Associate of Science in Accounting
Associate of Science in Accounting
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735-0116, Professor Pilar Pangelinan
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DEGREE
Associate of Science in Accounting
Total Credit Hours: 60-61
About Associate of Science in Accounting
The Accounting program will train individuals for employment in accounting fields and provide employees working in accounting-related fields the knowledge to upgrade job skills. Students are offered opportunities to experience learning environments through service learning projects that educate, empower, and enable students to be civically engaged—gaining skills that lead to participatory leadership, effective citizenship, and increased volunteerism.
| General Education Requirements | ||
| Course | Course Name | Credits |
| English (Choose 1) | ||
| EN110 | Freshman Composition | 3 |
| EN110A | Freshman Composition with Instructional Lab | 4 |
| Course | Course Name | Credits |
| MA____ | MA110A OR Higher | 3 |
| Humanities & Fine Arts | 3 | |
| CS151 | Windows Applications | 3 |
| Social & Behavorial Sciences | 3 | |
| SI____ | Natural & Physical Sciences | 4 |
| Major Requirements | ||
| Course | Course Name | Credits |
| AC110 | Payroll Accounting | 3 |
| AC150 | Federal Income Tax I | 3 |
| AC210 | Intro to Financial Management | 3 |
| AC211 | Accounting Principles I | 4 |
| AC212 | Accounting Principles II | 4 |
| AC233 | Accounting Using QuickBooks | 3 |
| EC110 | Principles of Economics | 3 |
| EN111 OR OA211 | Writing for Research OR Business Communication | 3 |
| OA220 | Spreadsheet Systems | 3 |
| SM108 | Introduction to Business | 3 |
| SM230 | Business Law Applications | 3 |
| Major Requirements (Continued) | ||
| Course | Course Name | Credits |
| Accounting Electives (choose 2 courses from the following) | ||
| AC225 | Hospitality Industry Accounting | 6 |
| AC240 | Certified Bookkeeper Review | |
| AC250 | Federal Income Tax II | |
| AC280 | Personal Finance | |
| AC292 | Accounting Practicum | |
| Program Total | 60-61 | |
2024-2025 College Catalog
Recognizing the necessity for students to succeed in the complex and rapidly changing workplace, Guam Community College offers a general education curriculum that introduces students to major areas of knowledge and methods of inquiry. All degree programs require an interdisciplinary general education component that promotes the development of intellectual skills that enable students to become effective learners and informed citizens. Critical thinking, the use of language and computation, appropriate social skills, global awareness and respect for diverse opinions are among the learning outcomes provided in the general education requirements of each program.
Guam Community College believes that general education provides the academic foundation necessary for students to achieve their life goals. General education is intended to offer students a breadth of quality student learning experiences, encourage their respect for cultural heritage, promote their ethical and responsible social behavior and facilitate their life-long learning.
The General Education program strives to foster student learning and skill development in civic engagement, critical thinking, understanding of the relationship between the individual and society, information literacy, oral communication, quantitative reasoning, and written communication.
Guam Community College believes that high quality general education opportunities for all citizens are necessary for democratic principles and practices to exist and for a sound economy to flourish. The College continually scrutinizes the general education curriculum in order to assure that all degrees and certificates granted by the College support this vision of general education and that it serves as a means to inspire hope, opportunity and responsibility in all its constituencies.
Requirements for General Education follow the options described below. Students declared prior to fall 2010 will follow the requirements indicated in the applicable catalog in which they first declared their major program at the College.
Notes on General Education requirements
Students are advised to check the requirements for their specific programs before taking General Education courses.
Courses chosen to meet the general education requirements may not be used to meet the Major Requirements of a student’s specific degree program.
The list contains courses with pre-requisites, so students should make their choices carefully and thoughtfully. Students may consult a counselor or an academic advisor for guidance in choosing any of the course options listed.
IMPORTANT NOTE: Some programs require different levels of coursework to meet General Education requirements, please review the individual programs for more information.
