Program Information
Learn more about the Accounting, Banking, and Finance program.
General Help
Ask general questions at our support center.
Course Sequence
Field of Interest
The Associate in Applied Science (AAS) in Accounting program is designed to provide fundamental skills for individuals planning to enter the field of accounting. Possible entry-level jobs for this program include accounting clerk, accounts payable/receivable clerk, claims clerk, payroll clerk, credit clerk, bookkeeper, accounting intern, tax preparation or comparable positions. This program may prepare students for certification in Certified Bookkeeper (CB), Enrolled Agent (EA), and Certified Payroll Professional (CPP). Certificates of Completion (CCL) in Accounting and Enrolled Agent are available.
Details
Important information you’ll need when applying for admission:
- Field of Interest
- Business, Entrepreneurialism and Management
- Type
- Associate in Applied Science (AAS)
- Academic Plan
- Accounting (DEG)
- Academic Plan Code
- 3149
- Total Credits Required
- 62-73
- Catalog Year
- 2025-2026
- Effective Term
- Fall 2023
- Notes
Students must earn a grade of C or better in all courses within the program.
Consultation with an Academic Advisor is recommended for course selection.
What You’ll Learn
This pathway map will help you gain the expertise needed to:
- Apply effective oral, written, and visual business communication skills.
- Use basic mathematics and accounting principles to report the financial position of an organization.
- Apply current technology to specific business tasks.
- Evaluate the legal, ethical and social implications of business decisions and their impact on various individuals, groups and societies.
- Demonstrate critical thinking through written and oral formats.
- Apply functions of modern business, including business principles, marketing, labor relations, and risk to business situations.
- Apply principles and practices of accounting to analyze and interpret general purpose financial statements.
- Apply basic rules of financial accounting to business transactions.
- Apply basic rules of managerial accounting to business decision making.
- Apply appropriate procedures to prepare individual, partnership, and corporate taxes, including tax reporting for income, payroll, sales, and personal property.
- Demonstrate an understanding of compliance in accounting, reporting and tax.
Career Opportunities
Successful completion of this degree may lead to employment in a variety of different occupations and industries. Below are examples of related occupations with associated Maricopa County-based annual median wages* for this degree. Education requirements vary for the occupations listed below, so you may need further education or degrees in order to qualify for some of these jobs and earn the related salaries. Please visit with an academic advisor and/or program director for additional information. You can click on any occupation to view the detail regarding education level, wages, and employment information.
Accountants
$69,822 Show expanded career information for Accountants
Analyze financial information and prepare financial reports to determine or maintain record of assets, liabilities, profit and loss, tax liability, or other financial activities within an organization.
Typical Education Level
a Bachelor's degree
Hourly Median Wage
$33.56
Annual Median Wage
$69,822
Annual Job Openings
2,173
Number of People Employed
19,645
4-Year Employment Growth
Increase by 12.5 %
Bill and Account Collectors
$45,179 Show expanded career information for Bill and Account Collectors
Locate and notify customers of delinquent accounts by mail, telephone, or personal visit to solicit payment. Duties include receiving payment and posting amount to customer's account, preparing statements to credit department if customer fails to respond, initiating repossession proceedings or service disconnection, and keeping records of collection and status of accounts.
Typical Education Level
a high school diploma or less
Hourly Median Wage
$21.72
Annual Median Wage
$45,179
Annual Job Openings
651
Number of People Employed
6,143
4-Year Employment Growth
Decrease by -8.1 %
Bookkeeping, Accounting, and Auditing Clerks
$48,001 Show expanded career information for Bookkeeping, Accounting, and Auditing Clerks
Compute, classify, and record numerical data to keep financial records complete. Perform any combination of routine calculating, posting, and verifying duties to obtain primary financial data for use in maintaining accounting records. May also check the accuracy of figures, calculations, and postings pertaining to business transactions recorded by other workers.
Typical Education Level
a high school diploma or less
Hourly Median Wage
$23.07
Annual Median Wage
$48,001
Annual Job Openings
2,730
Number of People Employed
20,641
4-Year Employment Growth
Increase by 4.6 %
Budget Analysts
$78,676 Show expanded career information for Budget Analysts
Examine budget estimates for completeness, accuracy, and conformance with procedures and regulations. Analyze budgeting and accounting reports.
Typical Education Level
a Bachelor's degree
Hourly Median Wage
$37.82
Annual Median Wage
$78,676
Annual Job Openings
48
Number of People Employed
545
4-Year Employment Growth
Increase by 9.4 %
Credit Analysts
$66,652 Show expanded career information for Credit Analysts
Analyze credit data and financial statements of individuals or firms to determine the degree of risk involved in extending credit or lending money. Prepare reports with credit information for use in decisionmaking.
