Business: Accounting AAS


Positions in the areas of general accounting, auditing, payroll, credit and other specialized fields are in great demand in today’s workforce. The Associate of Applied Science Degree in Business: Accounting prepares students for entry-level accounting positions in these areas. Students learn to perform such duties as maintaining journals and ledgers, preparing financial statements and special reports, conducting financial analyses, preparing cost data, and summarizing financial information. Students also gain basic computer skills that will assist them in completing accounting tasks.  For more information on this program, contact Bryan Seldomridge at or 304-661-5190.

Total Program Hours: 60

This program is available at the Greenbrier Valley Campus, Mercer County Campus, Nicholas County Campus and the Raleigh County Campus.

  1. Demonstrate an understanding of an accounting information system, the steps of the accounting cycle, and the application of GAAP.
  2. Apply knowledge of accounting processes and financial management principles to business situations and managerial decision-making.
  3. Discuss how financial statements are prepared and how users of financial statements draw conclusions from the financial statements.
  4. Analyze business information to identify the potential impact on business operations and financial performance.
  5. Prepare basic individual income tax returns and payroll tax returns.
  6. Demonstrate a basic understanding of accounting and tax computer applications, Excel and other Microsoft Office applications.
  7. Discuss the importance of ethics to the accounting profession and the impact that unethical decisions can have on users of accounting information.
  8. Develop both written and/or verbal business communication and/or presentations that convey the results of accounting data to applicable users and stakeholders.