| GENERAL EDUCATION | ||
| Scope 1: Skills for and Application of Lifelong Learning | ||
| Freshman Composition (Choose one course from the following to meet the required 3-4 credits) | ||
| Course # | Course Name | Credits |
| EN 110 | Freshman Composition | 3 |
| EN110A | Freshman Composition with Instructional Lab | 4 |
| EN 111 | Writing for Research | 3 |
| Mathematics (Choose one course from the following to meet the required 3-4 credits)* | ||
| Course # | Course Name | Credits |
| MA 110A | Finite Mathematics | 3 |
| MA 115 | Fundamentals of College Algebra | 3 |
| MA 161A | College Algebra & Trigonometry I | 4 |
| *Any college level math will be considered for the completion of this category | ||
| Literacy for Life Skills (Choose one course from the following to meet the required 3 credits) | ||
| Course # | Course Name | Credits |
| CO 110 | Critical Thinking for Civic Engagement | 3 |
| CS 151 | Windows Applications | |
| CS 152 | Macintosh Applications | |
| Scope 2: Broad Comprehension of the Development of Knowledge, Practice and Interpretation | ||
| Humanities & Fine Arts (Choose one course from the following to meet the required 3-4 credits)* | ||
| Course # | Course Name | Credits |
| ASL 100 | American Sign Language I | 4 |
| CH 110 | Chamorro I | 4 |
| ED 265 | Culture & Education in Guam | 3 |
| CO 125 | Introduction to Human Communication and Speech | 3 |
| EN 210 | Introduction to Literature | 3 |
| HI 121 | World Civilization (Pre-historic Time to 1500) | 3 |
| HI 122 | World Civilization (1500 to Present Time) | 3 |
| HI 176 | Guam History | 3 |
| HM 110 | Introduction to Community Services | 3 |
| HM 201 | Social Welfare & Development | 3 |
| HU 120 | Pacific Cultures | 3 |
| HU 220 | Guam Cultures & Legends | 3 |
| JA 110 | Japanese I | 4 |
| KE 110 | Korean I | 4 |
| PI 101 | Introduction to Philosophy | 3 |
| TH 101 | Introduction to the Theater | 3 |
| VC 101 | Introduction to Visual Communications | 3 |
| *Any foreign language, humanities, or fine arts course will be considered for the completion of this category | ||
| Natural & Physical Sciences (Choose one course and the corresponding lab from the following to meet the required 4 credits)** | ||
| Course # | Course Name | Credits |
| SI 101/101L | Introduction to Chemistry (3) & Introduction to Chemistry Laboratory (1) | 4 |
| SI 103/103L | Introduction to Marine Biology (3) & Introduction to Marine Biology Laboratory (1) | |
| SI 105/105L | Introduction to Physical Geology (3) & Introduction to Physical Geology Laboratory (1) | |
| SI 110/110L | Environmental Biology (3) & Environmental Biology Laboratory (1) | |
| SI 141 | Applied Physics I | |
| SI 150/150L | Introduction to Microbiology (3) & Introduction to Microbiology Laboratory (1) | |
| SI131/131L | Human Anatomy & Physiology I (3) & Human Anatomy & Physiology I Laboratory (1) | |
| SI132/132L | Human Anatomy & Physiology II (3) & Human Anatomy & Physiology II Laboratory (1) | |
| **The exception to this would be SI141 which does not include a laboratory requirement | ||
| Scope 3: Preparation for and Acceptance of Responsible Participation in Civil Society | ||
| Social & Behavioral Sciences (Choose one course from the following to meet the required 3 credits) | ||
| Course # | Course Name | Credits |
| EC 110 | Principles of Economics | 3 |
| PS140 | American Government | 3 |
| PY 100 | Personal Adjustment | 3 |
| PY 120 | General Psychology | 3 |
| PY 125 | Interpersonal Relations | 3 |
| SO 130 | Introduction to Sociology | 3 |
| CJ 100 | Introduction to Criminal Justice | 3 |
| WG 101 | Introduction to Women and Gender Studies | 3 |
| *Any social and behavioral science course will be considered for the completion of this category | ||
| Minimum General Education Requirements | 19 | |
2024-2025 College Catalog
This suggested sequence of courses is based on the 2024-2025 College Catalog.
| Year 1 | |||||
| Semester 1 | Semester 2 | ||||
| Course | Course Name | Credits | Course | Course Name | Credits |
| AC211 | Accounting Principles I | 4 | AC212 | Accounting Principles II | 4 |
| AC150 | Federal Taxation I | 3 | AC110 | Payroll Accounting | 3 |
| MA___ | Mathematics Requirement | 3 | Humanities & Fine Arts | 3 | |
| EN___ | English Requirement | 3-4 | Social & Behavorial Sciences | 3 | |
| CS151 | Windows Applications | 3 | AC200+ Accounting Elective | 3 | |
| Total | 16-17 | Total | 16 | ||
| Year 2 | |||||
| Semester 3 | Semester 4 | ||||
| Course | Course Name | Credits | Course | Course Name | Credits |
| SI___ | Natural & Physical Sciences Requirement | 4 | EN111 OA211 | Intro to Financial Management OR Business Communication | 3 |
| AC200+ Accounting Elective | 3 | AC210 | Introduction to Financial Management | 3 | |
| EC110 | Principles of Economics | 3 | OA220 | Spreadsheet Systems | 3 |
| AC233 | Accounting Using QuickBooks | 3 | SM230 | Business Law | 3 |
| SM108 | Introduction to Business | 3 | |||
| Total | 16 | Total | 12 | ||
| Program Total | 60-61 | ||||
Career Opportunities...
The Associate of Science in Accounting prepares students for employment in positions such as assistant bookkeeper, accounts receivable bookkeeper, accounts payable bookkeeper, payroll clerk, ledger clerk, and accounting clerk. This degree also allows them to transfer credits to a four-year institution.*
*Credit transfer is contingent upon the requirements of the receiving institution.
Upon successful completion of the AS in Accounting program, students will be able to:
- Describe the steps of the accounting cycle using a computer based program.
- Perform necessary procedures at each step of the accounting cycle for various types of business.
- Discuss skills needed to sustain careers in accounting.
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