Accounting

Associate Degree

A.A. in Accounting

This degree focuses on preparation for careers in various accounting professions. It develops a common foundation in accounting and business, and provides various courses covering both fundamental and specialized accounting topics to meet individual career goals.

Degree Requirements

Course Code Course Title Units
ACCT 103 Intermediate Accounting - Part I 4
ACCT 104 Intermediate Accounting - Part II 4
ACCT 107 Auditing 3
ACCT 111 Cost Accounting 3
ACCT 301 Financial Accounting 4
ACCT 311 Managerial Accounting 4
ACCT 361 Ethics, Fraud, and Legal Issues for Accountants 3
BUS 110 Business Economics (3) 3
   or ECON 302 Principles of Macroeconomics (3)
A minimum of 8 units from the following: 8
ACCT 101 Fundamentals of College Accounting (3)
ACCT 121 Payroll Accounting (3)
ACCT 122 Sales and Use Taxes (1)
ACCT 125 Federal and State Individual Taxation (4)
ACCT 128 Taxation of Corporations, Partnerships, Estates, and Trusts (4)
ACCT 132 Intermediate Payroll Administration (1.5)
ACCT 153 Governmental Accounting (3)
ACCT 160 Volunteer Income Tax Assistance (2)
ACCT 341 Computerized Accounting (2)
CISA 316 Intermediate Electronic Spreadsheets (2)
   or ACCT 343 Computer Spreadsheet Applications for Accounting (2)
PROPTX 310 Introduction to Appraising for Property Tax Purposes (1.5)
PROPTX 311 Appraisal of Machinery & Equipment for Property Tax Purposes (1.5)
Total Units: 36

The Accounting Associate in Arts (A.A.) degree may be obtained by completion of the required program, plus general education requirements, plus sufficient electives to meet a 60-unit total. See ARC graduation requirements.

Student Learning Outcomes

Upon completion of this program, the student will be able to:

  • evaluate and perform all steps in the financial accounting cycle.
  • compile and analyze costs within a company.
  • analyze and communicate appropriate information to managers, investors, creditors, and other interested parties utilizing a variety of reports.
  • audit financial statements and express appropriate opinions on those statements.
  • integrate the principles of business, business law, ethics, and economics into accounting functions.
  • apply accounting standards and techniques to one or more specialized areas of accounting.

Career Information

This degree is designed for a variety of student objectives. It includes courses required for immediate employment in accounting positions. The courses meet the requirements of governmental employers for promotional exams. Students seeking transfer to four-year universities will meet the transfer requirements of financial accounting (ACCT 301) and managerial accounting (ACCT 311). Individuals with existing bachelor's degrees can also use these courses to meet the requirements to take the exam for Certified Public Accountant.

Certificates of Achievement

Accounting Clerk Certificate

This certificate provides fundamental occupational training and preparation for entry level accounting clerk positions. The program includes basic accounting and specialized courses designed for the accounting workplace, including small business accounting, technology, and basic business principles.

Certificate Requirements

Course Code Course Title Units
ACCT 121 Payroll Accounting 3
ACCT 341 Computerized Accounting 3
BUS 105 Business Mathematics 3
BUS 310 Business Communications 3
CISA 315 Introduction to Electronic Spreadsheets 2
A minimum of 2 units from the following: 2
ACCT 343 Computer Spreadsheet Applications for Accounting (2)
BUSTEC 310 Introduction to Word/Information Processing (3)
CISA 305 Beginning Word Processing (2)
CISA 316 Intermediate Electronic Spreadsheets (2)
A minimum of 3 units from the following: 3
ACCT 101 Fundamentals of College Accounting (3)
ACCT 301 Financial Accounting (4)
Total Units: 19

Student Learning Outcomes

Upon completion of this program, the student will be able to:

  • analyze and record accounting transactions
  • prepare appropriate management reports
  • process payroll and complete appropriate reports
  • maintain small business records using accounting computer programs
  • incorporate basic business and communication skills into the accounting workplace

Gainful Employment

The US Department of Education requires colleges to disclose a variety of information for any program that is eligible for financial aid that "prepares students for gainful employment in a recognized occupation." The following link provides Gainful Employment Disclosure information for this certificate program:

Gainful Employment Information for Accounting Clerk Certificate of Achievement


Accounting Certificate

This certificate provides occupational training and preparation for entry-level clerical and technical positions in various accounting careers. It provides a strong background in fundamental accounting concepts and typical accounting computer applications. In addition, it provides various specialized accounting topics to meet career individual goals.

