Academic Catalog

Accounting

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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: 48
  • Certificate(s): 15-48

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

A minimum of 90 units is required1 to complete the associate degree, including:

  • Core and support courses for the major (48 units total)
  • Completion of one of the following general education patterns:
    • Foothill College General Education
    • Summer Session 2025 only–CSU General Education Breadth (CSU GE Breadth)2
    • Summer Session 2025 only–Intersegmental General Education Transfer Curriculum (IGETC)2
    • Beginning Fall Quarter 2025–California General Education Transfer Curriculum (Cal-GETC)3
1

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

2

Summer Session 2025 is the final term during which CSU GE Breadth and IGETC may be used. Please see a counselor for more information.

3

Cal-GETC begins in Fall Quarter 2025. Please see a counselor for more information.

Note: A grade of "C" (or "P") or better is required for all core and support courses used for the degree or certificates. In addition, the student must obtain a minimum GPA of 2.0.

Refer to the Associate in Arts & Associate in Science Degree Requirements page for complete information about graduation requirements and catalog rights.

Core and Support Courses

Core Courses
ACTG 1AFINANCIAL ACCOUNTING I5
or ACTG 1AH HONORS FINANCIAL ACCOUNTING I
ACTG 1BFINANCIAL ACCOUNTING II5
or ACTG 1BH HONORS FINANCIAL ACCOUNTING II
ACTG 1CMANAGERIAL ACCOUNTING5
or ACTG 1CH HONORS MANAGERIAL ACCOUNTING
ACTG 67TAX ACCOUNTING5
Support Courses
Select 28 units from the following:28
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 55
INFORMATION SYSTEMS & CONTROLS (ISC)
ACTG 56
BUSINESS ANALYSIS & REPORTING (BAR)
ACTG 57
TAX COMPLIANCE & PLANNING
ACTG 58
AUDITING
ACTG 59
FRAUD EXAMINATION
ACTG 60
ACCOUNTING FOR SMALL BUSINESS
ACTG 64A
COMPUTERIZED ACCOUNTING PRACTICE USING QUICKBOOKS
ACTG 64B
COMPUTERIZED ACCOUNTING PRACTICE USING EXCEL
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 18
BUSINESS LAW I
BUSI 19
BUSINESS LAW II
BUSI 22
PRINCIPLES OF BUSINESS
or BUSI 22H
 HONORS PRINCIPLES OF BUSINESS
ECON 1A
PRINCIPLES OF MACROECONOMICS
or ECON 1B
 PRINCIPLES OF MICROECONOMICS
Total Units48

Certificate Requirements

Certificate of Achievement in Accounting

  • Units: 48

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

The Certificate of Achievement in Financial Accounting is designed for students to achieve the coursework necessary to provide a strong foundation in accounting. The certificate provides skills necessary for a number of career opportunities including bookkeeper, tax preparer, general ledger accountant, junior accountant, and senior accountant. All courses in this certificate meet the 150-semester hour education requirement for licensure in the state of California.

ACTG 1AFINANCIAL ACCOUNTING I5
or ACTG 1AH HONORS FINANCIAL ACCOUNTING I
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

The Certificate of Achievement in CPA Exam Preparation - Audit is designed for students aiming to complete the coursework required to obtain their Certified Public Accounting (CPA) license. A CPA license is a distinguished and highly valued credential that enables the holder to work for public accounting firms, industry, government, not-for-profit organizations, and academic institutions. The CPA exam consists of four parts: 1) Audit and Attestation, 2) Business Environment and Concepts, 3) Financial Accounting and Reporting, and 4) Regulation. This certificate begins the preparation for the Audit and Attestation section of the CPA exam. All courses in this certificate meet the 150-semester hour education requirement for licensure in the state of California.

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

The Certificate of Achievement in CPA Exam Preparation - Business Environment and Concepts is designed for students aiming to complete the coursework required to obtain their Certified Public Accounting (CPA) license. A CPA license is a distinguished and highly valued credential that enables the holder to work for public accounting firms, industry, government, not-for-profit organizations, and academic institutions. The CPA exam consists of four parts: 1) Audit and Attestation, 2) Business Environment and Concepts (BEC), 3) Financial Accounting and Reporting, and 4) Regulation. Effective January 1, 2024, CPA candidates have the option to take the Business Analysis & Reporting (BAR) exam or the Information Systems & Control (ISC) exam as alternatives to the BEC exam. This certificate prepares students for the BEC exam, BAR exam, and ISC exam. All courses in this certificate meet the 150-semester hour education requirement for licensure in the state of California.

