Accounting Certificate

PROGRAM CODE: 2C21255

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 minimum grade of C is required in each course taken. This certificate requires 31-32 units.

Required Courses (28-29 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
ACCT 220 F Individual Income Tax3
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 Units34-35

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.