*The program learning outcomes for the A.A.S. and A.S. are the same.*

PLO 1
Explain and complete the various steps in the accounting cycle

PLO 2
Apply accepted accounting principles (GAAP) to determine the values of assets, liabilities, nad owner's equity

PLO 3
Prepare, interpret, and analyze financial statements using manual and computerized systems for service, merchandising, and manufacturing businesses

PLO 4
Apply appropriate accounting principles to payroll, income taxation, managerial systems, and various forms of ownership

PLO 5
Use planning and control priniciples to evaluate the performance of an organization an apply differntial analysis and present-value concepts to make decisions

PLO 6
Understand and apply accounting procedures to decisions about planning, organizing, and allocating personnel and financial resources