Accounting Associate in Science Degree


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. A grade of C or better is required in each course taken. This degree requires 32-34 units.

Required Courses (27 units):
ACCT 101AFFinancial Accounting5
or ACCT 102HF Honors Financial Accounting
ACCT 101BFManagerial Accounting5
ACCT 201AFIntermediate Accounting5
ACCT 201BFIntermediate Accounting5
ACCT 107 F Computerized Accounting with QuickBooks3
ACCT 220 FIndividual Income Tax4
Restricted Electives (5-7 units):5-7
Small Business Accounting3
Payroll Accounting3
Introduction to Cost Accounting3
Analysis of Financial Statements3
Ethics in Accounting3
Excel for Accountants3
Legal Environment of Business3
Honors Legal Environment of Business
Business Law I (formerly BUS 241AF)
Business Communications3
Critical Reasoning and Writing for Business (formerly Writing for Business)
Honors Critical Reasoning and Writing for Business (formerly Honors Writing for Business)
Business Internship (formerly BUS 061 F)2-4
Beginning Spreadsheet (MS Excel)3
Advanced Spreadsheet - MS Excel (formerly Spreadsheet Advanced MS Excel)3
Total Units32-34

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.