Curriculum Information

Programs A-Z

Accounting

Associate of Applied Science

PURPOSE: The rapid expansion of business and industry in Virginia has created a large, steady demand for qualified personnel to assist in the preparation and interpretation of accounting and financial information. The AAS degree in Accounting is designed for persons who are seeking their first full-time employment in the accounting field immediately upon completion of the curriculum. In addition, the program is designed for persons presently employed in accounting who desire to increase their knowledge and update their skills.

OCCUPATIONAL OBJECTIVES: The AAS degree in Accounting prepares graduates to function in responsible paraprofessional positions in the current employment market. Occupational objectives include Accounting Assistant, Senior Accounting Clerk, Bookkeeper, Junior Accountant, Tax Specialist, Fiscal Technician, and Internal Auditor.

ADMISSION REQUIREMENTS: General college curricular admission

PROGRAM NOTES: The Accounting AAS degree requires that students have the following competencies: (1) competency in Math Essentials MTE 1-3 as demonstrated through the placement and diagnostic tests or by satisfactorily completing the required MTE units, or equivalent, and (2) competencies in reading and writing as demonstrated by placement in ENG 111 or placement in co-requisites ENG 111 and ENF 3.

The purpose of the associate of applied science (AAS) degree curriculum is to prepare students for immediate employment upon graduation. Transfer opportunities for AAS degrees, if existing, are usually very specific in nature. Students may, however, substitute some courses in the AAS degree curriculum with courses that generally transfer to senior institutions. Students interested in transferring to a four-year college or university to major in Accounting upon completion of a degree from Reynolds should enroll in the Business Administration AS transfer program. Students considering transfer should consult their faculty advisor at the earliest possible date for further guidance and are advised to get assurances in writing in advance from the institution to which they wish to transfer.

COMPUTER COMPETENCY REQUIREMENT: Students in this program will meet the college’s computer competency requirement by successfully completing ITE 115. Students can also meet this requirement by successfully passing the college’s computer competency exam, administered in the testing centers on each campus, in which case they will receive college credit for ITE 115. Students not passing the computer competency exam may retake the exam only once.

CURRICULUM:

COURSE

TITLE

LEC.
HRS.

LAB.
HRS.

CRS.
CRE.

ACC 211

Principles of Accounting I

3

0

3

BUS 100

Introduction to Business

3

0

3

ENG 111

College Composition I

3

0

3

ITE 115

Introduction to 
Computer Applications and Concepts

3

0

3

MTH 1201

Introduction to Mathematics

3

0

3

SDV 100

College Success Skills

1

0

1

TOTAL

16

0

16

ACC 134

Small Business Taxes

3

0

3

ACC 212

Principles of Accounting II

3

0

3

ACC 215

Computerized Accounting

3

0

3

___ ___2

Humanities/
Fine Arts Elective

3

0

3

ECO 201

Principles of Economics I
– Macroeconomics

3

0

3

BUS 220

Introduction to Business Statistics

3

0

3

TOTAL

18

0

18

ACC 217

Financial 
Statement Analysis

3

0

3

ACC 221

Intermediate Accounting I

3

0

3

ACC 231

Cost Accounting I

3

0

3

BUS 240

Introduction to 
Business Law

3

0

3

AST 205

Business Communications

3

0

3

ITE 140

Spreadsheet Software

3

0

3

TOTAL

18

0

18

ACC 222

Intermediate Accounting II

3

0

3

ACC 241

Auditing I

3

0

3

ACC 261

Principles of 
Federal Taxation I

3

0

3

ACC 240

Fraud Examination

3

0

3

___ ___2

Personal 
Wellness Elective

0-1

0-2

1

TOTAL

12-13

0-2

13

Total Minimum Credits for AAS Degree in Accounting     65

06.01.14

1 Students may substitute MTH 163 for MTH 120 as a transfer option.

2 A list of approved general education electives (humanities/fine arts, social/behavioral sciences, mathematics, science, and personal wellness) is provided in the General Education section of the catalog under Curriculum Planning and Design.