Associate in Arts in Accounting

This program is designed for students who intend to obtain bachelor’s degrees in accounting. It provides general education requirements and basic accounting courses. Students must work closely with their transfer institutions and their SFCC advisers to ensure the best transition to four-year schools.

Learning Outcomes

Upon completion of this program, students will be able to:

  • Read, prepare, analyze, and appraise financial statements.
  • Appraise financial information for effective decision-making.
  • Explain the relationships between the four functions of management.
  • Analyze and interpret data using descriptive and inferential statistics for business decision making.
  • Describe relevant elements of the American legal system and their impact on business.
  • Apply key economic concepts to the evaluation of relationships among individuals, businesses and government entities.
  • Evaluate organizational performance based on ethics, law, sustainability and social responsibility.
  • Apply relevant technology to communication processes.

Class Requirements


Communications (9 hrs.)

ENGL 111         Composition and Rhetoric (3)

ENGL 216         Technical Writing (3)

SPCH 111         Public Speaking (3)


SPCH 225         Small-Group Communication (3)

Mathematics (4 hrs.)

MATH 121       College Algebra (4) or higher

Laboratory Science (8 hrs.)

Social/Behavioral Sciences (9 hrs.)

BSAD 235         Human Relations in the Workplace (3)

ECON 200         Principles of Economics –

Macroeconomics (3) S

ECON 201         Principles of Economics –

Microeconomics (3) S

Humanities and Fine Arts (6 hrs.)

BSAD 270             Business Ethics (3) S

Humanities and Fine Arts course (3)

The combined total of Social and Behavioral Sciences
and Humanities and Fine Arts areas should equal
15 credit hours.

Health and Wellness (1 hr.)



ACCT 121        Principles of Accounting I (4)

ACCT 122        Principles of Accounting II (4)

ACCT 125        Computerized Accounting –

QuickBooks (3)

ACCT 221        Intermediate Accounting I (4)

BSAD 211         Principles of Management (3)

BSAD 232         Business Law I (3) þ

BSAD 245         Corporate Finance (3)

BSAD 260         Business Statistical Analysis (4)

OFTC 111         Business Software Essentials (4)

Six credit hours of the A.A. and A.S. must come from an approved list of courses that satisfy the following requirements. These are not meant to be additional hours in the degree but are, instead, existing courses that satisfy the requirement and appear anywhere in the degree.

  • Cultural Perspectives (3 credit hours)
  • Sustainable Living (3 credit hours)

NOTE: See First-Year Student Success Course Requirement on Page 8.