Associate of Science in Accounting

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DEGREE

Associate of Science in Accounting

Total Credit Hours: 60-61


About Associate of Science in Accounting

The Accounting program will train individuals for employment in accounting fields and provide employees working in accounting-related fields the knowledge to upgrade job skills. Students are offered opportunities to experience learning environments through service learning projects that educate, empower, and enable students to be civically engaged—gaining skills that lead to participatory leadership, effective citizenship, and increased volunteerism.


General Education Requirements
Course Course Name Credits
English (Choose 1)
EN110 Freshman Composition 3
EN110A Freshman Composition with Instructional Lab 4
Course Course Name Credits
MA____ MA110A OR Higher 3
  Humanities & Fine Arts 3
CS151 Windows Applications 3
  Social & Behavorial Sciences 3
SI____ Natural & Physical Sciences 4
Major Requirements
Course Course Name Credits
AC110 Payroll Accounting 3
AC150 Federal Income Tax I 3
AC210 Intro to Financial Management 3
AC211 Accounting Principles I 4
AC212 Accounting Principles II 4
AC233 Accounting Using QuickBooks 3
EC110 Principles of Economics 3
EN111 OR OA211  Writing for Research OR Business Communication  3
OA220 Spreadsheet Systems 3
SM108 Introduction to Business 3
SM230 Business Law Applications 3
 
Major Requirements (Continued)
Course Course Name Credits
Accounting Electives (choose 2 courses from the following)
AC225 Hospitality Industry Accounting 6
AC240 Certified Bookkeeper Review
AC250 Federal Income Tax II
AC280 Personal Finance
AC292 Accounting Practicum
Program Total 60-61

2024-2025 College Catalog
 

Recognizing the necessity for students to succeed in the complex and rapidly changing workplace, Guam Community College offers a general education curriculum that introduces students to major areas of knowledge and methods of inquiry. All degree programs require an interdisciplinary general education component that promotes the development of intellectual skills that enable students to become effective learners and informed citizens. Critical thinking, the use of language and computation, appropriate social skills, global awareness and respect for diverse opinions are among the learning outcomes provided in the general education requirements of each program.

Guam Community College believes that general education provides the academic foundation necessary for students to achieve their life goals. General education is intended to offer students a breadth of quality student learning experiences, encourage their respect for cultural heritage, promote their ethical and responsible social behavior and facilitate their life-long learning.

The General Education program strives to foster student learning and skill development in civic engagement, critical thinking, understanding of the relationship between the individual and society, information literacy, oral communication, quantitative reasoning, and written communication.

Guam Community College believes that high quality general education opportunities for all citizens are necessary for democratic principles and practices to exist and for a sound economy to flourish. The College continually scrutinizes the general education curriculum in order to assure that all degrees and certificates granted by the College support this vision of general education and that it serves as a means to inspire hope, opportunity and responsibility in all its constituencies.

Requirements for General Education follow the options described below. Students declared prior to fall 2010 will follow the requirements indicated in the applicable catalog in which they first declared their major program at the College.
 

Notes on General Education requirements

Students are advised to check the requirements for their specific programs before taking General Education courses.
Courses chosen to meet the general education requirements may not be used to meet the Major Requirements of a student’s specific degree program.

The list contains courses with pre-requisites, so students should make their choices carefully and thoughtfully. Students may consult a counselor or an academic advisor for guidance in choosing any of the course options listed.


IMPORTANT NOTE: Some programs require different levels of coursework to meet General Education requirements, please review the individual programs for more information.

