Accounting: AAS

Accounting: AAS

Associate in Applied Science | 66 credit hours minimum

Area of Interest: Business, Culinary Arts, & Hospitality

Program Website

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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:

  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. Information on who is eligible for a waiver can be found on the STLCC website.

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
XXX xxxHealth and Wellness Elective2
Program Requirements
ACC 100Applied Accounting3
ACC 110Financial Accounting4
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 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 Hours66

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.

New PlanGrids
First Year
Fall Credit Hours Prerequisites Milestones/Notes
ENG 101
or ENG 100
College Composition I (MOTR ENGL 100)
or
3Placement 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)3Satisfactory placement and Reading ProficiencyMTH 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)3Concurrent enrollment in MTH 140S, or placement into MTH 140, MTH 160 or MTH 185, 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 101 with a minimum grade of "C" and Reading Proficiency
ECO 152 Principles of Microeconomics (MOTR ECON 102)3Concurrent enrollment in MTH 140S, or placement into MTH 140, MTH 160, or MTH 185, and Reading Proficiency
BUS 103 Business Mathematics3Reading Proficiency
ACC 110 Financial Accounting4ACC 100 with a minimum grade of "C" or a high school accounting course or department approval, and Reading Proficiency
XXX xxxSocial & 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 minimum grade of "C" and Reading Proficiency
ACC 120 Computer Accounting Applications for Business3ACC 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 - Spreadsheets3ACC 110 with a minimum grade of "C" or department approval and Reading Proficiency
ACC 213 Survey of Business Taxes3ACC 110 with a minimum grade of "C" or department approval and Reading Proficiency
XXX xxxBusiness Elective3 Choose from ACC, IS 116 or 151, MGT OR MKT, FIN, BUS 201.
Credit Hours18
Spring Credit Hours Prerequisites Milestones/Notes
XXX xxxHealth and Wellness Elective2  
ACC 124 Computer Accounting Applications - Databases3ACC 110 with a minimum grade of "C" or department approval and Reading ProficiencyApply for graduation.
ACC 208 Intermediate Accounting I3ACC 114 with a minimum grade of "C" or department approval and Reading Proficiency
XXX xxxAccounting Elective in the Area of Concentration3  
XXX xxxAccounting Elective in the Area of Concentration3  
XXX xxxBusiness Elective3 Choose from ACC, IS 116 or 151, MGT OR MKT, FIN, BUS 201.
Credit Hours17
Total Credit Hours66

Accounting Electives in the Area of Concentration 

  • 6 credit hours from one track
Accounting Associate Track
ACC 203Cost Accounting3
ACC 206Auditing3
ACC 209Intermediate Accounting II3
ACC 211Current Topics in Accounting3
ACC 212Nonprofit Accounting3
ACC 215Fraud and Forensic Accounting3
ACC 291Accounting Internship3
ACC 293Accounting Internship III3
Tax Emphasis Track
ACC 204Income Tax Accounting3
ACC 214Business Taxes: Research and Planning3
ACC 292Accounting Internship II3

*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.