Certificate Requirements

Course Code Course Title Units
ACCT 103 Intermediate Accounting - Part I 4
ACCT 104 Intermediate Accounting - Part II 4
ACCT 107 Auditing 3
ACCT 111 Cost Accounting 3
ACCT 301 Financial Accounting 4
ACCT 311 Managerial Accounting 4
ACCT 361 Ethics, Fraud, and Legal Issues for Accountants 3
BUS 110 Business Economics (3) 3
   or ECON 302 Principles of Macroeconomics (3)
A minimum of 8 units from the following: 8
ACCT 101 Fundamentals of College Accounting (3)
ACCT 121 Payroll Accounting (3)
ACCT 125 Federal and State Individual Taxation (4)
ACCT 128 Taxation of Corporations, Partnerships, Estates, and Trusts (4)
ACCT 153 Governmental Accounting (3)
ACCT 341 Computerized Accounting (3)
CISA 316 Intermediate Electronic Spreadsheets (2)
   or ACCT 343 Computer Spreadsheet Applications for Accounting (2)
PROPTX 310 Introduction to Appraising for Property Tax Purposes (1.5)
PROPTX 311 Appraisal of Machinery & Equipment for Property Tax Purposes (1.5)
Total Units: 36

Student Learning Outcomes

Upon completion of this program, the student will be able to:

  • evaluate and perform all steps in the financial accounting cycle.
  • compile and analyze costs within a company.
  • analyze and communicate appropriate information to managers, investors, creditors, and other interested parties utilizing a variety of reports.
  • audit financial statements and express appropriate opinions on those statements.
  • integrate the principles of business, business law, ethics, and economics into accounting functions.
  • apply accounting standards and techniques to one or more specialized areas of accounting.

Gainful Employment

The US Department of Education requires colleges to disclose a variety of information for any program that is eligible for financial aid that "prepares students for gainful employment in a recognized occupation." The following link provides Gainful Employment Disclosure information for this certificate program:

Gainful Employment Information for Accounting Certificate of Achievement

Career Information

This certificate includes courses required for immediate employment in accounting positions. The courses meet the requirements of governmental employers for promotional exams. Students seeking transfer to four-year universities will meet the transfer requirements of financial accounting (ACCT 301) and managerial accounting (ACCT 311). Individuals with existing bachelor's degrees can also use these courses to meet the requirements to take the Certified Public Accountant exam.


Taxation Certificate

This certificate provides occupational training and education in the areas of individual and business income tax preparation and consulting. Courses in this program provide a background in individual, corporate, partnership, and estate taxes.

Certificate Requirements

Course Code Course Title Units
ACCT 125 Federal and State Individual Taxation 4
ACCT 128 Taxation of Corporations, Partnerships, Estates, and Trusts 4
ACCT 301 Financial Accounting 4
A minimum of 2 units from the following: 2
ACCT 121 Payroll Accounting (3)
ACCT 341 Computerized Accounting (3)
ACCT 343 Computer Spreadsheet Applications for Accounting (2)
ACCT 498 Work Experience in Accounting (1 - 4)
CISA 315 Introduction to Electronic Spreadsheets (2)
PROPTX 310 Introduction to Appraising for Property Tax Purposes (1.5)
PROPTX 311 Appraisal of Machinery & Equipment for Property Tax Purposes (1.5)
Total Units: 14

Student Learning Outcomes

Upon completion of this program, the student will be able to:

  • complete federal and California individual income tax returns.
  • prepare federal and California corporate and partnership income tax returns.
  • prepare federal estate, gift, and trust tax returns.
  • research federal and state tax issues.
  • identify elements to utilize for tax planning.

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