*The program learning outcomes for the A.A.S. in Accounting and A.S. in Accounting are the same.* PLO 1 Demonstrate an understanding of the fundamental concepts inherent in Generally Accepted Accounting Principles (GAAP) and how to apply them in determining the values of assets, liabilities, and owner's equity. PLO 2 Demonstrate the ability to identify and execute the various steps in the accounting cycle. PLO 3 Demonstrate the ability to prepare, interpret, and analyze basic financial statements using manual and computerized systems for service, merchandising, and manufacturing businesses. PLO 4 Demonstrate competence and clarity in the use of oral and written communications to convey relevant information to business decisionmakers. PLO 5 Demonstrate the ability to apply the planning, leadership and control principles needed to evaluate the performance of an organization. PLO 6 Develop and demonstrate interpersonal skills to function effectively in diverse business settings. PLO 7 Demonstrate proficiency in the use of technological tools to conduct business effectively and efficiently.