Accounting (AAS)

Prepare for career entry or advancement in accounting, business, management and marketing. Students develop knowledge, skills and abilities to succeed in todays dynamic business environment. WNC offers Associate of Applied Science degrees for direct entry into the business world or an Associate of Business degree that transfers to four-year institutions.

Please see the Associate of Applied Science page for a list of all courses filling general education requirements.

The purpose of the Associate of Applied Science Business degree is to provide the knowledge and skills necessary to be a successful manager.

Students will be able to:

  • Articulate and demonstrate their personal employment related knowledge, skills and abilities.
  • Evaluate the impact of various economic systems and policies.
  • Summarize, record, analyze, interpret and communicate accounting and financial information for decision-making.
  • Devise, implement and evaluate managerial decisions, actions and outcomes.
  • Apply technology to aid in communications and decision-making.
  • Present research, data, analysis and conclusions through written and oral means.
  • Describe the changing landscape of the global market and its impact on the United States.
  • Summarize the impact of social, ethical, legal and diversity issues within contemporary business.
  • Develop business, financial and marketing plans for established and emerging businesses.

Required Courses


Course Title Units
Total Requirements 60 Units
Core Business Requirements 30 Units
ACC 201 Financial Accounting 3
ACC 202 Managerial Accounting 3
BUS 101 Introduction to Business 3
BUS 273 Business Law I 3
BUS 299 Business Capstone 3
ECON 102 Principles of Microeconomics 3
ECON 103 Principles of Macroeconomics 3
IS 101 Introduction to Information Systems 3
or IS 201 Computer Applications  
MGT 201 Principles of Management 3
MKT 210 Marketing Principles 3
Accounting Degree Requirements 6 Units
ACC 203 Intermediate Accounting I 3
ACC 220 Microcomputer Accounting Systems 3
or ACC 223 Introduction to Quickbooks  
Accounting Electives 9 Units
Choose 9 units from the following:
ACC 105 Taxation for Individuals 3
ACC 180 Payroll & Employee Benefit Accounting 3
ACC 204 Intermediate Accounting II 3
ACC 220 Microcomputer Accounting Systems 3
ACC 223 Introduction to Quickbooks 3
ACC 261 Governmental Accounting 3
ACC 290 Certified Bookkeeper Course 6
ACC 295 Work Experience I 3
COT 262 Intermediate Spreadsheets Concepts 3
ECON 261* Principles of Statistics I 3
ECON 262* Principles of Statistics II 3
General Education Requirements 15 Units
English/Communications Requirement:
Recommended: BUS 107, BUS 108;
or ENG 101*, ENG 102*; must include a writing course
6
Mathematics Requirement 3
Science Requirement 3
U.S. and Nevada Constitution Requirement 3
*Recommended for students who plan to transfer and enroll in a bachelor's degree program.

Suggested Course Sequence


ACCOUNTING - Associate of Applied Science
First Semester Units Third Semester Units
ACC 201 3 ACC 203 3
BUS 107 or ENG 101 3 BUS 273 3
BUS 101 3 Science 3
ECON 102 3 Accounting Elective 3
IS 101 or IS 201 3 U.S./NV Constitution 3
Second Semester Units Fourth Semester Units
ACC 202 3 ACC 220 or ACC 223 3
MATH: BUS 115 or MATH 120 or higher 3 BUS 299 3
BUS 108 or ENG 102 3 Accounting Elective 6
ECON 103 3 MKT 210 3
MGT 201 3