UACCM Academics

Open-Transfer Program Overview

Students helping each other in accounting class.


The Associate of Science in Business degree is designed for those students who plan to transfer to a four-year institution to earn a higher degree in a business-related field. It does not provide the technical knowledge or skills needed to obtain employment in a business-related field.

Specific business courses are often required as pre-requisites for upper-division business courses at four-year institutions. These courses vary by institution. To ensure that the business electives selected will meet the requirements at a specific four-year institution, the student should contact the transfer institution. No course substitutions will be allowed. The Arkansas Division of Higher Education has approved this degree plan as listed.

Degree Requirements

Program Learning Outcomes

Students who successfully complete the Associate of Science in Business degree will be able to:

Team Work - Collaboration

  • Demonstrate teamwork fundamentals through participation and mutual accountability.
  • Demonstrate the ability to lead and productively participate in group situations.

Accounting Knowledge and Skills

  • Apply generally accepted accounting principles in preparing financial records and statements.
  • Perform various steps in the accounting cycle.
  • Apply steps taken in preparing financial statements for sole proprietorship, partnership, and corporate business entities.
  • Describe the importance and limitations of internal controls and management’s responsibility in establishing adequate controls.

Business Knowledge

  • Demonstrate an understanding of the business environment.
  • Demonstrate the ability to define, describe, and explain basic economics principles that may affect business.
  • Demonstrate the ability to apply and synthesize the functional areas of business to make sound decisions.