 2019 and who intend to complete an associate’s degree must successfully complete a civics examination. Information on who is eligible for a waiver can be found on the STLCC website.
| Code | Title | Credit Hours |
|---|---|---|
| General Education | ||
| ENG 100 | 3 | |
| or ENG 101 | College Composition I (MOTR ENGL 100) | |
| ENG 103 | Report Writing (MOTR ENGL 110) | 3 |
| or ENG 102 | College Composition II (MOTR ENGL 200) | |
| ECO 151 | Principles of Macroeconomics (MOTR ECON 101) | 3 |
| ECO 152 | Principles of Microeconomics (MOTR ECON 102) | 3 |
| MTH xxx | Mathematics (140 level or higher) | 3 |
| BUS 103 | Business Mathematics | 3 |
| XXX xxx | Social & Behavioral Sciences: Civics Requirement | 3 |
| XXX xxx | Health and Wellness Elective | 2 |
| Program Requirements | ||
| ACC 100 | Applied Accounting | 3 |
| ACC 110 | Financial Accounting | 4 |
| ACC 114 | Managerial Accounting | 3 |
| ACC 208 | Intermediate Accounting I | 3 |
| ACC 213 | Survey of Business Taxes | 3 |
| BLW 101 | Business Law I | 3 |
| BUS 104 | Introduction to Business Administration | 3 |
| Technology Core Courses | ||
| ACC 120 | Computer Accounting Applications for Business | 3 |
| ACC 122 | Computer Accounting Applications - Spreadsheets | 3 |
| ACC 124 | Computer Accounting Applications - Databases | 3 |
| Area of Concentration | ||
| Select one of the following tracks: | 6 | |
| Accounting Associate Track | ||
| Cost Accounting | ||
| Auditing | ||
| Intermediate Accounting II | ||
| Current Topics in Accounting | ||
| Nonprofit Accounting | ||
| Fraud and Forensic Accounting | ||
| Accounting Internship | ||
| Accounting Internship III | ||
| Tax Emphasis Track | ||
| Income Tax Accounting | ||
| Business Taxes: Research and Planning | ||
| Accounting Internship II | ||
| Business Electives | ||
| Select two of the following: | 6 | |
ACC xxx | ||
IS 116 or IS 151 | ||
MGT xxx or MKT xxx | ||
FIN xxx | ||
| Elementary Business Statistics | ||
| Total Credit Hours | 66 | |
Full-Time Academic Plan
Missouri Civics Examination. Students entering college for the very first time in fall 2019 and who intend to complete an associate’s degree must successfully complete a civics examination. Information on who is eligible for a waiver can be found on the STLCC website.
PLEASE NOTE: If you originally enrolled at STLCC prior to Fall 2024, you may need to view an archived catalog for your correct program requirements. Please speak with an advisor or the program coordinator for more information.