ACTG 1AFINANCIAL ACCOUNTING I5
or ACTG 1AH HONORS FINANCIAL ACCOUNTING I
ACTG 1BFINANCIAL ACCOUNTING II5
or ACTG 1BH HONORS FINANCIAL ACCOUNTING II
ACTG 51AINTERMEDIATE ACCOUNTING I5
or ACTG 56 BUSINESS ANALYSIS & REPORTING (BAR)
ACTG 54ACCOUNTING INFORMATION SYSTEMS5
or ACTG 55 INFORMATION SYSTEMS & CONTROLS (ISC)
ACTG 59FRAUD EXAMINATION5
Total Units25

Certificate of Achievement in CPA Exam Preparation - Financial Accounting Reporting

  • Units: 25

The Certificate of Achievement in CPA Exam Preparation - Financial Accounting Reporting is designed for students aiming to complete the coursework required to obtain their Certified Public Accounting (CPA) license. A CPA license is a distinguished and highly valued credential that enables the holder to work for public accounting firms, industry, government, not-for-profit organizations, and academic institutions. The CPA exam consists of four parts: 1) Audit and Attestation, 2) Business Environment and Concepts, 3) Financial Accounting and Reporting, and 4) Regulation. This certificate prepares students for the Financial Accounting and Reporting section of the CPA exam. All courses in this certificate meet the 150-semester hour education requirement for licensure in the state of California.

ACTG 1AFINANCIAL ACCOUNTING I5
or ACTG 1AH HONORS FINANCIAL ACCOUNTING I
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: 24

The Certificate of Achievement in CPA Exam Preparation - Regulations is designed for students aiming to complete the coursework required to obtain their Certified Public Accounting (CPA) license. A CPA license is a distinguished and highly valued credential that enables the holder to work for public accounting firms, industry, government, not-for-profit organizations, and academic institutions. The CPA exam consists of four parts: 1) Audit and Attestation, 2) Business Environment and Concepts, 3) Financial Accounting and Reporting, and 4) Regulation. Effective January 1, 2024, CPA candidates have the option to take the Tax Compliance & Planning (TCP) exam instead of the Business Environment & Concepts (BEC) exam. This certificate prepares students for the Regulation section of the CPA exam as well as the TCP exam. All courses in this certificate meet the 150-semester hour education requirement for licensure in the state of California.

ACTG 67TAX ACCOUNTING5
ACTG 68AADVANCED TAX ACCOUNTING I5
ACTG 68BADVANCED TAX ACCOUNTING II5
ACTG 68CADVANCED TAX ACCOUNTING III4
BUSI 18BUSINESS LAW I5
or ACTG 57 TAX COMPLIANCE & PLANNING
Total Units24

Certificate of Achievement in Bookkeeping

  • Units: 22

The Certificate of Achievement in Bookkeeping is designed to equip students with the essential skills needed to pass California's Bookkeeping Certification exam and earn their certification as a professional bookkeeper. The coursework in this certificate provides a strong foundation in the accounting skills necessary for employment as a full charge bookkeeper. All courses in this certificate meet the 150-semester hour education requirement for licensure in the state of California.

ACTG 1AFINANCIAL ACCOUNTING I5
or ACTG 1AH HONORS FINANCIAL ACCOUNTING I
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

The Certificate of Achievement in Tax Specialist is designed to equip students with the essential skills required to succeed in both the Enrolled Agent exam and the Tax Compliance & Planning exam, which is a key component of the CPA exam. This certificate provides a strong foundation in income tax preparation, enhancing students' marketability in the field. It also offers advanced conceptual and technical training for those with prior tax preparation experience, creating additional opportunities for career advancement. All courses in this certificate meet the 150-semester hour education requirement for licensure in the state of California.

ACTG 1AFINANCIAL ACCOUNTING I5
or ACTG 1AH HONORS FINANCIAL ACCOUNTING I
or ACTG 60 ACCOUNTING FOR SMALL BUSINESS
ACTG 65PAYROLL & BUSINESS TAX ACCOUNTING4
ACTG 67TAX ACCOUNTING5
ACTG 68AADVANCED TAX ACCOUNTING I5
or ACTG 57 TAX COMPLIANCE & PLANNING
Total Units19

Certificate of Achievement in Payroll Preparation

  • Units: 18

The Certificate of Achievement in Payroll Preparation is designed to equip students with the essential skills needed to pass the payroll exam administered by the American Payroll Association. The coursework in this certificate provides a strong foundation in the skills necessary for a position in payroll preparation. All courses in this certificate meet the 150-semester hour education requirement for licensure in the state of California.

ACTG 1AFINANCIAL ACCOUNTING I5
or ACTG 1AH HONORS FINANCIAL ACCOUNTING I
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

The Certificate of Achievement in Accounting Ethics is for students whose goal is to complete the coursework necessary to obtain their Certified Public Accounting (CPA) license. A CPA license is a distinguished and highly valued credential that enables the holder to work for public accounting firms, industry, government, not-for-profit organizations, and academic institutions. All courses in this certificate meet the 150-semester hour education requirement for licensure in the state of California.

ACTG 58AUDITING5
ACTG 59FRAUD EXAMINATION5
ACTG 76ETHICS IN ACCOUNTING5
Total Units15