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. A grade of C or better is required in each course taken. This degree requires 32-34 units.
| Code | Title | Units |
|---|---|---|
| Required Courses (27 units): | ||
| ACCT 101AF | Financial Accounting | 5 |
| or ACCT 102HF | Honors Financial Accounting | |
| ACCT 101BF | Managerial Accounting | 5 |
| ACCT 201AF | Intermediate Accounting | 5 |
| ACCT 201BF | Intermediate Accounting | 5 |
| ACCT 107 F | Computerized Accounting with QuickBooks | 3 |
| ACCT 220 F | Individual Income Tax | 4 |
| Restricted Electives (5-7 units): | 5-7 | |
| Small Business Accounting | 3 | |
| Payroll Accounting | 3 | |
| Introduction to Cost Accounting | 3 | |
| Auditing | 3 | |
| Analysis of Financial Statements | 3 | |
| Ethics in Accounting | 3 | |
| Excel for Accountants | 3 | |
| Legal Environment of Business | 3 | |
or BUS 240HF | Honors Legal Environment of Business | |
or BUS 245 F | Business Law I (formerly BUS 241AF) | |
| Business Communications | 3 | |
or BUS 211 F | Critical Reasoning and Writing for Business (formerly Writing for Business) | |
or BUS 211HF | 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 Units | 32-34 | |
| 1 | See counselor for determination of correct course. |
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.
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