Overview
The Associate in Science degree in Accounting prepares graduates to meet the challenge of today’s dynamic business and economic environment. Whether students want to begin a new career or advance in the business world, this degree provides them with a solid foundation of knowledge in accounting and business practice, along with the skills they need to succeed in industry today.
Flexible
Currently working? Have a crazy, busy life outside of work? We have you covered. Our courses are offered in various formats and times to suit your schedule. Don’t put your life on hold.
Transferable
This associate degree in accounting can be the start of an affordable and attainable path to a bachelor’s degree. Spend two years at WMCC, and then spend two more years at any college or university with whom we have agreements, including Southern New Hampshire University and Granite State College, then spend a lifetime bragging about how smart you are and how much money you saved!
Practical
Learn the skills you need to succeed immediately in a business environment. In addition to a solid foundation in accounting and business processes, students learn how to navigate the affairs of Human Resources and interpret the intricacies of Business Law. Additionally, they know what it takes to work on and manage a team. By the end of the degree, students will have taken advanced courses in accounting and taxation and will have done an internship to put to practice all they have learned: a perfect recipe for career success.
First Year
| Fall Semester | Lec | Lab | Cr | |
| ACAD105W | Academic Readiness | 1 | 0 | 1 |
| ACCT111W | Accounting I | 3 | 0 | 3 |
| BUS112W | Intro to Business Administration | 3 | 0 | 3 |
| ENGL120W | College Composition | 4 | 0 | 4 |
| MATH120W | Quantitative Reasoning | 4 | 0 | 4 |
| Semester Total | 15 | 0 | 15 | |
| Spring Semester | Lec | Lab | Cr | |
| ACCT114W | Financial Accounting | 3 | 0 | 3 |
| COMP110W | Business Computer Applications | 3 | 0 | 3 |
| ECON112W | Principles of Microeconomics | 3 | 0 | 3 |
| MATH214W | Statistics | 4 | 0 | 4 |
| MGMT112W | Intro to Business Logic and Ethics | 3 | 0 | 3 |
| Semester Total | 16 | 0 | 16 | |
| First Year Total | 31 | |||
Second Year
| Fall Semester | Lec | Lab | Cr | |
| ACCT214W | Managerial Finance and Accounting | 3 | 0 | 3 |
| ACCT222W | Intermediate Accounting I | 3 | 0 | 3 |
| ECON111W | Principles of Macroeconomics | 3 | 0 | 3 |
| ENGL211W | Professional Writing | 3 | 0 | 3 |
| MGMT214W | Management and Teamwork | 3 | 0 | 3 |
| Semester Total | 15 | 0 | 15 | |
| Spring Semester | Lec | Lab | Cr | |
| ACCT213W | Taxation | 3 | 0 | 3 |
| ACCT250W | Intermediate Accounting II | 3 | 0 | 3 |
| MGMT215W | Business Law | 3 | 0 | 3 |
| MGMT224W | Business Internship | 0 | 3 | 1 |
| Humanities | 3 | 0 | 3 | |
| Science | 3 | 0 | 3 | |
| Semester Total | 15 | 3 | 16 | |
| Second Year Total | 31 | |||
| Total for A.S. Degree | 62 | |||
Program Outcomes
Upon successful completion of this program, graduates will be prepared to:
- Understand fundamental accounting theory and practice, properly record ordinary business transactions for a corporation as well as a sole proprietor, and prepare financial statements for these businesses.
- Identify, explain, and apply the impact on financial statements, using generally accepted accounting principles and managerial accounting concepts.
- Prepare accounting functions and applications in both a “manual” and a computerized environment.
- Interpret federal, taxable transactions and use tax software to prepare tax returns for both individuals and small businesses.
- Conduct appropriate, ethical analyses of business problems and offer logical solutions.
- Explain and apply basic business law theory and practice to common legal issues in a small business.
- Conduct and present a professional work ethic and demeanor in an accounting workplace environment.
Nikolaus Nutting
BusinessAssociate Professor of Business and Accounting / Department Chair of Business / Program Coordinator of Accounting and Business Administration
Business