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 Financial Accounting
- Certificate of Achievement in CPA Exam Preparation - Audit
- Certificate of Achievement in CPA Exam Preparation - Business Environment and Concepts
- Certificate of Achievement in CPA Exam Preparation - Financial Accounting Reporting
- Certificate of Achievement in CPA Exam Preparation - Regulations
- Certificate of Achievement in Bookkeeping
- Certificate of Achievement in Tax Specialist
- Certificate of Achievement in Payroll Preparation
- Certificate of Achievement in Accounting Ethics
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
Code | Title | Units |
---|---|---|
Core Courses | ||
ACTG 1A | FINANCIAL ACCOUNTING I | 5 |
or ACTG 1AH | HONORS FINANCIAL ACCOUNTING I | |
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 67 | TAX ACCOUNTING | 5 |
Support Courses | ||
Select 28 units from the following: | 28 | |
INTERMEDIATE ACCOUNTING I | ||
INTERMEDIATE ACCOUNTING II | ||
INTERMEDIATE ACCOUNTING III | ||
ADVANCED ACCOUNTING | ||
FINANCIAL STATEMENT ANALYSIS | ||
ACCOUNTING INFORMATION SYSTEMS | ||
INFORMATION SYSTEMS & CONTROLS (ISC) | ||
BUSINESS ANALYSIS & REPORTING (BAR) | ||
TAX COMPLIANCE & PLANNING | ||
AUDITING | ||
FRAUD EXAMINATION | ||
ACCOUNTING FOR SMALL BUSINESS | ||
COMPUTERIZED ACCOUNTING PRACTICE USING QUICKBOOKS | ||
COMPUTERIZED ACCOUNTING PRACTICE USING EXCEL | ||
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 | ||
or BUSI 11H | HONORS INTRODUCTION TO INFORMATION SYSTEMS | |
BUSINESS LAW I | ||
BUSINESS LAW II | ||
PRINCIPLES OF BUSINESS | ||
or BUSI 22H | HONORS PRINCIPLES OF BUSINESS | |
PRINCIPLES OF MACROECONOMICS | ||
or ECON 1B | PRINCIPLES OF MICROECONOMICS | |
Total Units | 48 |
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.
Code | Title | Units |
---|---|---|
ACTG 1A | FINANCIAL ACCOUNTING I | 5 |
or ACTG 1AH | HONORS FINANCIAL ACCOUNTING I | |
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 |
Total Units | 28 |
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.
Code | Title | Units |
---|---|---|
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 | |
ACTG 58 | AUDITING | 5 |
Total Units | 25 |
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.
Code | Title | Units |
---|---|---|
ACTG 1A | FINANCIAL ACCOUNTING I | 5 |
or ACTG 1AH | HONORS FINANCIAL ACCOUNTING I | |
ACTG 1B | FINANCIAL ACCOUNTING II | 5 |
or ACTG 1BH | HONORS FINANCIAL ACCOUNTING II | |
ACTG 51A | INTERMEDIATE ACCOUNTING I | 5 |
or ACTG 56 | BUSINESS ANALYSIS & REPORTING (BAR) | |
ACTG 54 | ACCOUNTING INFORMATION SYSTEMS | 5 |
or ACTG 55 | INFORMATION SYSTEMS & CONTROLS (ISC) | |
ACTG 59 | FRAUD EXAMINATION | 5 |
Total Units | 25 |
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.
Code | Title | Units |
---|---|---|
ACTG 1A | FINANCIAL ACCOUNTING I | 5 |
or ACTG 1AH | HONORS FINANCIAL ACCOUNTING I | |
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 67 | TAX ACCOUNTING | 5 |
ACTG 75 | ACCOUNTING FOR GOVERNMENT & NOT-FOR-PROFIT | 5 |
Total Units | 25 |
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.
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 | 4 |
BUSI 18 | BUSINESS LAW I | 5 |
or ACTG 57 | TAX COMPLIANCE & PLANNING | |
Total Units | 24 |
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.
Code | Title | Units |
---|---|---|
ACTG 1A | FINANCIAL ACCOUNTING I | 5 |
or ACTG 1AH | HONORS FINANCIAL ACCOUNTING I | |
or ACTG 60 | ACCOUNTING FOR SMALL BUSINESS | |
ACTG 1B | FINANCIAL ACCOUNTING II | 5 |
or ACTG 1BH | HONORS FINANCIAL ACCOUNTING II | |
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 | 22 |
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.
Code | Title | Units |
---|---|---|
ACTG 1A | FINANCIAL ACCOUNTING I | 5 |
or ACTG 1AH | HONORS FINANCIAL ACCOUNTING I | |
or ACTG 60 | ACCOUNTING FOR SMALL BUSINESS | |
ACTG 65 | PAYROLL & BUSINESS TAX ACCOUNTING | 4 |
ACTG 67 | TAX ACCOUNTING | 5 |
ACTG 68A | ADVANCED TAX ACCOUNTING I | 5 |
or ACTG 57 | TAX COMPLIANCE & PLANNING | |
Total Units | 19 |
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.
Code | Title | Units |
---|---|---|
ACTG 1A | FINANCIAL ACCOUNTING I | 5 |
or ACTG 1AH | HONORS FINANCIAL ACCOUNTING I | |
ACTG 60 | ACCOUNTING FOR SMALL BUSINESS | 5 |
ACTG 64A | COMPUTERIZED ACCOUNTING PRACTICE USING QUICKBOOKS | 4 |
ACTG 65 | PAYROLL & BUSINESS TAX ACCOUNTING | 4 |
Total Units | 18 |
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.
Code | Title | Units |
---|---|---|
ACTG 58 | AUDITING | 5 |
ACTG 59 | FRAUD EXAMINATION | 5 |
ACTG 76 | ETHICS IN ACCOUNTING | 5 |
Total Units | 15 |