Associate of Science in Accounting

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 735-5618, Advisor: Prof. Pilar Pangelinan

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TRANSFER INFO
Associate of Science in Accounting
DEGREES

Associate of Science in Accounting

Total Credit Hours: 60


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 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

EN110

English Composition

3

MA110A

Finite Mathematics

3

PI101

Introduction to Philosophy

3

CS151

Windows Applications

3

Social & Behavioral Sciences (Choose 1)

PY120

General Psychology

3

SO130

Introduction to Sociology

Natural & Physical Sciences (Choose 1)

SI103/ SI103L

Introduction to Marine Biology + Lab

4

SI110/ SI110L

Environmental Biology + Lab

 

Total

19

Technical/Core Requirements

Course #

Course Name

Credits

AC110

Payroll Accounting & Related Taxes

3

AC150

Federal Income Tax I

3

AC210

Introduction to Financial Management

3

AC211

Accounting Principles I

4

AC212

Accounting Principles II

4

AC233

Accounting on the Computer Using QuickBooks

3

EC110

Principles of Economics

3

OA211

Business Communication

3

OA220

Spreadsheet Systems

3

SM108

Introduction to Business

3

SM230

Business Law Applications

3

Accounting Electives (choose 2 courses from the following)

AC225

Hospitality Accounting

6

AC240

Certified Bookkeeper

AC250

Federal Income Tax II

AC280

Personal Finance

AC292

Accounting Practicum

 

Total

41

Program Total

60


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 technical 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 Requirements

English Composition (3 Credits)

Course #

Course Name

Credits

EN 110

Freshman Composition

3

EN 111

Writing for Research

Mathematics (3-4 Credits)

Course #

Course Name

Credits

MA 110A

Finite Mathematics

3

MA 161A

College Algebra & Trigonometry I

4

MA 161B

College Algebra & Trigonometry II

4

Natural & Physical Sciences (4-6 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)

4

SI 105/105L

Introduction to Physical Geology (3) & Introduction to Physical Geology Laboratory (1)

4

SI 110/110L

Environmental Biology (3) & Environmental Biology Laboratory (1)

4

SI 130A/B

Anatomy & Physiology I (3) Anatomy & Physiology II (3)

6

SI 141

Applied Physics I

4

Social &Behavioral Sciences (3 Credits)

Course #

Course Name

Credits

SO 130

Introduction to Sociology

3

PY 120

General Psychology

PY 125

Interpersonal Relations

PY 100

Personal Adjustment

HI 121

History of World Civilization I

HI 122

History of World Civilization II

Computer Literacy (3 Credits)

Course #

Course Name

Credits

CS 151

Windows Applications

3

CS 152

Macintosh Applications

Humanities and Fine Arts (3-4 Credits)

Course #

Course Name

Credits

ASL 100

American Sign Language I

4

ASL 110

American Sign Language II

4

CH 110

Chamorro I

4

CH 111

Chamorro II

4

JA 110

Beginning Japanese I

4

JA 111

Beginning Japanese II

4

EN125

Introduction to Human Communication and Speech

3

EN 210

Introduction to Literature

3

HU 120

Pacific Cultures

3

HU 220

Guam Cultures & Legends

3

PI 101

Introduction to Philosophy

3

VC 101

Introduction to Visual Communications

3

TH 101

Introduction to the Theater

3

Minimum General Education Requirements

19




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.

AC210 Intro to Financial Management

This course covers the basic fundamentals of financial management. Major topics include financial statement analysis, forecasting, markets, risk and rate of return, time value of money, valuation of stock and bonds, cost of capital, capital structure, dividend policy, and financial planning, and working capital management.

+ More Info

AC110 Payroll Accounting

This course covers the most current methods and procedures of calculating payroll and payroll taxes. It includes the latest developments in payroll tax law, covering information on wages, payroll operations, employment practices, and voluntary employee deductions; differences between the USA and the Territory of Guam payroll accounting systems are examined.

+ More Info

AC240 Certified Bookkeeper Review

A detailed study and review structured to prepare students to pass the national test for Certified Bookkeeper (CB) given by the American Institute of Professional Bookkeepers (AIPB). This course covers specific topics such as adjusting entries, reconciliation and errors, payroll, depreciation, and inventory.

+ More Info



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

Upon completion, the student will be able to perform as an office manager completing a variety of office processes, maintenance, and management, including oral and written communication; formatting simple to complex business correspondence; formatting reports; tables and administrative documents; filing; operating computers and business machines; using computer software application programs; distributing mail; answering the telephone; and providing good customer service.

+ More Info

Associate of Science in Computer Science

The Associate of Science in Computer Science will provide opportunities for students to work as system analysts who design computer systems for processing information, 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.

+ More Info