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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.

Catalog Date: January 1, 2023

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 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

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.

Catalog Date: January 1, 2023

Certificate Requirements

Course Code Course Title Units
ACCT 121 Payroll Accounting 3
ACCT 341 Computerized Accounting 3
BUS 100 English for the Professional (3) 3
   or ENGWR 300 College Composition (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: 22

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

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.

Catalog Date: January 1, 2023

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.

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.


Financial Services Apprenticeship Certificate

State of California Financial Services Apprenticeship for the occupations of Tax Examiners, Collectors, and Revenue Agents, Accountants, and Auditors. In this program, apprentices shall satisfactorily complete the prescribed related and supplemental instruction (RSI) identified in the Apprenticeship Standards (File No. 100451) developed by the JAC while receiving on-the-job training in the designated occupation.

Catalog Date: January 1, 2023

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
BUS 100 English for the Professional 3
BUS 340 Business Law 3
ENGRD 315 Reading Across the Disciplines for Content Courses 0.5 -1
ENGWR 95 Beginning Writing Across the Curriculum (WAC) 0.5
Total Units: 29 - 29.5

Enrollment Eligibility

To be eligible for enrollment in the program, the student must meet the following criteria:

  • At least 18 years of age.
  • Meets the requirements under the selection procedures of participating California state agencies.
  • Engaged in learning a designated occupation and who has entered into a written apprentice agreement to participate in an apprenticeship program for a designated occupation under Department of Apprenticeship Standards' File No. 100451. Apprentice agreement must be approved by the apprenticeship committee.

Enrollment Process

Eligible students are selected for the program according to the following steps:

  • Apprentice selection process - Facilitated by the Joint Apprenticeship Committee (JAC): Application, aptitude assessment, interview with JAC and participating department, selection and confirmation, apprentice and department notification, signing ceremony.

Student Learning Outcomes

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

  • describe the components of the conceptual framework for financial accounting and reporting, including the qualitative characteristics of accounting information, the assumptions underlying accounting, the basic principles of financial accounting, and the constraints and limitations on accounting information.
  • apply transaction analysis, input transactions into the accounting system, process this input, and prepare and interpret the four basic financial statements.
  • define and illustrate various cost terms, concepts, and behaviors, and evaluate their relevance for different decision-making purposes.
  • compare, contrast, and apply different costing methods.
  • explain the purposes of budgeting, prepare a master budget and its component schedules, and relate the budget to planning and control.
  • examine the role of cost accounting in business planning and decision-making.
  • differentiate between, account for, and report product and period costs.
  • use costs to make pricing and other types of business decisions.
  • examine the concepts, principles, and practices of financial accounting, including discussion of Generally Accepted Accounting Principles (U.S. GAAP) and International Financial Reporting Standards (IFRS) on selected topics.
  • prepare financial statements and related disclosures, including classified balance sheets, multiple step income statements with presentation of discontinued operations, extraordinary items, and accounting changes.
  • analyze and account for complex business transactions.
  • analyze the six principles of the AICPA Code of Professional Conduct.
  • assess the various components of audit risk.
  • evaluate the structure of audit working papers documentation.
  • compare and contrast the three methods of documenting and assessing internal controls.
  • identify, select, and use appropriate writing aids, references, and Internet resources used in business writing.
  • prepare documents that exhibit a clear understanding of the essentials of sentence structure, word usage, punctuation, spelling, critical thinking, and business vocabulary.
  • define and explain important legal principles and analyze how they affect business and personal issues.
  • assess the reading process and materials to employ appropriate critical reading strategies.

Career Information

Training for the following California state occupations: (1) Tax Examiners, Collectors, and Revenue Agents, (2) Accountants, (3) Auditors.


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.

Catalog Date: January 1, 2023

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 (0.5 - 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.