Typical Education Level
a Bachelor's degree
Hourly Median Wage
$32.04
Annual Median Wage
$66,652
Annual Job Openings
165
Number of People Employed
2,398
4-Year Employment Growth
Decrease by -1.7 %
Tax Examiners, Tax Collectors, and Revenue Agents
$82,392 Show expanded career information for Tax Examiners, Tax Collectors, and Revenue Agents
Determine tax liability or collect taxes from individuals or business firms according to prescribed laws and regulations.
Typical Education Level
a Bachelor's degree
Hourly Median Wage
$39.61
Annual Median Wage
$82,392
Annual Job Openings
17
Number of People Employed
182
4-Year Employment Growth
Increase by 7.1 %
Tax Preparers
$41,913 Show expanded career information for Tax Preparers
Prepare tax returns for individuals or small businesses.
Typical Education Level
a high school diploma or less
Hourly Median Wage
$20.15
Annual Median Wage
$41,913
Annual Job Openings
274
Number of People Employed
2,290
4-Year Employment Growth
Increase by 2.5 %
Admission Criteria
None
Course Sequence by Term
The following is the suggested course sequence by term. Please keep in mind:
- Students should meet with an academic advisor to develop an individual education plan that meets their academic and career goals. Use the Degree Progress Report Tool in your Student Center to manage your plan.
- The course sequence is laid out by suggested term and may be affected when students enter the program at different times of the year.
- Initial course placement is determined by current district placement measures and/or completion of 100-200 level course and/or program requirements.
- Degree and transfer seeking students may be required to successfully complete a MCCCD First Year Experience Course (FYE) within the first two semesters at a MCCCD College. Courses include FYE101 and FYE103. Course offerings will vary by college. See an academic, program, or faculty advisor for details.
- Consult with your faculty mentor or academic advisor to determine educational requirements, including possible university transfer options, for your chosen career field.
Pathway Map Options
There are multiple options available for this pathway map. These options vary depending on the locations, partners, and available tracks of the award.
These pathway map options may share some common coursework. To explore what additional coursework may be required, select your desired option from the list below. Once selected, the list of courses and any associated details will be automatically updated in the course sequence below. The differences between individual pathway map options may only be a few courses.
The list of courses below has been updated
Full-time Sequence
Full-time status is 12 credits to 18 credits per semester.
Note: Because you are viewing this pathway map on a mobile device, some columns below have been hidden. To view all columns, please rotate your device or view this page on a device with a larger screen.
Term 1 Term 1 Term 1 Term 1
| Course Number | Course Name | Requisites | Notes | Area | Credits |
|---|---|---|---|---|---|
| GBS151 | Introduction to Business | 3 | |||
| Accounting Coursework | Accounting Coursework | Critical course Gateway course | 3 | ||
| ENG101 or ENG107 |
First-Year Composition or First-Year Composition for ESL | Prerequisites: Writing placement or (C/ better in ESL097 or WAC101) or (B/better in ALT100) or (C in ALT100 & Corequisites: ENG101LL or ENG107LL or WAC101 or ENG100A+) or (C/better in ESL202 & Corequisites: ENG101LL or ENG107LL or WAC101 or ENG100A+). or Prerequisites: Writing test score or (C/better in ESL097 or WAC101),or (B/better in ALT100) or (C in ALT100 & Corequisites: ENG101LL or ENG107LL or WAC101 or ENG100A+) or (C/better in ESL202 and Corequisites: ENG101LL or ENG107LL or WAC101 or ENG100A+).View requisites | FYC or FYC | 3 | |
| CIS105 | Survey of Computer Information Systems | CS | 3 | ||
| CIS114DE | Excel Spreadsheet | 3 | |||
| FYE101 or FYE103 |
Introduction to College, Career and Personal Success or Exploration of College, Career and Personal Success | 1–3 | |||
| ACC111 | Accounting Principles I | Critical course Gateway course | 3 | ||
| ACC111 | Accounting Principles I | Critical course Gateway course | 3 | ||
| ACC211 | Financial Accounting | Critical course Gateway course | 3 |
Term 2 Term 2 Term 2 Term 2
| Course Number | Course Name | Requisites | Notes | Area | Credits |
|---|---|---|---|---|---|
| Accounting Coursework | Accounting Coursework | 3 | |||
