Accounting
- Program Description
- Program Learning Outcomes
- Career Opportunities
- Award Type(s)
- Units Required
- Additional Information
- Associate Degree Requirements
- Certificate Requirements
- Certificate of Achievement in Accounting
- Certificate of Achievement in CPA Examination Preparation
- Tax Accounting Career Certificate
- Financial Accounting Career Certificate
- Enrolled Agent Preparation Certificate of Proficiency
- Bookkeeping Specialist Certificate of Proficiency
- Tax Specialist Certificate of Proficiency
- Payroll Preparation Certificate of Proficiency
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
| Code | Title | Units |
|---|---|---|
| English Proficiency | ||
| Select one of the following: | ||
| ENGL 1A | COMPOSITION & READING | 5 |
| ENGL 1AH | HONORS COMPOSITION & READING | 5 |
| ENGL 1S & ENGL 1T | INTEGRATED COMPOSITION & READING and INTEGRATED COMPOSITION & READING | 8 |
| or equivalent | ||
| Mathematics Proficiency | ||
| Select one of the following: | ||
| MATH 105 | INTERMEDIATE ALGEBRA | 5 |
| MATH 180 | QUANTITATIVE REASONING | 5 |
| 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)
| 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
| Code | Title | Units |
|---|---|---|
| Core Courses | ||
| ACTG 1A | FINANCIAL ACCOUNTING I | 5 |
| ACTG 1B | FINANCIAL ACCOUNTING II | 5 |
| or ACTG 1BH | HONORS FINANCIAL ACCOUNTING II | |
| ACTG 1C | MANAGERIAL ACCOUNTING | 5 |
| or ACTG 1CH | HONORS MANAGERIAL ACCOUNTING | |
| ACTG 64A | COMPUTERIZED ACCOUNTING PRACTICE USING QUICKBOOKS | 4 |
| ACTG 64B | COMPUTERIZED ACCOUNTING PRACTICE USING EXCEL | 4 |
| ACTG 67 | TAX ACCOUNTING | 5 |
| BUSI 18 | BUSINESS LAW I | 5 |
| BUSI 22 | PRINCIPLES OF BUSINESS | 5 |
| or BUSI 22H | HONORS PRINCIPLES OF BUSINESS | |
| ECON 1A | PRINCIPLES OF MACROECONOMICS | 5 |
| 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 Units | 53 | |
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
| Code | Title | Units |
|---|---|---|
| ACTG 1A | FINANCIAL ACCOUNTING I | 5 |
| ACTG 1B | FINANCIAL ACCOUNTING II | 5 |
| ACTG 51A | INTERMEDIATE ACCOUNTING I | 5 |
| ACTG 51B | INTERMEDIATE ACCOUNTING II | 5 |
| ACTG 51C | INTERMEDIATE ACCOUNTING III | 5 |
| ACTG 52 | ADVANCED ACCOUNTING | 5 |
| or ACTG 53 | FINANCIAL STATEMENT ANALYSIS | |
| or ACTG 54 | ACCOUNTING INFORMATION SYSTEMS | |
| ACTG 58 | AUDITING | 5 |
| ACTG 75 | ACCOUNTING FOR GOVERNMENT & NOT-FOR-PROFIT | 5 |
| Total Units | 40 | |
Tax Accounting Career Certificate
- Units: 27 [Non-Transcriptable]
| Code | Title | Units |
|---|---|---|
| ACTG 1B | FINANCIAL ACCOUNTING II | 5 |
| ACTG 64A | COMPUTERIZED ACCOUNTING PRACTICE USING QUICKBOOKS | 4 |
| ACTG 67 | TAX ACCOUNTING | 5 |
| ACTG 68A | ADVANCED TAX ACCOUNTING I | 5 |
| ACTG 68B | ADVANCED TAX ACCOUNTING II | 5 |
| ACTG 68C | ADVANCED TAX ACCOUNTING III | 3 |
| Total Units | 27 | |
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]
| Code | Title | Units |
|---|---|---|
| ACTG 1A | FINANCIAL ACCOUNTING I | 5 |
| ACTG 1B | FINANCIAL ACCOUNTING II | 5 |
| ACTG 51A | INTERMEDIATE ACCOUNTING I | 5 |
| ACTG 51B | INTERMEDIATE ACCOUNTING II | 5 |
| ACTG 51C | INTERMEDIATE ACCOUNTING III | 5 |
| Total Units | 25 | |
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]
| Code | Title | Units |
|---|---|---|
| ACTG 67 | TAX ACCOUNTING | 5 |
| ACTG 68A | ADVANCED TAX ACCOUNTING I | 5 |
| ACTG 68B | ADVANCED TAX ACCOUNTING II | 5 |
| ACTG 68C | ADVANCED TAX ACCOUNTING III | 3 |
| Total Units | 18 | |
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]
| Code | Title | Units |
|---|---|---|
| ACTG 60 | ACCOUNTING FOR SMALL BUSINESS | 5 |
| or ACTG 1A | FINANCIAL ACCOUNTING I | |
| ACTG 64A | COMPUTERIZED ACCOUNTING PRACTICE USING QUICKBOOKS | 4 |
| ACTG 64B | COMPUTERIZED ACCOUNTING PRACTICE USING EXCEL | 4 |
| ACTG 65 | PAYROLL & BUSINESS TAX ACCOUNTING | 4 |
| Total Units | 17 | |
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]
| Code | Title | Units |
|---|---|---|
| ACTG 65 | PAYROLL & BUSINESS TAX ACCOUNTING | 4 |
| ACTG 67 | TAX ACCOUNTING | 5 |
| ACTG 68A | ADVANCED TAX ACCOUNTING I | 5 |
| Total Units | 14 | |
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]
| Code | Title | Units |
|---|---|---|
| ACTG 60 | ACCOUNTING FOR SMALL BUSINESS | 5 |
| or ACTG 1A | FINANCIAL ACCOUNTING I | |
| ACTG 65 | PAYROLL & BUSINESS TAX ACCOUNTING | 4 |
| Total Units | 9 | |
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.