Associate of Arts in Accounting

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Comments about Associate of Arts in Accounting - At the institution - Charles Town - West Virginia

  • Objectives
    Students who successfully complete the Associate of Arts in Accounting will achieve the following objectives:

    * Describe the general role of accounting in business and how it is best used by managers, investors, businesses, and governmental regulatory agencies (Securities & Exchange Commission and the Justice Department).
    * Examine the continuing accounting problems of many major U.S. corporations and discuss what may/could have been done to prevent similar problems/fraud in the future.
    * Differentiate revenue from actual cash when evaluating the solvency of a business, a key factor in the current accounting “difficulties” of major corporations.
    * Construct the major financial statements (financials), demonstrating how they interrelate and reflect a variety of accounting transactions on those statements. The student will have a thorough knowledge of terms such as accounts receivable, accounts payable, fixed assets, intangible assets, expenses, liabilities, and stockholders’ equity.
    * Explain how accounting systems provide reports needed to assist in making managerial decisions and controlling the financial aspects of business operations.
    * Interpret and illustrate the basics of cash- and accrual-based accounting, depreciation, and depletion.
  • Course description
    This program is for those students who want to enter the business world as an entrepreneur or manager of a small business. An Associate of Arts in Accounting prepares students for entry level positions in bookkeeping, accounting, and auditing. The curriculum provides a solid foundation in business strategy, financial statements, cost information, economics, management, and ethical issues. Students will be presented the various financial statements and learn how to record, present, and analyze financial data.

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