Academic Catalog

Accounting

On This Page

Program Description

Accounting is the language of business. Accountants measure business activities, process that data into reports, and communicate the results to decision-makers. The accounting curriculum focuses on preparing students to transfer to four-year institutions, sit for the Certified Public Accountant (CPA) exam, and seek employment. Areas of study include accounting for decision-making, accounting for internal and external use, financial statement analysis, review of financial accounting standards, payroll and business taxes, individual and advanced taxation, computerized accounting software, auditing, forensic accounting, governmental and not-for-profit accounting, and ethics in accounting.

Learn more about the program on the Accounting website.

Program Learning Outcomes

  • Students will be able to explain accounting terminology, concepts, principles, and frameworks.
  • Students will be able to perform accounting-related calculations and demonstrate the ability to use methods and/or procedures to solve accounting problems.

Career Opportunities

Accounting programs prepare students for work as accountants, examining and preparing financial records for private industry, government agencies, individuals, and non-profit entities. General accountants use computers to record transactions, such as receivables, payables, payroll, and property into a general ledger. Corporate accountants set up and design accounting systems, procedures, and risk management programs, and analyze and evaluate financial records for businesses. Their duties include ensuring legal compliance, interpreting financial information, and preparing reports for business executives and government regulatory agencies. Advancement includes opportunities as a senior accountant, controller, treasurer, and chief financial officer. Certified Public Accountants and Certified Management Accountants are those who have attained professional certification by the state.

Award Type(s)

  • AA = Associate in Arts Degree
  • CA = Certificate of Achievement

Units Required

  • Major: 53
  • Certificate(s): 15-53

Additional Information

All accounting courses satisfy the unit requirement set by the California Board of Accountancy (CBA). Students are advised to reach out to the CBA for any updates or changes related to the coursework. The accounting courses may not be challenged. Work experience does not replace courses.

Associate Degree Requirements

English Proficiency
Select one of the following:
ENGL 1ACOMPOSITION & READING5
ENGL 1AHHONORS COMPOSITION & READING5
ESLL 26ADVANCED COMPOSITION & READING5
or equivalent
Ethnic Studies
Any course in the ETHN (Ethnic Studies) subject code, currently approved for Area F of CSU GE and Area 7 of IGETC
Mathematics Proficiency
College-level math course at or above the level of Intermediate Algebra


A minimum of 90 units is required1 to include:

  • Completion of one of the following general education patterns: Foothill General Education, CSU General Education Breadth Requirements or the Intersegmental General Education Transfer Curriculum (IGETC)
  • Core courses (43 units)
  • Support courses (10 units)
1

Additional elective course work may be necessary to meet the 90-unit minimum requirement for the associate degree.


Note: All courses pertaining to the major must be taken for a letter grade. In addition, a grade of "C" or better is required for all core and support courses used for the degree or certificates.

Core and Support Courses

Core Courses
ACTG 1AFINANCIAL ACCOUNTING I5
ACTG 1BFINANCIAL ACCOUNTING II5
or ACTG 1BH HONORS FINANCIAL ACCOUNTING II
ACTG 1CMANAGERIAL ACCOUNTING5
or ACTG 1CH HONORS MANAGERIAL ACCOUNTING
ACTG 64ACOMPUTERIZED ACCOUNTING PRACTICE USING QUICKBOOKS4
ACTG 64BCOMPUTERIZED ACCOUNTING PRACTICE USING EXCEL4
ACTG 67TAX ACCOUNTING5
BUSI 18BUSINESS LAW I5
BUSI 22PRINCIPLES OF BUSINESS5
or BUSI 22H HONORS PRINCIPLES OF BUSINESS
ECON 1APRINCIPLES OF MACROECONOMICS5
or ECON 1B PRINCIPLES OF MICROECONOMICS
Support Courses
Select 10 units from the following:10
ACTG 51A
INTERMEDIATE ACCOUNTING I
ACTG 51B
INTERMEDIATE ACCOUNTING II
ACTG 51C
INTERMEDIATE ACCOUNTING III
ACTG 52
ADVANCED ACCOUNTING
ACTG 53
FINANCIAL STATEMENT ANALYSIS
ACTG 54
ACCOUNTING INFORMATION SYSTEMS
ACTG 58
AUDITING
ACTG 59
FRAUD EXAMINATION
ACTG 60
ACCOUNTING FOR SMALL BUSINESS
ACTG 65
PAYROLL & BUSINESS TAX ACCOUNTING
ACTG 66
COST ACCOUNTING
ACTG 68A
ADVANCED TAX ACCOUNTING I
ACTG 68B
ADVANCED TAX ACCOUNTING II
ACTG 68C
ADVANCED TAX ACCOUNTING III
ACTG 70R
INDEPENDENT STUDY IN ACCOUNTING
ACTG 71R
INDEPENDENT STUDY IN ACCOUNTING
ACTG 72R
INDEPENDENT STUDY IN ACCOUNTING
ACTG 73R
INDEPENDENT STUDY IN ACCOUNTING
ACTG 75
ACCOUNTING FOR GOVERNMENT & NOT-FOR-PROFIT
ACTG 76
ETHICS IN ACCOUNTING
BUSI 11
INTRODUCTION TO INFORMATION SYSTEMS
or BUSI 11H
 HONORS INTRODUCTION TO INFORMATION SYSTEMS
BUSI 19
BUSINESS LAW II
Total Units53

Certificate Requirements

Certificate of Achievement in Accounting

  • Units: 53

The certificate of achievement is awarded upon completion of the core and support courses. General education courses are not required.