| First Year | ||||
|---|---|---|---|---|
| Fall | Credit Hours | Prerequisites | Milestones/Notes | |
| ENG 101 or ENG 100 | College Composition I (MOTR ENGL 100) or | 3 | Placement score or ENG 030 or ENG 070 with a grade of "C" or better or recommendation of department and Reading Proficiency or concurrent enrollment in RDG 079 | |
| MTH 140 | Intermediate Algebra (or higher) | 3 | Satisfactory placement and Reading Proficiency | MTH 140S, MTH 160S, MTH 161S, and MTH 180S will fulfill this requirement but only 3 credit hours will count toward the degree. |
| ECO 151 | Principles of Macroeconomics (MOTR ECON 101) | 3 | Concurrent enrollment in MTH 140S, or placement into MTH 140, MTH 160 or MTH 185, and Reading Proficiency | |
| BUS 104 | Introduction to Business Administration | 3 | Reading Proficiency | |
| ACC 100 | Applied Accounting | 3 | Reading Proficiency | |
| Credit Hours | 15 | |||
| Spring | Credit Hours | Prerequisites | Milestones/Notes | |
| ENG 102 or 103 | College Composition II (MOTR ENGL 200) or Report Writing (MOTR ENGL 110) | 3 | ENG 101 with a minimum grade of "C" and Reading Proficiency | |
| ECO 152 | Principles of Microeconomics (MOTR ECON 102) | 3 | Concurrent enrollment in MTH 140S, or placement into MTH 140, MTH 160, or MTH 185, and Reading Proficiency | |
| BUS 103 | Business Mathematics | 3 | Reading Proficiency | |
| ACC 110 | Financial Accounting | 4 | ACC 100 with a minimum grade of "C" or a high school accounting course or department approval, and Reading Proficiency | |
| XXX xxx | Social & Behavioral Sciences: Civics Requirement | 3 | ||
| Credit Hours | 16 | |||
| Second Year | ||||
| Fall | Credit Hours | Prerequisites | Milestones/Notes | |
| BLW 101 | Business Law | 3 | Reading Proficiency | |
| ACC 114 | Managerial Accounting | 3 | ACC 110 with minimum grade of "C" and Reading Proficiency | |
| ACC 120 | Computer Accounting Applications for Business | 3 | ACC 100 with a minimum grade of "C" and/or ACC 110 with a minimum grade of "C" and/or department approval and Reading Proficiency | |
| ACC 122 | Computer Accounting Applications - Spreadsheets | 3 | ACC 110 with a minimum grade of "C" or department approval and Reading Proficiency | |
| ACC 213 | Survey of Business Taxes | 3 | ACC 110 with a minimum grade of "C" or department approval and Reading Proficiency | |
| XXX xxx | Business Elective | 3 | Choose from ACC, IS 116 or IS 151, MGT OR MKT, FIN, or BUS 201. | |
| Credit Hours | 18 | |||
| Spring | Credit Hours | Prerequisites | Milestones/Notes | |
| XXX xxx | Health and Wellness Elective | 2 | ||
| ACC 124 | Computer Accounting Applications - Databases | 3 | ACC 110 with a minimum grade of "C" or department approval and Reading Proficiency | Apply for graduation. |
| ACC 208 | Intermediate Accounting I | 3 | ACC 114 with a minimum grade of "C" or department approval and Reading Proficiency | |
| XXX xxx | Accounting Elective in the Area of Concentration | 3 | ||
| XXX xxx | Accounting Elective in the Area of Concentration | 3 | ||
| XXX xxx | Business Elective | 3 | Choose from ACC, IS 116 or IS 151, MGT OR MKT, FIN, or BUS 201. | |
| Credit Hours | 17 | |||
| Total Credit Hours | 66 | |||
Accounting Electives in the Area of Concentration
- 6 credit hours from one track
| Code | Title | Credit Hours |
|---|---|---|
| Accounting Associate Track | ||
| ACC 203 | Cost Accounting | 3 |
| ACC 206 | Auditing | 3 |
| ACC 209 | Intermediate Accounting II | 3 |
| ACC 211 | Current Topics in Accounting | 3 |
| ACC 212 | Nonprofit Accounting | 3 |
| ACC 215 | Fraud and Forensic Accounting | 3 |
| ACC 291 | Accounting Internship | 3 |
| ACC 293 | Accounting Internship III | 3 |
| Tax Emphasis Track | ||
| ACC 204 | Income Tax Accounting | 3 |
| ACC 214 | Business Taxes: Research and Planning | 3 |
| ACC 292 | Accounting Internship II | 3 |
*Click on the hyperlinked course number to view additional information about the course.
**Students completing a course that has been assigned a MOTR number may transfer that course to any public institution in Missouri. Those who complete CORE 42 requirements will have that verification on their transcript.
*** It is your responsibility to verify that the courses listed above will transfer to the four-year institution of your choice. Maximize your transfer credits/classes by meeting with an academic advisor.