2017-18 Gaston College Catalog [THIS CATALOG IS OUT-OF-DATE. USE THE CURRENT CATALOG TO FIND CURRENT PROGRAMS.]
Accounting, A.A.S. (A25100)
This Associate in Applied Science (A.A.S.) degree is a two-year program that prepares students for the workforce. However, there are some senior institutions where all or part of this degree is accepted as the first two years of a four-year program. Students interested in pursuing a four-year degree should consult an advisor.
The Accounting curriculum is designed to provide students with the knowledge and the skills necessary for employment and growth in the accounting profession. Using the "language of business," accountants assemble and analyze, process, and communicate essential information about financial operations.
In addition to course work in accounting principles, theories, and practice, students will study business law, finance, management, and economics. Related skills are developed through the study of communications, computer applications, financial analysis, critical thinking skills, and ethics.
Graduates should qualify for entry-level accounting positions in many types of organizations including accounting firms, small businesses, manufacturing firms, banks, hospitals, school systems, and governmental agencies. With work experience and additional education, an individual may advance in the accounting profession.
Program Learning Outcomes
- Demonstrate the ability to use General Journal to record business transactions.
- Demonstrate the ability to adjust the accounts and prepare a trial balance at the end of the period.
- Demonstrate the ability to prepare Income Statement, Statement of Retained Earnings, and Balance Sheet.
The Accreditation Council for Business Schools and Programs (ACBSP) recognizes the Accounting Associate in Applied Science Degree for accreditation.