Certificate of Achievement in Financial Accounting

  • Units: 28
ACTG 1AFINANCIAL ACCOUNTING I5
ACTG 1BFINANCIAL ACCOUNTING II5
or ACTG 1BH HONORS FINANCIAL ACCOUNTING II
ACTG 1CMANAGERIAL ACCOUNTING5
or ACTG 1CH HONORS MANAGERIAL ACCOUNTING
ACTG 64ACOMPUTERIZED ACCOUNTING PRACTICE USING QUICKBOOKS4
ACTG 64BCOMPUTERIZED ACCOUNTING PRACTICE USING EXCEL4
ACTG 67TAX ACCOUNTING5
Total Units28

Certificate of Achievement in CPA Exam Preparation - Audit

  • Units: 25
ACTG 51AINTERMEDIATE ACCOUNTING I5
ACTG 51BINTERMEDIATE ACCOUNTING II5
ACTG 51CINTERMEDIATE ACCOUNTING III5
ACTG 52ADVANCED ACCOUNTING5
or ACTG 53 FINANCIAL STATEMENT ANALYSIS
ACTG 58AUDITING5
Total Units25

Certificate of Achievement in CPA Exam Preparation - Business Environment and Concepts

  • Units: 25
ACTG 1AFINANCIAL ACCOUNTING I5
ACTG 1BFINANCIAL ACCOUNTING II5
or ACTG 1BH HONORS FINANCIAL ACCOUNTING II
ACTG 51AINTERMEDIATE ACCOUNTING I5
ACTG 54ACCOUNTING INFORMATION SYSTEMS5
ACTG 59FRAUD EXAMINATION5
Total Units25

Certificate of Achievement in CPA Exam Preparation - Financial Accounting Reporting

  • Units: 25
ACTG 1AFINANCIAL ACCOUNTING I5
ACTG 1BFINANCIAL ACCOUNTING II5
or ACTG 1BH HONORS FINANCIAL ACCOUNTING II
ACTG 1CMANAGERIAL ACCOUNTING5
or ACTG 1CH HONORS MANAGERIAL ACCOUNTING
ACTG 67TAX ACCOUNTING5
ACTG 75ACCOUNTING FOR GOVERNMENT & NOT-FOR-PROFIT5
Total Units25

Certificate of Achievement in CPA Exam Preparation - Regulations

  • Units: 23
ACTG 67TAX ACCOUNTING5
ACTG 68AADVANCED TAX ACCOUNTING I5
ACTG 68BADVANCED TAX ACCOUNTING II5
ACTG 68CADVANCED TAX ACCOUNTING III3
BUSI 18BUSINESS LAW I5
Total Units23

Certificate of Achievement in Bookkeeping

  • Units: 22
ACTG 1AFINANCIAL ACCOUNTING I5
or ACTG 60 ACCOUNTING FOR SMALL BUSINESS
ACTG 1BFINANCIAL ACCOUNTING II5
or ACTG 1BH HONORS FINANCIAL ACCOUNTING II
ACTG 64ACOMPUTERIZED ACCOUNTING PRACTICE USING QUICKBOOKS4
ACTG 64BCOMPUTERIZED ACCOUNTING PRACTICE USING EXCEL4
ACTG 65PAYROLL & BUSINESS TAX ACCOUNTING4
Total Units22

Certificate of Achievement in Tax Specialist

  • Units: 19
ACTG 1AFINANCIAL ACCOUNTING I5
or ACTG 60 ACCOUNTING FOR SMALL BUSINESS
ACTG 65PAYROLL & BUSINESS TAX ACCOUNTING4
ACTG 67TAX ACCOUNTING5
ACTG 68AADVANCED TAX ACCOUNTING I5
Total Units19

Certificate of Achievement in Payroll Preparation

  • Units: 18
ACTG 1AFINANCIAL ACCOUNTING I5
ACTG 60ACCOUNTING FOR SMALL BUSINESS5
ACTG 64ACOMPUTERIZED ACCOUNTING PRACTICE USING QUICKBOOKS4
ACTG 65PAYROLL & BUSINESS TAX ACCOUNTING4
Total Units18

Certificate of Achievement in Accounting Ethics

  • Units: 15
ACTG 58AUDITING5
ACTG 59FRAUD EXAMINATION5
ACTG 76ETHICS IN ACCOUNTING5
Total Units15