| ENG102 or ENG108 |
First-Year Composition or First-Year Composition for ESL | Prerequisites: Grade of C or better in ENG101. or Prerequisites: A grade of C or better in ENG107.View requisites | FYC or FYC | 3 | |
| ACC121 or ACC221 |
Individual Tax Preparation or Tax Accounting | No requisites or Prerequisites: A grade of C or better in ACC111 or ACC211 or permission of Department or Division.View requisites | 3 | ||
| MA | Mathematics | Critical course Any approved general education course from the Mathematics area. | 3–6 | ||
| ACC115 | Computerized Accounting | 3 | |||
| ACC112 | Accounting Principles II | Prerequisites: ACC111 with a grade of "C" or better, or permission of Department or Division.View requisites | 3 | ||
| ACC230 | Uses of Accounting Information I | Prerequisites: A grade of C or better in (ACC111 or ACC211) or [(ENG101 or ENG107) and MAT151 and CRE101] or (appropriate District English, Reading, and Math placement).View requisites | 3 | ||
| ACC212 | Managerial Accounting | Prerequisites: A grade of "C" or better in (ACC111 and ACC112), or ACC211, and (CIS105 or permission of Department or Division).View requisites | 3 |
Term 3 Term 3 Term 3
| Course Number | Course Name | Requisites | Notes | Area | Credits |
|---|---|---|---|---|---|
| ACC105 or ACC222 |
Payroll, Sales and Property Taxes or Payroll Accounting | No requisites or Prerequisites: A grade of C or better in ACC111 or ACC211 or permission of Department or Division.View requisites | 3 | ||
| Accounting Coursework | Accounting Coursework | 0–3 | |||
| RE | Restricted Electives | ||||
| GBS120 or GBS233 |
Workplace Communication Skills or Business Communication | No requisites or Prerequisites: ENG101 or ENG107 with grade of "C" or better, or permission of Department or Division.View requisites | None or L | 3 | |
| RE | Restricted Electives | See program advisor if you wish to apply restricted elective credits toward the Enrolled Agent certificate | 3 | ||
| ECN211 or ECN212 or SBU200 |
Macroeconomic Principles or Microeconomic Principles or Society and Business | SB or SB or G, SB | 3 | ||
| ACC212 | Managerial Accounting | Prerequisites: A grade of "C" or better in (ACC111 and ACC112), or ACC211, and (CIS105 or permission of Department or Division).View requisites | 3 | ||
| ACC240 | Uses of Accounting Information II | Prerequisites: A grade of C or better in ACC230.View requisites | 3 |
Term 4
| Course Number | Course Name | Requisites | Notes | Area | Credits |
|---|---|---|---|---|---|
| ACC219 | Intermediate Accounting I | Prerequisites: A grade of C or better in ACC212 or ACC240 or permission of Department or Division.View requisites | 3 | ||
| COM100 or COM110 or COM225 or COM230 |
Introduction to Human Communication or Interpersonal Communication or Public Speaking or Small Group Communication | No requisites or No requisites or Prerequisites: A grade of C or better in ENG101, or ENG107, or equivalent. or No requisitesView requisites | SB or SB or L or SB | 3 | |
| GBS205 | Legal, Ethical, and Regulatory Issues in Business | 3 | |||
| SG or SQ | Natural Sciences | 4 | |||
| HU | Humanities, Fine Arts & Design | HU | 3 | ||
| CRE101 | College Critical Reading and Critical Thinking | Prerequisites: A grade of C or better in (ENG101 or ENG107) and (RDG095 or RDG100 or RDG111 or RDG112 or RDG113 or an appropriate district placement or permission of Instructor).View requisites | or Equivalent by assessment | L | 0–3 |
Restricted Electives
| Course Number | Course Name | Requisites | Notes | Area | Credits |
|---|---|---|---|---|---|
| ACC+++ | Any ACC Accounting course(s) except courses used to satisfy Required Courses area | Any additional ACC Accounting course(s) except ACC111, ACC112, ACC211, ACC212, ACC230, ACC240 | |||
| GBS131 | Business Calculations | 3 | |||
| GBS220 | Quantitative Methods in Business | Prerequisites: (A grade of C or better in MAT150 or MAT151 or MAT152) or satisfactory District math placement.View requisites | 3 | ||
| GBS221 | Business Statistics | Prerequisites: A grade of C or better in GBS220 or MAT217 or MAT218.View requisites | CS | 3 | |
| GBS261 | Investments I | Corequisites: Concurrent enrollment in GBS261LL recommended but not required.View requisites | 3 | ||
| MGT101 or MGT175 or MGT229 |
Techniques of Supervision or Business Organization and Management or Management and Leadership I | None or SB | 3 |
Part-time Sequence
Part-time status is 11 credit hours or less.
