Accounting

The Accounting Certificate is a course of study designed for those students who would like to expand their technical knowledge of accounting and business. This certificate program is particularly beneficial for entrepreneurs, individuals who are looking to enhance their employability and students who are considering pursuing a two- or four-year degree. All of the courses can be applied towards the Accounting Certificate and a two-year degree in Accounting.

Degrees and Certificates

Accounting Associate in Science

Program Learning Outcomes

  1. Create accurate, professional, and appropriate accounting documents and reports for the business entity served.
  2. Compute financial data using accounting concepts and methods to understand, analyze, and communicate issues in quantitative terms.
  3. Analyze accounting data/information in addressing and evaluating problems and issues in making informed business decisions.
  4. Demonstrate effective use of technology applicable to the accounting field.

    1. Course NumberCourse TitleUnits
      Required Courses (31 units)
      ACCT 1LPrinciples of Accounting - Financial4.5
      ACCT 2LPrinciples of Accounting - Managerial5
      ACCT 3Computerized Accounting3
      BCA 15Business Computer Applications - Beginning3
      BCA 17Business Computer Applications - Advanced3
      BCA 34Advanced Microsoft Excel1
      BCA 41Windows1
      GNBUS 10Introduction To Global Business3
      GNBUS 18ABusiness Law3
      GNBUS 56Business Mathematics3
      BCA 20Machine Calculation1.5
      Course Block Units (31 required)
      31
      Additional Recommended Courses (21 to 24 units)
      ACCT 6Individual Income Taxes - Federal/State4
      ACCT 9Business Payroll Procedures3
      ACCT 10AGeneral Accounting4
      ECON 1AElementary Economics - Macro3
      BCA 60Computer Keyboarding3
      SPECH 6Small Group Communication3
      CWEE 45A or 45BOccupational Work Experience1-4
      Course Block Units (21-24 required)
      21-24
      TOTAL
      52-55
      Accounting Certificate of Achievement
      Course NumberCourse TitleUnits
      Required Courses (31 units)
      ACCT 1LPrinciples of Accounting - Financial4.5
      ACCT 2LPrinciples of Accounting - Managerial5
      ACCT 3Computerized Accounting3
      BCA 15Business Computer Applications - Beginning3
      BCA 17Business Computer Applications - Advanced3
      BCA 34Advanced Microsoft Excel1
      BCA 41Windows1
      GNBUS 10Introduction To Global Business3
      GNBUS 56Business Mathematics3
      BCA 20Machine Calculation1.5
      Course Block Units (31 required)
      28
      Plus at least six additional units from the following:
      ACCT 6Individual Income Taxes - Federal/State4
      ACCT 9Business Payroll Procedures3
      GNBUS 18ABusiness Law3
      SPECH 6Small Group Communication3
      CWEE 45A or 45BOccupational Work Experience1-4
      Course Block Units (6 required)
      6
      TOTAL
      34

      Courses

      ACCT 1 – Principles of Accounting – Financial
      This is the study of accounting as an information system, examining why it is important and how it is used by investors, creditors, and others to make decisions. The course covers the accounting information system, including recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, the financial statements, and statement analysis. Includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics.

      ACCT 1A – Principles of Accounting – Financial Lab
      Laboratory to accompany Principles of Accounting – Financial (ACCT 1). Students use the computer as a tool in solving accounting problems. Includes spreadsheets and computerized accounting system. Each student is required to have some type of storage device to save their files on.

      ACCT 1L – Principles of Accounting – Financial
      Accounting for business activities, general ledger, special journals, accounts receivable, cash control, depreciation, inventories, and other aspects. Same as ACCT 1, but includes computer applications for accounting partnerships and corporations. Not open for credit to students with credit in ACCT 1.

      ACCT 2L – Principles of Accounting – Managerial
      Emphasizes accounting principles and tools used by management in decision-making, planning, directing and controlling operations. Focuses on cost terms and concepts, cost behavior, cost structure and cost-volume-profit analysis. Includes budgetary techniques, issues relating to cost systems, cost control, profit planning, and performance analysis for manufacturing and service environments; and utilizing computer applications as a tool in preparing and analyzing managerial related accounting reports.

      ACCT 3 – Computerized Accounting
      Computerized accounting using QuickBooks Pro. Basic through Intermediate features for small and medium size businesses including banking, sales and customers, purchases and vendors, inventory, reports and graphs. Application of all aspects of accounting cycle.

      ACCT 6 – Individual Income Taxes – Federal/State
      Individual income tax preparation, forms and computations; business and professional returns; federal and state returns. Individual Income Taxes – Federal/State (ACCT 6) is a CTEC approved course, which fulfills the 60-hour “qualifying education” requirement for tax preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

      ACCT 9 – Business Payroll Procedures
      Introduction to payroll terminology, procedures, calculations, record-keeping, timelines, percentages, limitations, and laws that relate to maintaining payroll for business firms in California; computerized payroll procedures will also be presented. Prior accounting knowledge is not necessary.

      ACCT 10A – General Accounting
      Introductory accounting course covering accounting principles and practices, the complete accounting cycle, and creation of financial reports. Use of proper procedures in the General Journal, Special Journals, General Ledger and Subsidiary Ledgers. Includes payroll processes, and proper Financial Reporting. (L,M)

      See also