The Accounting AAS program provides students with the academic knowledge and personal resources to make the types of decisions they will face on the job. In the first year, students are introduced to financial statement preparation, payroll accounting, computerized accounting, and manufacturing cost systems. In the second year, students focus in areas such as income tax, managerial applications, and financial statement analysis. Courses in oral and written communications and computer applications including spreadsheets are also an integral part of the Accounting program. The Associate in Applied Science (AAS) degrees range from 64 to 85 credits and include at least 18 semester credits of general education. Students must select courses from at least three goal areas of the MnTC.