Associate in Science for Transfer | SC Program: AS-T.2008

Program Description

The Associate in Science in Business Administration 2.0 for Transfer degree is designed to provide students with the common core of lower division courses required to transfer and pursue a baccalaureate degree in Business Administration. This includes business degrees with options such as accounting, finance, human resources management, international business, management, operations management, and marketing. The Associate in Science in Business Administration 2.0 for Transfer degree aligns with the CSU Bachelor of Science in Business Administration.

This degree is approved through the California Community College Chancellor’s Office. Upon satisfactory completion of all degree requirements and filing an application for graduation with Admissions and Records, the student’s transcript will reflect completion of this degree.

Program Learning Outcomes

Upon successful completion of this degree, the student should be able to:

  1. Express the accounting equation; identify and perform the processes of the accounting cycle; and prepare and interpret the basic financial statements for service and merchandising organizations in accordance with generally accepted accounting principles.
  2. Identify and illustrate fundamental accounting concepts, classifications, cost systems, cost-volume-profit relationships, budgeting and profit planning to support planning, control and decision making activities of management.
  3. Prepare and process payroll records and payroll tax returns in compliance with applicable federal and state laws and regulations.
  4. Apply the Internal Revenue Code and related Treasury Regulations as they relate to individual, partnership and corporation income taxes; prepare simple individual income tax returns.
  5. Identify and apply business and finance concepts to advance into upper division coursework as business majors in the fields of accounting, finance, marketing, management and information technology and services.


In addition to the 37-39 unit general education pattern for CSU or IGETC, students must complete the core courses listed below for the Associate in Science in Business Administration for Transfer degree Students must also obtain a minimum grade point average of 2.0 and a C or better in each major course, or a “P" if the course is taken on a Pass/No Pass basis.

Required Core

  • ACCT 2 Introduction to Financial Accounting (4)
  • ACCT 4 Introduction to Managerial Accounting (4)
  • BUAD 6 Business Law I (3)
  • BUAD 10 Introduction to Business (3)
  • ECON 1A*# Principles of Economics – Micro (3)
  • ECON 1B*# Principles of Economics – Macro (3)
  • MATH 8*# Finite Mathematics (3) OR MATH 9*# Survey of Calculus (4)
  • MATH 14*# Introduction to Statistics (4) OR MATH 14S*# Statistics with Support (6)

*May be used to fulfill CSU General Education requirements. See a counselor.

#May be used to fulfill IGETC requirements. See a counselor.

Associate in Science in Business Administration 2.0 for Transfer Degree Requirements:

  • Major: 27-30
  • General Education: 37-39
  • General Electives: 0-5♦
  • Degree Total Will Not Exceed: 60 Units

♦Number will vary depending on units that double count.

For reference only as of 2022/2023

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