Accounting, Associate of Applied Science

Florissant Valley, Forest Park and Meramec
 

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.

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:

  1. utilize the basic accounting terminology and the accounting cycle.
  2. classify business transactions using basic accounting concepts (manually and with the use of computer technology).
  3. record business transactions using basic accounting concepts (manually and with the use of computer technology).
  4. compute business transactions using basic accounting concepts (manually and with the use of computer technology).
  5. verify business transactions using basic accounting concepts (manually and with the use of computer technology).
  6. prepare the four basic financial statements according to GAAP (Income Statement, Equity Statement, Balance Sheet, and Cash Flows.
  7. create professional documents about the financial condition of a business entity.
  8. make financial decisions about the four basic financial statements.
  9. communicate orally useful information about the financial condition of a business entity.
  10. interpret financial information while working in teams consisting of individuals with diverse backgrounds.
  11. identify the various uses of technology as it applies to the Accounting field.
  12. demonstrate technical proficiency for an entry-level junior accountant with the use of Quickbooks software and Microsoft Excel.
  13. identify the different types of ethical issues that are encountered in a business environment.
  14. apply the Accounting code of ethical conduct that relates to business organizations.
  15. apply high ethical standards as it relates to contacts with fellow students, instructors, and employers.
  16. 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.
  17. write responses addressing a legal dilemma using the various sources of law.
  18. distinguish between the legal and ethical responses to a business dilemma.
  19. 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. Students who have completed dual credit courses must complete this examination. Students who participated in Early College or other dual enrollment programs, transfer students, and previously enrolled students are exempt from this requirement.

Program of Study

Career General Education
ENG 1003
or ENG 101 College Composition I (MOTR ENGL 100)
ENG 103Report Writing (MOTR ENGL 110)3
or ENG 102 College Composition II (MOTR ENGL 200)
ECO 151Principles of Macroeconomics (MOTR ECON 101)3
ECO 152Principles of Microeconomics (MOTR ECON 102)3
MTH xxxMathematics (140 level or higher)3
BUS 103Business Mathematics3
XXX xxxSocial & Behavioral Sciences: Civics Requirement3
Physical Education Activity
Select 2 credit hours2
Program Requirements
ACC 100Applied Accounting3
ACC 110Financial Accounting I4
ACC 114Managerial Accounting3
ACC 208Intermediate Accounting I3
ACC 213Survey of Business Taxes3
BLW 101Business Law I3
BUS 104Introduction to Business Administration3
Technology Core Courses
ACC 120Computer Accounting Applications for Business3
ACC 122Computer Accounting Applications - Spreadsheets3
ACC 124Computer Accounting Applications - Databases3
Area of Concentration
Select one of the following options:6
Accounting Associate Option
Cost Accounting
Auditing
Intermediate Accounting II
Current Topics in Accounting
Nonprofit Accounting
Fraud and Forensic Accounting
Accounting Internship
Accounting Internship III
Tax Emphasis Option
Income Tax Accounting
Business Taxes: Research and Planning
Accounting Internship II
Business Electives
Select two of the following:6
ACC xxx
MGT xxx or MKT xxx
FIN xxx
Elementary Statistics
Total Credit Hours66

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. Students who have completed dual credit courses must complete this examination. Students who participated in Early College or other dual enrollment programs, transfer students, and previously enrolled students are exempt from this requirement.

New PlanGrids
First Year
Fall Credit Hours Prerequisites Milestones/Notes
ENG 100
or College Composition I (MOTR ENGL 100)
3
MTH xxx3 MTH 140 or higher
ECO 151 Principles of Macroeconomics (MOTR ECON 101)3MTH 030 or MTH 050 with a minimum grade of "C" and Reading Proficiency.
BUS 104 Introduction to Business Administration3Reading Proficiency.
ACC 100 Applied Accounting3Reading Proficiency.
Credit Hours15
Spring Credit Hours Prerequisites Milestones/Notes
ENG 102 College Composition II (MOTR ENGL 200)
or Report Writing (MOTR ENGL 110)
3ENG 100 or ENG 101 with a grade of "C" or better or department approval and Reading Proficiency.
ECO 152 Principles of Microeconomics (MOTR ECON 102)3MTH 030 or MTH 050 with a minimum grade of "C", or higher level math course or placement in higher level math course.
BUS 103 Business Mathematics3Reading Proficiency.
ACC 110 Financial Accounting I4ACC 100 or one year of high school accounting or department approval and Reading Proficiency.
Social & Behavioral Sciences: Civics Requirement3  
Credit Hours16
Second Year
Fall Credit Hours Prerequisites Milestones/Notes
BLW 101 Business Law I3Reading Proficiency.
ACC 114 Managerial Accounting3ACC 110 with grade of "C" or better or departmental approval and Reading Proficiency.
ACC 120 Computer Accounting Applications for Business3ACC 100 and/or ACC 110 and/or department approval and Reading Proficiency.
ACC 122 Computer Accounting Applications - Spreadsheets3ACC 110 or department approval and Reading Proficiency.
ACC 213 Survey of Business Taxes3ACC 110 or department approval and Reading Proficiency.
Business Elective3 Choose from ACC, IS 116 or 151, MGT, MKT, FIN, BUS 201
Credit Hours18
Spring Credit Hours Prerequisites Milestones/Notes
Physical Education Elective2  
ACC 124 Computer Accounting Applications - Databases3 ACC 110 or department approval and Reading Proficiency.Apply for graduation
ACC 208 Intermediate Accounting I3ACC 114 with a grade of "C" or better or department approval. Reading Proficiency.
Accounting Elective in the area of concentration3  
Accounting Elective in the area of concentration3  
Business Elective3 Choose from ACC, IS 116 or 151, MGT, MKT, FIN, BUS 201
Credit Hours17
Total Credit Hours66

*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.