Professional/Technical Degree

Business Administration Accounting, Associate in Applied Science (AAS) Degree

Offered Online
Yes
Program Coordinator

Robert DeCou
(360) 417-6213
rdecou@pencol.edu

Program Description

Complete your Business Administration Accounting, Associate in Applied Science (AAS). The Washington State Workforce Training & Education Coordinating Board reports a skill gap in accounting jobs where the accounting jobs exceed worker supply. Jobs in business administration exist in a wide variety of career paths. Students develop a foundation of knowledge in accounting, management, business, entrepreneurship and application software related to business and communication. 

Program Length: 6 Quarters
Program Code: ATBBAAPT

Career Opportunities and Earnings 

Previous graduates have found employment in education, government, private industry, and self-employment. The accounting-related occupation has been identified as a high demand field in Washington state. Many of the new accounting positions will be created in small, rapidly growing businesses. The demand for persons trained in this field should remain strong over the next several years. 

  • Accounting
  • Accounts payable/receivable
  • Banking
  • Bookkeeping
  • Paraprofessional position in CPA firm 
  • Payroll
  • Tax preparer

For current employment and wage estimates, please visit and search for the relevant occupational term: bls.gov/oes

Program Outcomes

When this program is completed, the student will be able to:

  • Prepare and analyze company financial statements
  • Prepare budgets for a company using Microsoft Excel
  • Apply qualitative and quantitative methods for critical thinking and problem solving
  • Formulate a personal code of ethical behavior as it relates to a modern business environment
  • Utilize electronic technology, including accessing information from various sources
  • Recognize and analyze how economic forces shape the environment of business and decision making
  • Demonstrate competency in written and oral communication
  • Identify key legal principles that apply in business transactions and demonstrate an understanding of legal risk management
  • Identify and apply management skills and concepts that can be applied in a wide variety of situations
  • Demonstrate proficiency in Quickbooks
  • Demonstrate required payroll and business record keeping procedures and prepare federal and state tax reports
  • Apply basic computational skills to practical applications
  • Communicate in writing for a variety of purposes and audiences
  • Demonstrate competencies to succeed in the selected career pathway workplace
  • Demonstrate an understanding of marketing principles to promote a company

Special Features 

  • Short-term certificates of proficiency, which include courses within the program, are offered to provide students benchmarks of achievement leading to degree completion.
  • Classroom instruction and practical experiences are combined into a course of study that provides students with broad exposure to the principles and philosophies of business and management.
  • Students can continue their academic studies at Peninsula College in the Bachelor of Applied Management degree (BAS). Please contact the BAS advisor for additional prerequisite requirements at BAS@pencol.edu.  

Program Goals

  • Prepare students for a variety of business related job opportunities.
  • Prepare students for a rapidly changing business environment.
  • Measure and assess student learning and implement improvements to ensure a high quality program.
  • Monitor the needs of the business community and maintain the relevancy of program curriculum through advisory committee meetings and program reviews.

Approximate Additional Costs

  • Books, supplies and miscellaneous fees (per quarter): $200 - $500
  • Calculator (recommended): $30

Sample Schedule  

This Sample Schedule is provided as a guide for a full-time student starting in fall quarter whose goal is to earn the Associate in Applied Science (AAS). The typical student schedule is based on entering the program during the fall quarter, however some programs allow students to enter in the winter or spring as well. Since not all do, please confirm with an advisor whether this program must be started during a specific quarter or not. 

First Quarter (Fall)

Catalog #
Title
Credits
5

Introduction to business systems, processes, and the general business environment. Students explore marketing, management, finance, accounting, business law, information technology, human resources, entrepreneurship, and emerging business topics. This class may include students from multiple sections. (Elective)

Credits: 5

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5

This course examines the basics of international business through social, economic, political, and cultural systems perspectives. Topics include foundation concepts, the international business environment, ethics in international business, theories of international trade, emerging markets, and international business strategy. Planning and organizing international operations are integrated with the study of analyzing international business opportunities. This class may include students from multiple sections.

Credits: 5

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5

Active reading, effective writing, and critical thinking, using subjective and objective approaches. Introduction to research techniques. This class may include students from multiple sections. (Communication Skills)

Credits: 5

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Sub-Total Credits
15

Second Quarter (Winter)

Catalog #
Title
Credits
5

Introduction to the fundamentals of business law and the principles of the American legal system including criminal, tort, and business law, contracts, sales, Uniform Commercial Code, and employment. Familiarity with Washington’s RCWs (Revised Codes of Washington) and WACs (Washington Administrative Codes) emphasized through researching regional business law cases. This class may include students from multiple sections. (Elective)

Credits: 5

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5

An introduction to management concepts, including topics of planning, organizing, leading, managing, and motivating available human resources and business assets to optimally and ethically accomplish performance goals. This class may include students from multiple sections. 

