Academic Catalog

Accounting

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 and 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 and procedures, 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 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
  • CP = Certificate of Proficiency [Non-Transcriptable]
  • CCC = Career Certificate [Non-Transcriptable]

Units Required

  • Major: 53
  • Certificate(s): 9-53

Additional Information

All accounting courses offered meet the unit requirement set by the California Board of Accountancy. 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
ENGL 1S
ENGL 1T
INTEGRATED COMPOSITION & READING
and INTEGRATED COMPOSITION & READING
8
or equivalent
Mathematics Proficiency
Select one of the following:
MATH 105INTERMEDIATE ALGEBRA5
MATH 180QUANTITATIVE REASONING5
or any MATH course approved for Foothill GE Area V, Communication & Analytical Thinking


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)


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
INTERMEDIATE ACCOUNTING I
INTERMEDIATE ACCOUNTING II
INTERMEDIATE ACCOUNTING III
ADVANCED ACCOUNTING
FINANCIAL STATEMENT ANALYSIS
ACCOUNTING INFORMATION SYSTEMS
AUDITING
FRAUD EXAMINATION
ACCOUNTING FOR SMALL BUSINESS
PAYROLL & BUSINESS TAX ACCOUNTING
COST ACCOUNTING
ADVANCED TAX ACCOUNTING I
ADVANCED TAX ACCOUNTING II
ADVANCED TAX ACCOUNTING III
INDEPENDENT STUDY IN ACCOUNTING
INDEPENDENT STUDY IN ACCOUNTING
INDEPENDENT STUDY IN ACCOUNTING
INDEPENDENT STUDY IN ACCOUNTING
ACCOUNTING FOR GOVERNMENT & NOT-FOR-PROFIT
ETHICS IN ACCOUNTING
INTRODUCTION TO INFORMATION SYSTEMS
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 CPA Examination Preparation

  • Units: 40
ACTG 1AFINANCIAL ACCOUNTING I5
ACTG 1BFINANCIAL ACCOUNTING II5
ACTG 51AINTERMEDIATE ACCOUNTING I5
ACTG 51BINTERMEDIATE ACCOUNTING II5
ACTG 51CINTERMEDIATE ACCOUNTING III5
ACTG 52ADVANCED ACCOUNTING5
or ACTG 53 FINANCIAL STATEMENT ANALYSIS
or ACTG 54 ACCOUNTING INFORMATION SYSTEMS
ACTG 58AUDITING5
ACTG 75ACCOUNTING FOR GOVERNMENT & NOT-FOR-PROFIT5
Total Units40

Tax Accounting Career Certificate 

  • Units: 27 [Non-Transcriptable]
ACTG 1BFINANCIAL ACCOUNTING II5
ACTG 64ACOMPUTERIZED ACCOUNTING PRACTICE USING QUICKBOOKS4
ACTG 67TAX ACCOUNTING5
ACTG 68AADVANCED TAX ACCOUNTING I5
ACTG 68BADVANCED TAX ACCOUNTING II5
ACTG 68CADVANCED TAX ACCOUNTING III3
Total Units27


Note: Non-transcriptable certificates are maintained and awarded by the Accounting Department (not the college) and not recorded in student transcripts. To apply for certificate, contact the department's Chair within one academic year from completing the last course.

Financial Accounting Career Certificate 

  • Units: 25 [Non-Transcriptable]
ACTG 1AFINANCIAL ACCOUNTING I5
ACTG 1BFINANCIAL ACCOUNTING II5
ACTG 51AINTERMEDIATE ACCOUNTING I5
ACTG 51BINTERMEDIATE ACCOUNTING II5
ACTG 51CINTERMEDIATE ACCOUNTING III5
Total Units25


Note: Non-transcriptable certificates are maintained and awarded by the Accounting Department (not the college) and not recorded in student transcripts. To apply for certificate, contact the department's Chair within one academic year from completing the last course.

Enrolled Agent Preparation Certificate of Proficiency 

  • Units: 18 [Non-Transcriptable]
ACTG 67TAX ACCOUNTING5
ACTG 68AADVANCED TAX ACCOUNTING I5
ACTG 68BADVANCED TAX ACCOUNTING II5
ACTG 68CADVANCED TAX ACCOUNTING III3
Total Units18


Note: Non-transcriptable certificates are maintained and awarded by the Accounting Department (not the college) and not recorded in student transcripts. To apply for certificate, contact the department's Chair within one academic year from completing the last course.

Bookkeeping Specialist Certificate of Proficiency 

  • Units: 17 [Non-Transcriptable]

ACTG 60ACCOUNTING FOR SMALL BUSINESS5
or ACTG 1A FINANCIAL ACCOUNTING I
ACTG 64ACOMPUTERIZED ACCOUNTING PRACTICE USING QUICKBOOKS4
ACTG 64BCOMPUTERIZED ACCOUNTING PRACTICE USING EXCEL4
ACTG 65PAYROLL & BUSINESS TAX ACCOUNTING4
Total Units17


Note: Non-transcriptable certificates are maintained and awarded by the Accounting Department (not the college) and not recorded in student transcripts. To apply for certificate, contact the department's Chair within one academic year from completing the last course.

Tax Specialist Certificate of Proficiency

  • Units: 14 [Non-Transcriptable]
ACTG 65PAYROLL & BUSINESS TAX ACCOUNTING4
ACTG 67TAX ACCOUNTING5
ACTG 68AADVANCED TAX ACCOUNTING I5
Total Units14


Note: Non-transcriptable certificates are maintained and awarded by the Accounting Department (not the college) and not recorded in student transcripts. To apply for certificate, contact the department's Chair within one academic year from completing the last course.

Payroll Preparation Certificate of Proficiency 

  • Units: 9 [Non-Transcriptable]
ACTG 60ACCOUNTING FOR SMALL BUSINESS5
or ACTG 1A FINANCIAL ACCOUNTING I
ACTG 65PAYROLL & BUSINESS TAX ACCOUNTING4
Total Units9


Note: Non-transcriptable certificates are maintained and awarded by the Accounting Department (not the college) and not recorded in student transcripts. To apply for certificate, contact the department's Chair within one academic year from completing the last course.