This degree prepares students for careers in the accounting profession by providing the foundation necessary to successfully transfer and pursue a degree in the area of accounting at a four year college/university. Students are given the opportunity to learn fundamentals – as well as theory and practical application of managerial and financial accounting principles which shape financial practices within a business organization. Effective auditing practices, preparation of financial statements and an understanding of governmental processes and documentation requirements are also included in coursework. This degree helps prepare students for careers as paraprofessionals in accounting firms assisting certified public accountants and serving as generalists who prepare financial statements and perform audits.