Accounting

Completion of this course of study prepares a student for entry level positions in bookkeeping/accounting.  A student becomes conversant in business and accounting terminology enhancing their ability to work with coworkers and analyze and record business transactions in a manual or computerized accounting system.  A student acquires the stills to use computer equipment and software common to many organizations for analysis, budgeting and financial statement preparation.

The Associate in Science Degree in accounting combines an in-depth understanding of accounting principles with a breadth of business knowledge. A student who completes the outlined course of study is prepared for entry-level employment in the accounting field. These students acquire skills in basic accounting, both manual and computerized.  The students learn managerial, cost, and manufacturing accounting skills which, in addition to preparing accounting data, enable them to analyze and make appropriate managerial decisions. They not only develop skills to use word processing and spreadsheet applications but also to help them with oral and written communication. 

On average, 100 to 120 students enroll in the beginning accounting courses each semester. Many students take financial and managerial accounting because they are part of the core requirements for a business degree (including a business transfer degree) with no intent to major in accounting. Consequently, allowing for attrition, using a conservative estimate of 10% of enrolled students in a beginning accounting course gives 10 to 12 students per semester or 20 to 24 per year pursuing an Accounting AS degree.

Program Goals and Objectives: A student earning the AS degree in accounting completes the core business coursework necessary to transfer into a business or accounting bachelor’s degree program at a four-year institution and is better prepared for entry-level jobs in accounting and/or accounting internship opportunities. Clovis Community College has a Business AS degree with an Accounting Option, but a specific Accounting AS degree is necessary because some students focus on the accounting discipline as a career and would benefit from an AS degree specific to accounting. The benefit comes from being better prepared for accounting-specific job opportunities and being better prepared for accounting-specific upper level courses at a four-year institution than is possible with a general Business AS degree. The Accounting AS degree proposal follows the recommendations of the CCC Accounting Program Advisory Committee. All courses in the new AS degree are existing Clovis Community College courses that students have been using successfully to transfer to four-year programs. The AS degree in accounting is career-technical-education (CTE), TOP Code is 0502.00.

Program Learning Outcomes

A student who successfully completes this degree will be able to:

1. Apply knowledge of accounting concepts, computer spreadsheets, word processing, and ten-key calculator tosolve business transactions.

2. Use accounting techniques and skills to record accounting transactions.

3. Demonstrate ability to make informed business decisions based on an in-depth understanding of accountingprinciples and ethics.

4. Demonstrate ability to communicate business and accounting information effectively, orally, in writing, andgraphically.

5. Analyze the impact of accounting in a global business and societal context.

6. Prepare and analyze basic financial and managerial statements and schedules.

7. Demonstrate improved preparation for employment in the accounting field

Please refer to table above.