Business Administration: Accounting Concentration AS Degree

This degree prepares you to enter the workforce in an entry level accounting, bookkeeping, or clerk position with many private sector and government organizations. This degree also provides an excellent knowledge base for those planning to pursue an advanced degree in accounting, business, economics, or law (ACCT 2 and ACCT 4 are recommended for these students).

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:

• 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.
• 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.
• Use integrated accounting software in performing the processes of the accounting cycle and preparing the basic financial statements for service and merchandising organizations in accordance with generally accepted accounting principles.
• Prepare and process payroll records and payroll tax returns in compliance with applicable federal and state laws and regulations.
• 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.
• Explain the criteria for the formation and enforcement of business and consumer contracts, including the specialty areas of sales and agency.
• Demonstrate the use of skills relevant for problem solving, decision making and solving ethical dilemmas in the business environment including critical thinking, effective written and oral communication, working effectively in teams and the proficient use of computers for information search, retrieval, problem solving and communication.

Degree Requirements

Core Courses

• ACCT 101 Basic Accounting I (3) AND ACCT 102 Basic Accounting II (3) OR
• ACCT 2 Introduction to Financial Accounting (4) AND ACCT 4 Introduction to Managerial Accounting (4)
• ACCT 103 Computerized Accounting 2
• ACCT 104 Payroll Accounting 2
• ACCT 194 Income Tax 3
• BSOT 10 Excel for Windows I 1
• BSOT 11 Excel for Windows II 1
• BSOT 51 Introduction to Keyboarding and Word 3
• BSOT 64 Computerized Ten-Key 0.5
• BUAD 6 Business Law I 3
• BUAD 10* Introduction to Business 3
• BUAD 15 Business and Society 3
• BUAD 45* Human Relations on the Job 3
• BUAD 66* Business Communications 3
• CIS 1 Computer Literacy Workshop 3
• CIS 20 Access for Windows-I (1) OR 1-3
• CIS 23 Fundamentals of SQL (3)

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

Associate in Science Degree Requirements

Major: 37.5 – 41.5

Additional General Education: 15

General Electives: 3.5 – 7.5

Degree Total: 60*

*Note: Calculation assumes a student will double-count the Multicultural graduation requirement with either a social science or humanities G.E. requirement and that the student will fulfill computer literacy through a test. If students plan well and see a counselor, they may be able to double count the Multicultural and Computer Literacy units. If these graduation requirements are added, the number of units is increased by 6 units.

For reference only as of 2019/2020