Accounting - AS

Associate in Science in Accounting

Accounting is the language of business. Accountants measure business activities, process that data into reports and use the results to make business decisions. The Accounting Program prepares students for a number of goals including transfer to a four-year institution, career advancement for those already employed, self-employment, and completion of many courses needed to take the CPA or CMA exam. Areas of study include accounting for decision making, accounting for internal and external use, financial statement preparation and analysis, review of financial accounting standards, individual taxation, payroll and business taxes, computerized accounting software, financial auditing, and ethics in accounting. 

Program Learning Outcomes
  • Students will perform transaction analysis, process accounting information, prepare and analyze reports.
  • Students will prepare and interpret the four basic financial statements.
  • Students will apply various methods, including cost-volume-profit analysis and flexible budgets, for decision-making in both manufacturing and service environments.
  • Students will use various methods, including net present value and the time value of money to make capital budgeting decisions.
Accrediting/Licensing Requirements

The program offers many courses needed to take the CPA (Certified Public Accountant) and CMA (Certified Management Accountant) exams. To earn this degree, students must meet the following requirements: a. Completion of 60 degree applicable units with an overall GPA of 2.0. b. Completion of a minimum of 18 semester units in the major with a grade of C (or P) or better. c. Completion of the Associate in Science graduation requirements.

To earn this degree, students must meet the following requirements: 
a. Completion of 60 degree applicable units with an overall GPA of 2.0. 
b. Completion of a minimum of 18 semester units in the major with a grade of C (or P) or better. 
c. Completion of the Associate in Science graduation requirements.

Please note not all classes are offered each semester. For sections with honors courses, select either the honors version or the non-honors version

Core Curriculum Courses (Required): 
Code Class Units
ACC 001A Financial Accounting (4.0 Lecture) 4
ACC 001B Managerial Accounting (4.0 Lecture) 4
ACC 033 Forecasting Financial Statements Using Excel (1.5 Lecture) 1.5
ACC 034 Business Financial Planning Using Excel (1.5 Lecture) 1.5
ACC 060 Computerized Accounting: QuickBooks (3.0 Lecture) 3
BUS 028A Business Law I (3.0 Lecture) 3

plus at least 11.0 units from the following:
note: ACC 070 and ACC 073 may not be used to satisfy requirements in more than one category.

Code Class Units
 
ACC 051A Taxation of Individuals (4.0 Lecture) 4
ACC 051B Taxation of Business Entities (3.0 Lecture) 3
ACC 052 Payroll and Business Tax Accounting (3.0 Lecture) 3
ACC 053A Volunteer Income Tax Assistance (VITA) I (3.0 Lecture) 3
ACC 053B Volunteer Income Tax Assistance (VITA) II (0.5 Lecture/0.5 Lab) 1
ACC 053C Volunteer Income Tax Assistance (VITA) III (0.5 Lecture/0.5 Lab) 1
ACC 057A Cost Accounting (4.0 Lecture) 4
ACC 058A Intermediate Accounting I (4.0 Lecture) 4
ACC 058B Intermediate Accounting II (4.0 Lecture) 4
ACC 059A Financial Auditing (4.0 Lecture) 4
 
ACC 070 Ethics in Accounting (3.0 Lecture) 3
ACC 073 Accounting Information Systems (4.0 Lecture) 4

plus at least 3.0 units from the following: 
note: ACC 070 and ACC 073 may not be used to satisfy requirements in more than one category.

Code Class Units
ACC 040 Introduction to Personal Financial Planning (1.0 Lecture) 1
ACC 041 Insurance Planning (1.0 Lecture) 1
ACC 042 Investment Planning (1.0 Lecture) 1
ACC 043 Tax Planning (1.0 Lecture) 1
ACC 044 Retirement Planning (1.0 Lecture) 1
ACC 045 Estate Planning (1.0 Lecture) 1
ACC 070 Ethics in Accounting (3.0 Lecture) 3
ACC 073 Accounting Information Systems (4.0 Lecture) 4
BUS 021 Introduction to Business Computing (3.0 Lecture) 3
BUS 021L Introduction to Business Computing Laboratory (1.0 Lab) 1
BUS 051 Introduction to American Business (3.0 Lecture) 3
BUS 056A Marketing Principles (3.0 Lecture) 3
BUS 064B Business Math (4.0 Lecture) 4
BUS 078B Business Communications (3.0 Lecture) 3

Required Units for the Major

  Units
Required unts for the major 31.0-32.0
plus completion of general education requirements
and electives as needed to reach 60 units.
 
Total required units 60.0
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Career/Transfer Opportunities

Career opportunities include the following: accountants, accounting clerks, bookkeepers, tax preparers, and auditors. Depending on which electives students choose, the program also satisfies many of the lower-division course requirements for transfer to a four-year institution to pursue a degree in Accounting or Business.

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