Note: Because you are viewing this pathway map on a mobile device, some columns below have been hidden. To view all columns, please rotate your device or view this page on a device with a larger screen.
Term 1 Term 1 Term 1 Term 1
| Course Number | Course Name | Requisites | Notes | Area | Credits |
|---|---|---|---|---|---|
| GBS151 | Introduction to Business | 3 | |||
| Accounting Coursework | Accounting Coursework | Critical course Gateway course | 3 | ||
| FYE101 or FYE103 |
Introduction to College, Career and Personal Success or Exploration of College, Career and Personal Success | 1–3 | |||
| ACC111 | Accounting Principles I | Critical course Gateway course | 3 | ||
| ACC111 | Accounting Principles I | Critical course Gateway course | 3 | ||
| ACC211 | Financial Accounting | Critical course Gateway course | 3 |
Term 2 Term 2 Term 2 Term 2
| Course Number | Course Name | Requisites | Notes | Area | Credits |
|---|---|---|---|---|---|
| Accounting Coursework | Accounting Coursework | 3 | |||
| CIS105 | Survey of Computer Information Systems | CS | 3 | ||
| ACC112 | Accounting Principles II | Prerequisites: ACC111 with a grade of "C" or better, or permission of Department or Division.View requisites | 3 | ||
| ACC230 | Uses of Accounting Information I | Prerequisites: A grade of C or better in (ACC111 or ACC211) or [(ENG101 or ENG107) and MAT151 and CRE101] or (appropriate District English, Reading, and Math placement).View requisites | 3 | ||
| ACC212 | Managerial Accounting | Prerequisites: A grade of "C" or better in (ACC111 and ACC112), or ACC211, and (CIS105 or permission of Department or Division).View requisites | 3 |
Term 3 Term 3 Term 3
| Course Number | Course Name | Requisites | Notes | Area | Credits |
|---|---|---|---|---|---|
| CIS114DE | Excel Spreadsheet | 3 | |||
| ACC105 or ACC222 |
Payroll, Sales and Property Taxes or Payroll Accounting | No requisites or Prerequisites: A grade of C or better in ACC111 or ACC211 or permission of Department or Division.View requisites | 3 | ||
| Accounting Coursework | Accounting Coursework | 0–3 | |||
| ACC212 | Managerial Accounting | Prerequisites: A grade of "C" or better in (ACC111 and ACC112), or ACC211, and (CIS105 or permission of Department or Division).View requisites | 3 | ||
| ACC240 | Uses of Accounting Information II | Prerequisites: A grade of C or better in ACC230.View requisites | 3 |
Term 4
| Course Number | Course Name | Requisites | Notes | Area | Credits |
|---|---|---|---|---|---|
| ACC121 or ACC221 |
Individual Tax Preparation or Tax Accounting | No requisites or Prerequisites: A grade of C or better in ACC111 or ACC211 or permission of Department or Division.View requisites | 3 | ||
| ACC115 | Computerized Accounting | 3 |
Term 5
| Course Number | Course Name | Requisites | Notes | Area | Credits |
|---|---|---|---|---|---|
| RE | Restricted Electives | See program advisor if you wish to apply restricted elective credits toward the Enrolled Agent certificate | 3 | ||
| ACC219 | Intermediate Accounting I | Prerequisites: A grade of C or better in ACC212 or ACC240 or permission of Department or Division.View requisites | 3 |
Term 6
| Course Number | Course Name | Requisites | Notes | Area | Credits |
|---|---|---|---|---|---|
| ENG101 or ENG107 |
First-Year Composition or First-Year Composition for ESL | Prerequisites: Writing placement or (C/ better in ESL097 or WAC101) or (B/better in ALT100) or (C in ALT100 & Corequisites: ENG101LL or ENG107LL or WAC101 or ENG100A+) or (C/better in ESL202 & Corequisites: ENG101LL or ENG107LL or WAC101 or ENG100A+). or Prerequisites: Writing test score or (C/better in ESL097 or WAC101),or (B/better in ALT100) or (C in ALT100 & Corequisites: ENG101LL or ENG107LL or WAC101 or ENG100A+) or (C/better in ESL202 and Corequisites: ENG101LL or ENG107LL or WAC101 or ENG100A+).View requisites | FYC or FYC | 3 | |
| RE | Restricted Electives | See program advisor if you wish to apply restricted elective credits toward the Enrolled Agent certificate | 3 |
Term 7
| Course Number | Course Name | Requisites | Notes | Area | Credits |
|---|---|---|---|---|---|
| ENG102 or ENG108 |
First-Year Composition or First-Year Composition for ESL | Prerequisites: Grade of C or better in ENG101. or Prerequisites: A grade of C or better in ENG107.View requisites | FYC or FYC | 3 | |
| MA | Mathematics | Critical course Any approved general education course from the Mathematics area. | 3–6 |
