BUS-Accounting-AAS
Program Overview
Associate of Applied Science - Business Administration - Accounting Emphasis
Student Learning Outcomes
Accounting is widely perceived as the language of business. It is through the window
provided by accounting information that business owners and managers obtain valuable
insights into 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.
Graduates of the AAS in Accounting will have the knowledge and skills to:
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Create a set of self-balancing financial records for a business enterprise.
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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.
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Prepare a set of financial statements complete with appropriate year-end adjustments and disclosures.
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Use financial information to assist in decision-making processes within a business organization.
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Provide financial information that incorporates ethical insights and is free from fraud or deception.
General Education Requirements
English/Communications (two course required): ENG 100 or ENG 101 and ENG 102 or ENG 107 and ENG 108
| Course # | Course Title | Credits |
|---|---|---|
| ENG 100 | Composition-Enhanced | 5 Credits |
| ENG 101 | Composition I | 3 Credits |
| ENG 102 | Composition II | 3 Credits |
| ENG 107 | Tech Communications I | 3 Credits |
| ENG 108 | Tech Communications II | 3 Credits |
Mathematics (one course required): Choose from the courses listed below or any higher-level math course. Excludes
STAT 152 and MATH 389)
| Course # | Course Title | Credits |
|---|---|---|
| MATH 126 | Precalculus I | 3 Credits |
| MATH 126E | Precalculus I Expanded | 3 Credits |
Science (one course required)
| Course # | Course Title | Credits |
|---|---|---|
| ANTH 102 | Physical Anthropology | 3 Credits |
| AST 101 | General Astronomy | 3 Credits |
| BIOL 100 | General Biology/Non Major | 3 Credits |
| BIOL 190 | Intro Cell/Molecular Biology | 4 Credits |
| CHEM 100 | Molecules/Life Modrn Wrld | 3 Credits |
| CHEM 121 | General Chemistry I | 4 Credits |
| ENV 100 | Humans and the Environment | 3 Credits |
| GEOG 103 | Physical Geog Earth Environmnt | 3 Credits |
| GEOL 101 | Exploring Planet Earth | 3-4 Credits |
| GEOL 132 | Rocks and Minerals | 3 Credits |
| NUTR 121 | Human Nutrition | 3 Credits |
| PHYS 100 | Introductory Physics | 3 Credits |
| PHYS 107 | Technical Physics I | 3 Credits |
| PHYS 151 | Gen Physics I | 4 Credits |
Social Science/Human Relations
| Course # | Course Title | Credits |
|---|---|---|
| MGT 283 | Intro Human Resource Mgt | 3 Credits |
U.S. and Nevada Constitutions: HIST 101 and HIST 102 or PSC 101
| Course # | Course Title | Credits |
|---|---|---|
| HIST 101 | U.S. History to 1877 | 3 Credits |
| HIST 102 | U.S. History Since 1877 | 3 Credits |
| PSC 101 | Intro American Politics | 3 Credits |
Humanities or Fine Arts (one course required)
| Course # | Course Title | Credits |
|---|---|---|
| ART 100 | Visual Foundations | 3 Credits |
| ART 101 | Drawing I | 3 Credits |
| ART 107 | Design Fundmntls I (2-D) | 3 Credits |
| ART 160 | Art Appreciation | 3 Credits |
| ART 260 | Survey of Art History I | 3 Credits |
| ART 261 | Survey of Art History II | 3 Credits |
| ENG 203 | Intro to Literary Study | 3 Credits |
| ENG 205 | Intro to Creative Writing | 3 Credits |
| ENG 223 | Themes of Literature | 3 Credits |
| FIS 100 | Introduction to Film | 3 Credits |
| FREN 111 | First Year French I | 3-4 Credits |
| FREN 112 | First Year French II | 3-4 Credits |
| HIST 208 | World History I | 3 Credits |
| HIST 209 | World History II | 3 Credits |
| HUM 101 | Intro to Humanities I | 3 Credits |
| HUM 111 | Gateway to the Humanities | 3 Credits |
| HUM 210 | Communicating Diversity | 3 Credits |
| MUS 101 | Music Fundamentals | 3 Credits |
| MUS 121 | Music Appreciation | 3 Credits |
| MUS 125 | History of Rock Music | 3 Credits |
| PHIL 101 | Intro to Philosophy | 3 Credits |
| PHIL 102 | Critical Thinking | 3 Credits |
| PHIL 135 | Introduction to Ethics | 3 Credits |
| SPAN 111 | First Year Spanish I | 3 Credits |
| SPAN 112 | First Yr Spanish II | 3 Credits |
| SPAN 211 | Second Year Spanish I | 3 Credits |
| THTR 100 | Introduction to Theatre | 3 Credits |
| THTR 105 | Introduction to Acting I | 3 Credits |
| THTR 121 | Stage Makeup | 3 Credits |
| THTR 204 | Theatre Technology I | 3 Credits |
| WELD 200 | Metal Art | 3 Credits |
Technology
| Course # | Course Title | Credits |
|---|---|---|
| IS 101 | Intro Information Systems | 3 Credits |
Program Core Requirements
Financial Accounting Requirement
| Course # | Course Title | Credits |
|---|---|---|
| ACC 201 | Financial Accounting | 3 Credits |
Business Requirement (one course required)
| Course # | Course Title | Credits |
|---|---|---|
| BUS 101 | Introduction to Business | 3 Credits |
| MGT 103 | Intro to Sm Business Mgt | 3 Credits |
Economics Requirement (one course required)
| Course # | Course Title | Credits |
|---|---|---|
| ECON 102 | Prin of Microeconomics | 3 Credits |
| ECON 103 | Principles of Macroeconomics | 3 Credits |
Other Requirements
| Course # | Course Title | Credits |
|---|---|---|
| BUS 273 | Business Law I | 3 Credits |
| DATA 110 | Intro to Data Visualization | 3 Credits |
| FIN 101 | Personal Finance | 3 Credits |
Program Emphasis Requirements
| Course # | Course Title | Credits |
|---|---|---|
| ACC 105 | Taxation for Individuals | 3 Credits |
| ACC 202 | Managerial Accounting | 3 Credits |
| ACC 203 | Intermediate Accounting I | 3 Credits |
| ACC 204 | Intermediate Accounting II | 3 Credits |
| ACC 220 | Microcomputer Acct System | 3 Credits |
| ACC 261 | Gov Accounting | 3 Credits |
Suggested Course Sequence
| Course | Credits |
| ACC 201 | 3 |
| BUS 101 or MGT 103 | 3 |
| ENG 100, 101 or 107 | 3-5 |
| MATH 126 or 126E | 3-6 |
| FIN 101 | 3 |
| TOTAL | 15-17 |
| Course | Credits |
| ACC 202 | 3 |
| PSC 101 | 3 |
| ECON 102 or 103 | 3 |
| ENG 102 or 108 | 3 |
| MGT 283 | 3 |
| TOTAL | 15 |
| Course | Credits |
| ACC 105 | 3 |
| ACC 203 | 3 |
| IS 101 | 3 |
| ACC 220 | 3 |
| SCIENCE* | 3 |
| TOTAL | 15 |
*Choose with advisor
| Course | Credits |
| ACC 204 | 3 |
| ACC 261 | 3 |
| DATA 110 | 3 |
| BUS 273 | 3 |
| HUMANITIES/FINE ARTS* | 3 |
| TOTAL | 15 |
*Choose with advisor