Credits: 5

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5

A broad introduction to Human Resources Management (HRM.) HRM is the implementation of organizational behavior knowledge to effectively manage people at work. Specific topics include legal issues, job analysis, recruiting and selection, performance appraisal, compensation, benefits, training and development, and career planning. This class may include students from multiple sections.

Credits: 5

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Sub-Total Credits
15

Third Quarter (Spring)

Catalog #
Title
Credits
AMATH 121 or MATH& 107 or above  +
5
5

Introduces the fundamental concepts about management information systems and the integral role they play in a successful business. Course objectives embrace the notion that management of a modern organization requires knowledge of information systems to gain a competitive advantage, defining what they are, how they affect the organization and its employees, their strategic importance, and the role of emerging technologies in business processes. Students will develop and demonstrate proficiency in the use of key business application technologies. This class may include students from multiple sections.

Credits: 5

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5

Introduction to spreadsheets. Create, format, edit, and print worksheets; formula and function capabilities; analyze, link, and summarize data; create charts and tables; images and diagrams; work with multiple worksheets; use templates and galleries. Keyboarding and file management skills are recommended. This class may include students from multiple sections. 

Credits: 5

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Sub-Total Credits
15

Fourth Quarter (Fall)

Catalog #
Title
Credits
5

Emphasis on nature of accounting as a system of information for decision making. Specific topics include basic financial statements, the accounting cycle, forms of business organization, financial assets, inventories, and depreciation. This class may include students from multiple sections. (Elective)

Credits: 5

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5

A study of current payroll and Washington State excise tax laws, record keeping requirements, preparing payrolls, payroll reporting, and accounting procedures. Addresses such issues as excise tax and business taxes, employee vs independent contractor, Fair Labor Standards Act, and statutory federal and state reporting requirements. Uses computer-simulation software. This class may include students from multiple sections.

Credits: 5

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Humanities  +
5
Sub-Total Credits
15

Fifth Quarter (Winter)

Catalog #
Title
Credits
5

Study of accounting is continued through specific topics, including liabilities, stockholder’s equity, statement of cash flows, financial statement analysis, and global and management accounting. This class may include students from multiple sections.  (Elective)

Credits: 5

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5

Learn the fundamentals of Quickbooks Pro, a popular general ledger software package for small and medium sized businesses. Coverage of vendors and customers transactions, inventory activities, bank transactions, financial reports, end of period procedures, payroll and other key accounting procedures.  This class may include students from multiple sections. 

Credits: 5

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5

Promotes use of critical thinking to explore an individual's relationship to the supply and demand of goods and services. Tools of economic analysis are used to investigate management of environmental systems. This class may include students from multiple sections. (Social Sciences)

Credits: 5

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Sub-Total Credits
15

Sixth Quarter (Spring)

Catalog #
Title
Credits
5

Managerial concepts are explored through accounting systems, management reports, and special analysis for decision making; cost volume-profit analysis; incremental analysis; responsibilities accounting; operational and capital budgeting; and standard cost systems. This class may include students from multiple sections. (Elective)

Credits: 5

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5

Focuses on maximizing economic value or wealth for business owners: a study of how to allocate scarce resources over time under conditions of uncertainty. Students will consider such financial decisions as when to introduce a new product, when to invest in new assets, when to replace existing assets, when to borrow from banks, when to issue stocks or bonds, and how much cash to maintain. Concepts of cash flow analysis and financial planning, time value of money, net present value of cash flows, valuation of stocks and bonds, capital budgeting, and ratio analysis will be explored. This class may include students from multiple sections.

Credits: 5

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5

Presents economic theories used as tools for critical thinking to show how the U.S. economy operates. Emphasis on causes and consequences of unemployment and inflation and how they affect the well-being of Americans. The use of government spending, taxation, and the monetary system to promote full employment and stable prices will be examined. Explores role of energy and natural resources in shaping our economic future. This class may include students from multiple sections. (Social Sciences)

Credits: 5

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Sub-Total Credits
15

Your personal Educational Plan will vary based on many factors including:  

Total Credits
90