应用科学副学士-会计学

会计专业课程为学生准备会计领域的各种入门级职位。强烈建议计划在毕业后立即就读于四年制大学的会计专业的学生参加带有会计集中课程的工商管理。成功完成该计划后，学生应该能够：为企业实体执行会计周期中的所有步骤。分析财务报表，识别潜在的问题领域，并提出缓解或消除问题的适当措施。为有代表性的个人（包括以独资经营企业的人）准备联邦所得税申报表和其他税表。记录代表性的成本会计交易，然后在适当的财务报表中反映这些交易的影响。认识到业务的特殊需求。编制各种业务预算，从而编制总预算。准备差异报告。展示资本预算知识。讨论道德行
The career program in Accounting prepares students for various entry-level positions in the field of accounting. It is strongly recommended that students who plan to pursue further studies at a four-year institution immediately after graduation to major in Accounting take the Business Administration with the Accounting Concentration program. Upon successful completion of this program, students should be able to: Perform all steps in the accounting cycle for business entities. Analyze financial statements, recognize potential problem areas, and suggest appropriate actions to alleviate or eliminate problems. Prepare a federal income tax return and other tax forms for representative individuals including the person who is operating the business as a single proprietorship. Record representative cost accounting transactions and subsequently reflect the effect of these transactions in appropriate financial statements. Recognize special needs of business. Prepare various operating budgets leading to the preparation of a master budget. Prepare variance reports. Demonstrate a knowledge of capital budgeting. Discuss the importance of ethical behavior in business operations. Demonstrate efficient utilization of appropriate accounting software. Apply basic economic principles in the business decision-making process.<br> Describe the contemporary legal environment in business.