Accounting Associate in Science Degree

PROGRAM CODE: 2S03824

The Accounting Associate in Science Degree is designed to prepare students for employment in the fields of accounting and/or bookkeeping. This major is best suited for the student who wishes to pursue secure rewarding positions such as accounting manager, internal auditor, financial analyst, tax accountant, or controller in public accounting firms, corporations, governmental agencies, or not-for-profit organizations. This degree requires 31-32 units.

Required Courses (25-26 units):
ACCT 101AFFinancial Accounting5
or ACCT 102HF Honors Financial Accounting
ACCT 101BFManagerial Accounting5
ACCT 104 F Computerized Accounting2-3
or ACCT 107 F Computerized Accounting with QuickBooks
ACCT 201AFIntermediate Accounting5
ACCT 201BFIntermediate Accounting5
ACCT 202 F Introduction to Cost Accounting3
Restricted Electives (6 units):6
Small Business Accounting3
Payroll Accounting3
Auditing3
Analysis of Financial Statements3
Business Communications3
Critical Reasoning and Writing for Business (formerly Writing for Business)
Honors Critical Reasoning and Writing for Business (formerly Honors Writing for Business)
Legal Environment of Business3
Honors Legal Environment of Business
Business Law I (formerly BUS 241AF)
Beginning Spreadsheet (MS Excel)3
Total Units31-32

Outcome 1: Recognize revenues and expenses in the proper period as required in accrual basis accounting and Generally Accepted Accounting Principles (GAAP), and make adjustments to ledger accounts accordingly.

Outcome 2: Develop and use accounting information for daily recording of business financial transactions in a manufacturing environment, and develop and use operational budgets for a manufacturing company.

Outcome 3: Use the computer to input routine cash and credit transactions involving sales, purchases, expenses and employees into a computerized general ledger accounting software program.

Outcome 4: Prepare, comprehend, and analyze the basic accounting financial statements: Income Statement, Retained Earnings Statement, Balance Sheet, Statement of Cash Flows and the related notes to the financial statements.