Accounting Certificate
PROGRAM CODE: 2C21255A
The Accounting Certificate is designed to prepare students for entry-level positions in accounting in public and private sector areas such as manufacturing, small business, financial service, wholesale trades, and government. Specialized training in accounting and finance principles and practices enables students to maintain accounting records and develop financial reports and make effective use of financial information for analysis and decision making. Entry-level employment opportunities include positions in accounts receivable/payable, payroll, income tax preparation, cost accounting, and a number of trainee/internship positions. A grade of C or better is required in each course taken. This certificate 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 107 F | Computerized Accounting with QuickBooks | 3 |
| ACCT 201AF | Intermediate Accounting | 5 |
| ACCT 201BF | Intermediate Accounting | 5 |
| ACCT 220 F | Individual Income Tax | 4 |
| Restricted Electives: | 5-7 UNITS | |
| 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 | |
| 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) | |
| Legal Environment of Business | 3 | |
or BUS 240HF | Honors Legal Environment of Business | |
or BUS 245 F | Business Law I (formerly BUS 241AF) | |
| 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 | |
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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