Term 8
| Course Number | Course Name | Requisites | Notes | Area | Credits |
|---|---|---|---|---|---|
| GBS120 or GBS233 |
Workplace Communication Skills or Business Communication | No requisites or Prerequisites: ENG101 or ENG107 with grade of "C" or better, or permission of Department or Division.View requisites | None or L | 3 | |
| ECN211 or ECN212 or SBU200 |
Macroeconomic Principles or Microeconomic Principles or Society and Business | SB or SB or G, SB | 3 |
Term 9
| Course Number | Course Name | Requisites | Notes | Area | Credits |
|---|---|---|---|---|---|
| COM100 or COM110 or COM225 or COM230 |
Introduction to Human Communication or Interpersonal Communication or Public Speaking or Small Group Communication | No requisites or No requisites or Prerequisites: A grade of C or better in ENG101, or ENG107, or equivalent. or No requisitesView requisites | SB or SB or L or SB | 3 | |
| GBS205 | Legal, Ethical, and Regulatory Issues in Business | 3 |
Term 10
| Course Number | Course Name | Requisites | Notes | Area | Credits |
|---|---|---|---|---|---|
| SG or SQ | Natural Sciences | 4 | |||
| HU | Humanities, Fine Arts and Design | HU | 3 | ||
| CRE101 | College Critical Reading and Critical Thinking | Prerequisites: A grade of C or better in (ENG101 or ENG107) and (RDG095 or RDG100 or RDG111 or RDG112 or RDG113 or an appropriate district placement or permission of Instructor).View requisites | or Equivalent by assessment | L | 0–3 |
Restricted Electives
| Course Number | Course Name | Requisites | Notes | Area | Credits |
|---|---|---|---|---|---|
| ACC+++ | Any ACC Accounting course(s) except courses used to satisfy Required Courses area | Any additional ACC Accounting course(s) except ACC111, ACC112, ACC211, ACC212, ACC230, ACC240 | |||
| GBS131 | Business Calculations | 3 | |||
| GBS220 | Quantitative Methods in Business | Prerequisites: (A grade of C or better in MAT150 or MAT151 or MAT152) or satisfactory District math placement.View requisites | 3 | ||
| GBS221 | Business Statistics | Prerequisites: A grade of C or better in GBS220 or MAT217 or MAT218.View requisites | CS | 3 | |
| GBS261 | Investments I | Corequisites: Concurrent enrollment in GBS261LL recommended but not required.View requisites | 3 | ||
| MGT101 or MGT175 or MGT229 |
Techniques of Supervision or Business Organization and Management or Management and Leadership I | None or SB | 3 |
Pathway Map Option Details
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Program Information
Learn more about and find contact information for the Accounting, Banking, and Finance program.
General Help
Ask general questions over the phone at 480-461-7400 or via online chat.
Course Area Key
Gateway Course = Generally the first major-specific course in a pathway.
Critical Course = A course that is highly predictive of future success in a pathway.
- CS = Computer/Statistics/Quantitative Application
- FYC = First Year Composition
- G = Global Awareness
- HU = Humanities, Fine Arts, and Design
- L = Literacy & Critical Inquiry
- SB = Social-Behavioral Sciences
Disclaimer
Students must earn a grade of C or better for all courses required within the program.
Course Sequence total credits may differ from the program information located on the MCCCD curriculum website due to program and system design.
At Maricopa, we strive to provide you with accurate and current information about our degree and certificate offerings. Due to the dynamic nature of the curriculum process, course and program information is subject to change. As a result, the course list associated with this degree or certificate on this site does not represent a contract, nor does it guarantee course availability. If you are interested in pursuing this degree or certificate, meet with an academic advisor to discuss the requirements at your college for the appropriate catalog year.
View MCCCD’s official curriculum documentation for additional details regarding the requirements of this award (https://aztransmac2.asu.edu/cgi-bin/WebObjects/MCCCD.woa/wa/freeForm13?id=187816).
Previous Catalog Years
The pathway map presented above is for the current catalog year and is the intended pathway map for new students. All previous catalog years for this pathway map are available at the link below.
Previous catalog years for Associate in Applied Science (AAS) in Accounting