 
GENERAL EDUCATION
Scope 1: Skills for and Application of Lifelong Learning
Freshman Composition (Choose one course from the following to meet the required 3-4 credits)
Course # Course Name Credits
EN 110 Freshman Composition 3
EN110A Freshman Composition with Instructional Lab 4
EN 111 Writing for Research 3
Mathematics (Choose one course from the following to meet the required 3-4 credits)*
Course # Course Name Credits
MA 110A Finite Mathematics 3
MA 115 Fundamentals of College Algebra 3
MA 161A College Algebra & Trigonometry I 4
*Any college level math will be considered for the completion of this category
Literacy for Life Skills (Choose one course from the following to meet the required 3 credits)
Course # Course Name Credits
CO 110 Critical Thinking for Civic Engagement 3
CS 151 Windows Applications
CS 152 Macintosh Applications
Scope 2: Broad Comprehension of the Development of Knowledge, Practice and Interpretation
Humanities & Fine Arts (Choose one course from the following to meet the required 3-4 credits)*
Course # Course Name Credits
ASL 100 American Sign Language I 4
CH 110 Chamorro I 4
ED 265 Culture & Education in Guam 3
CO 125 Introduction to Human Communication and Speech 3
EN 210 Introduction to Literature 3
HI 121 World Civilization (Pre-historic Time to 1500) 3
HI 122 World Civilization (1500 to Present Time) 3
HI 176 Guam History 3
HM 110 Introduction to Community Services 3
HM 201 Social Welfare & Development 3
HU 120 Pacific Cultures 3
HU 220 Guam Cultures & Legends 3
JA 110 Japanese I 4
KE 110 Korean I 4
PI 101 Introduction to Philosophy 3
TH 101 Introduction to the Theater 3
VC 101 Introduction to Visual Communications 3
*Any foreign language, humanities, or fine arts course will be considered for the completion of this category
Natural & Physical Sciences (Choose one course and the corresponding lab from the following to meet the required 4 credits)**
Course # Course Name Credits
SI 101/101L Introduction to Chemistry (3) & Introduction to Chemistry Laboratory (1) 4
SI 103/103L Introduction to Marine Biology (3) & Introduction to Marine Biology Laboratory (1)
SI 105/105L Introduction to Physical Geology (3) & Introduction to Physical Geology Laboratory (1)
SI 110/110L Environmental Biology (3) & Environmental Biology Laboratory (1)
SI 141 Applied Physics I
SI 150/150L Introduction to Microbiology (3) & Introduction to Microbiology Laboratory (1)
SI131/131L Human Anatomy & Physiology I (3) & Human Anatomy & Physiology I Laboratory (1)
SI132/132L Human Anatomy & Physiology II (3) & Human Anatomy & Physiology II Laboratory (1)
**The exception to this would be SI141 which does not include a laboratory requirement
Scope 3: Preparation for and Acceptance of Responsible Participation in Civil Society
Social & Behavioral Sciences (Choose one course from the following to meet the required 3 credits)
Course # Course Name Credits
EC 110 Principles of Economics 3
PS140 American Government 3
PY 100 Personal Adjustment 3
PY 120 General Psychology 3
PY 125 Interpersonal Relations 3
SO 130 Introduction to Sociology 3
CJ 100 Introduction to Criminal Justice 3
WG 101 Introduction to Women and Gender Studies 3
*Any social and behavioral science course will be considered for the completion of this category
Minimum General Education Requirements 19

2024-2025 College Catalog


This suggested sequence of courses is based on the 2024-2025 College Catalog. 
 
Year 1
Semester 1 Semester 2
Course Course Name Credits Course Course Name Credits
AC211 Accounting Principles I 4 AC212 Accounting Principles II 4
AC150 Federal Taxation I 3 AC110 Payroll Accounting 3
MA___ Mathematics Requirement 3   Humanities & Fine Arts 3
EN___ English Requirement 3-4   Social & Behavorial Sciences 3
CS151 Windows Applications 3   AC200+ Accounting Elective 3
           
Total 16-17   Total 16
Year 2
Semester 3 Semester 4
Course Course Name Credits Course Course Name Credits
SI___ Natural & Physical Sciences Requirement 4 EN111
OA211
Intro to Financial Management OR
Business Communication
3
  AC200+ Accounting Elective 3 AC210 Introduction to Financial Management 3
EC110 Principles of Economics 3 OA220 Spreadsheet Systems 3
AC233 Accounting Using QuickBooks 3 SM230 Business Law 3
SM108 Introduction to Business 3      
  Total 16   Total 12
Program Total 60-61


 



Career Opportunities...
The Associate of Science in Accounting prepares students for employment in positions such as assistant bookkeeper, accounts receivable bookkeeper, accounts payable bookkeeper, payroll clerk, ledger clerk, and accounting clerk. This degree also allows them to transfer credits to a four-year institution.*
*Credit transfer is contingent upon the requirements of the receiving institution.

     


Upon successful completion of the AS in Accounting program, students will be able to:

  1. Describe the steps of the accounting cycle using a computer based program.
  2. Perform necessary procedures at each step of the accounting cycle for various types of business.
  3. Discuss skills needed to sustain careers in accounting.



Associate of Science in Supervision & Management

The Supervision and Management program prepares students for entry-level positions and employment in the field of supervision and management. The program is designed for students who want to learn, update and augment existing knowledge and skills and/or acquire cutting-edge technical and managerial skills; it is also designed for current and future leaders, supervisors, and managers who desire the latest skills to be effective and productive in their respective fields.

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Associate of Science in Office Technology

This program provides training in skills used within the business office such as business correspondences, Microsoft Office applications, office procedures, basic accounting, customer service, and business communications. Upon completion, students will be trained to perform as a future office manager. Related job titles include executive administrative assistant, clerk, customer service support, and executive secretary.

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Associate of Science in Computer Science

The Associate of Science in Computer Science program will provide opportunities for students to work as programmers who write instructions and translate them into a machine-readable language, as system analysts who design computer systems for processing information, computer operators who monitor and control computer systems and retrieve results, data entry personnel who enter information and instructions into the computers, etc. The Associate of Science in Computer Science UOG Track will provide the foundational knowledge and hands-on skills to prepare students to further their education at the University of Guam with a goal of earning a Bachelor of Science in Computer Science. Students will learn to design computer systems for processing information; work as programmers who write instructions and translate them into a machine readable language, computer operators who monitor and control computer systems and retrieve results, and data entry personnel who enter information and instructions into the computer.

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