Accounting, Applied

College of Rural Alaska
Business Technologies Division
Bristol Bay Campus (907) 842-5109
Chukchi Campus (907) 442-3400
Interior-Aleutians Campus (907) 474-5439
Kuskokwim Campus (907) 543-4500
Northwest Campus (907) 443-2201
Tanana Valley Campus (907) 455-2800

A.A.S. Degree

Minimum requirements for A.A.S. degree: 60 credits

Downloadable PDF (50K)

The applied accounting program prepares students for entry-level accounting positions in payables and/or receivables, bookkeeping and payroll accounting. This program covers financial decision-making tools for the small business operator as well.

Courses in the applied accounting program address the concerns of modern business people and provide the training necessary to enhance business success. The applied accounting program may prepare a student to enter the rural development B.A. degree program and the technology B.T. degree program.

Classes are scheduled in the evening to accommodate working students. Microcomputer and office technology labs are available for "hands on” training.

Major—A.A.S. Degree

1. Complete the general university requirements.
2. Complete the A.A.S. degree requirements (As part of the A.A.S. degree requirements, complete ABUS 154 for the human relations requirement. ABUS 155 is the recommended computation course.)
3. Complete the following program (major) requirements:*
   
   ABUS 101—Principles of Financial Accounting I 3 credits
   
   ABUS 141—Payroll Accounting 3 credits
   
   ABUS 175—Customer Service 3 credits
   
   ABUS 179—Fundamentals of Supervision 3 credits
   
   ABUS 201—Principles of Financial Accounting II 3 credits
   
   ABUS 210—Income Tax 3 credits
   
   ABUS 221—Microcomputer Accounting (3)
   or ABUS 220—Microcomputer Accounting: Quickbooks (3) 3 credits
   
   ABUS 230—Applied Intermediate Accounting 3 credits
   
   ABUS 233—Financial Management 3 credits
   
   ABUS 235—Fund Accounting for Non-Profits 3 credits
   
   ABUS 241—Applied Business Law (3)
   or ABUS 242—Employment Law (3) 3 credits
   
   BA 151—Introduction to Business 3 credits
   
   CIOS 135—Microcomputer Spreadsheets(3)
   or CIOS 240—Microcomputer Databases (3) 3 credits
   
   CIOS 150—Computer Business Applications** 3 credits
   
   ABUS, ACCT, BA or CIOS elective 3 credits
   
4. Minimum credits required 60

* Student must earn a C grade or better in each course.
** Student with "Microsoft Office” competency may substitute a more advanced CIOS course which fulfills certificate or degree requirements in lieu of CIOS 150.

Minor

1. Complete the following:
   
   ABUS 101—Principles of Financial Accounting I 3 credits
   
   ABUS 201—Principles of Financial Accounting II (3)
   or ABUS 235—Fund Accounting for Non-Profits (3) 3 credits
   
   ABUS 210—Income Tax 3 credits
   
   ABUS 220—Microcomputer Accounting: Quickbooks (3)
   or ABUS 221—Microcomputer Accounting (3) 3 credits
   
   BA 151—Introduction to Business 3 credits
   
   CIOS 135—Microcomputer Spreadsheets (3)
   or CIOS 240—Microcomputer Databases (3) 3 credits
   
2. Minimum credits required 18