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Degrees and Programs at GBC
Associate of Applied Science (AAS) in
Business Administration — Accounting Emphasis
Accounting is wisely perceived as the language of business. It is through the window provided by accounting information that business owners and managers obtain valuable insights about the success of their efforts. The accounting emphasis at Great Basin College provides opportunities for students to create and maintain accounting records and reports for business enterprises. Students will also develop the necessary competencies to create and analyze financial information for managerial decision-making.

Prospective Students

Below you'll find the current Program Requirements and Suggested Course Sequence.

Currently Enrolled Students

Links in the charts below may be useful to you in determining course availability. However, for your specific program requirements, please see the appropriate GBC Catalog, which may differ from the following. If in doubt, confer with your adviser.

Program Requirements


Program Outcomes

Graduates of the AAS degree in Accounting will have the knowledge and skills to:

  • Create a set of self-balancing financial records for a business enterprise.
  • Use a manual or automated system of journals and ledgers to maintain a set of books using double-entry methods in accordance with generally accepted accounting principles.
  • Prepare a set of financial statements complete with appropriate year-end adjustments and disclosures.
  • Use financial information to assist in decision-making processes within a business organization.
  • Provide financial information that incorporates ethical insights and is free from fraud or deception.
General Education Requirements
Emphasis Courses
3 Introduction to Business: BUS 101 or
Small Business Management: MGT 103
3Principles of Microeconomics: ECON 102 or
Principles of Macroeconomics: ECON 103
3Personal Finance: FIN 101
3Computer Applications: IS 201
3Business Law: BUS 273
3

Financial Accounting: ACC 201 (recommended) or Bookkeeping I: ACC 135B

3 Managerial Accounting: ACC 202 (recommended) or Bookkeeping II: ACC 136B
3Taxation for Individuals: ACC 105
3Microcomputer Accounting Systems: ACC 220
3Intermediate Accounting I: ACC 203
3Governmental Accounting: ACC 261

Suggested Course Sequence

NOTICE: The following sequence is simply a suggestion and may not be appropriate for all students. For example, some students will have to take from one to four developmental courses before they are prepared to take specific college level courses. Many students will need to take fewer courses each semester due to obligations in their lives. Full-time status is 12 credits per semester, but many programs provide students with the flexibility of taking fewer credits. Meeting with an adviser is crucial to establishing the best course sequence for each student.
Year 1
Fall Semester
INT 100 0.5
ACC 201 3
BUS 101 3
ENG 107 3
FIN 101 3
MATH 120 3
Total Year 1 Fall Credits 15.5
Spring Semester
ACC 202 3
ECON 102 3
ENG 108 3
IS 101 3
BUS 273 3
Total Year 1 Spring Credits 15
Year 2
Fall Semester
PSC 103 3
ACC 203 3
ACC 105 3
MGT 283 3
Science General Education 3
Total Year 2 Fall Credits 15
Spring Semester
ACC 220 3
ACC 261 3
IS 201 3
Humanities General Education 3
Science General Education 3
Total Year 2 Spring Credits 15

 

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Great Basin College - 1500 College Parkway - Elko, Nevada 89801 - 775.738.8493
A member institution of the Nevada System of Higher Education
Accredited by the Northwest Commission on Colleges and Universities



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