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The AAS degree program in Accounting is the study of basic accounting skills. Completion of the program can lead to various levels of accounting positions in accounting firms, retail stores, manufacturing, service business, and small business employment as a junior member of an accounting staff, estimator, credit analyst, budget or general accountant, bank teller, and accounts receivable or accounts payable clerk. The AC program in Business Administration/General Business is the study of basic business administration which can lead to employment in management positions in business, industry or government such as accounting, economics, finance, labor economics, marketing, and personnel management.