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Accounting (ACCT)

Degrees & Certificates

The following Accounting degrees and certificates are offered:

DEGREE
A.A. — Accounting

Required Program (Units)
ACCT 103 Intermediate Accounting-Part I 4   
ACCT 104 Intermediate Accounting-Part II 4   
ACCT 107   Auditing 3   
ACCT 111   Cost Accounting 3   
ACCT 301 Financial Accounting 4
ACCT 311 Managerial Accounting 4   
ACCT 341 Computerized Accounting 2       
BUS 300   Introduction to Business 3   
BUS 310 Business Communications 3   
BUS 330   Managing Diversity in the Workplace 3   
BUS 340   Business Law 3   
BUSTEC 102 Computer  Keyboarding: 10-Key 1  
BUSTEC 302 Computer-Keyboarding 2
ECON 302 Principles of Macroeconomics (3)   or
    ECON 320 Concepts of Personal Finance (3) 3    
MKT 300   Principles of Marketing (3)   or
    MGMT 362 Techniques of Management (3) 3   
A minimum of 3 units from the following1:
CISA 300, 308, 310, 320, CISC 300, 308, 310, 320 3
TOTAL UNITS REQUIRED 49

1 Recommend CISA308, CISA310, CISC308 for students who may transfer to CSUS in Business, to meet CSUS MIS001: A,B & C requirements.

This A.A. degree may be obtained by completion of the Required Program, plus General Education Requirements, plus sufficient electives to meet a 60-unit total.

The Accounting degree is designed for students planning to seek accounting positions in business, industry, or government upon completion of two years of college study. The program also meets the needs of employed individuals seeking to learn applications of accounting theory as practiced in the field. The program provides the foundation for individuals to prepare financial statements and record business transactions for all types of business and industry. Students develop a strong knowledge base of U.S. Generally Accepted Accounting Principles (GAAP) and accounting procedures. Communication skills, teamwork, computer technology, and ethical behavior are also emphasized.

For those students interested in transferring to a four-year college or university to pursue a bachelor's degree in this major, it is critical that you meet with an FLC counselor to select and plan the courses for your major. Schools vary widely in terms of the required preparation. The courses that FLC require for an A.A. degree in this major may be different from the requirements needed for a Bachelor's degree.

Program Student Learning Outcomes
Upon completion of this program, the student will be able to:
- Record, classify, summarize and report the business transactions of a company.
- Prepare financial statements in conformity with accounting principles generally accepted in the United States of America.
- Analyze and prepare financial information for management decision-making.
- Communicate financial information effectively within a business environment.
- Provide management support in the budgeting, planning and decision-making processes.
- Understand the role of ethics and standards of professional conduct in the accounting profession.
- Integrate the principles of business, business law, taxation, and economics into accounting functions.
- Apply principles of accounting to business situations and to understand other functions of business: marketing, management, finance and information processing.


CERTIFICATE OF ACHIEVEMENT

Gainful Employment Info and Opportunities

Accounting

Required Program (Units)
ACCT 107 Auditing (3)
ACCT 111 Cost Accounting (3)
ACCT 301 Financial Accounting (4)
ACCT 311 Managerial Accounting (4)
ACCT 341 Computerized Accounting (2)
BUS 340 Business Law (3)
TOTAL UNITS REQUIRED 19

*Business 341 recommended for students intending to enter public accounting profession.

The Accounting Certificate is a program which prepares students for entry level positions in accounting. The program is designed for students who would like to gain a core understanding of the principals of accounting. Many who take the certificate program are looking for advancement in their careers or the ability to learn a new skill set. Certificate recipients are competent to record and maintain financial data in journals and ledgers from date of original transaction through a full accounting cycle terminating with closing entries and statement preparation.

Program Student Learning Outcomes
Upon completion of this program, the student will be able to:
- Record, classify, summarize and report the business transactions of a company.
- Prepare financial statements in conformity with accounting principles generally accepted in the United States of America.
- Analyze and prepare financial information for management decision-making.
- Communicate financial information effectively within a business environment.
- Provide management support in the budgeting, planning and decision-making processes.


CERTIFICATE OF ACHIEVEMENT

Gainful Employment Info and Opportunities

Accounting, Advanced

Required Program (Units)
ACCT 107 Auditing 3
ACCT 111 Cost Accounting 3
ACCT 125 Federal and State Taxation 4
ACCT 301 Financial Accounting 4
ACCT 311 Managerial Accounting 4
BUS 300 Introduction to Business 3
BUS 340 Business Law 3
TOTAL UNITS REQUIRED 24

The advanced accounting certificate is designed to build upon the skills learned in the accounting certificate. Students will continue their studies and receive training in federal and state tax applications.

Program Student Learning Outcomes
Upon completion of this program, the student will be able to:
- Record, classify, summarize and report the business transactions of a company.
- Prepare financial statements in conformity with accounting principles generally accepted in the United States of America.
- Analyze and prepare financial information for management decision-making.
- Communicate financial information effectively within a business environment.
- Provide management support in the budgeting, planning and decision-making processes.
- Prepare fundamental individual federal and state income tax returns.


CERTIFICATE OF ACHIEVEMENT

Gainful Employment Info and Opportunities

Accounting Clerk

Required Program (Units)
ACCT 121 Payroll Accounting 3
ACCT 341 Computerized Accounting 2
BUS 100 English for the Professional 3
BUS 105 Business Mathematics 3
BUSTEC 302 Computer Keyboarding 21
CISC 300 Computer Familiarization 1
CISA 310 Electronic Spreadsheets 1
A minimum of one (1) unit from the following:
BUS 498 Work Experience 1-42
TOTAL UNITS REQUIRED 16
1BUSTEC 302 or keyboarding speed verification at 25 wam or better.
2students may complete up to 2 units.

The Accounting Clerk Certificate is a program offering basic courses designed for students with little or no work experience. The certificate provides students with an introduction to business technology, communication and basic accounting skills and helps prepare them for entry level positions as accounting clerks, data entry clerks, accounts payable clerks, accounts receivable clerks, office financial clerks, payroll assistants, and other positions in an office or business environment. The program is also intended to prepare students who are currently employed and wish to gain new skill sets in bookkeeping, financial software, and communication.

Program Student Learning Outcomes
Upon completion of this program, the student will be able to:
- Perform basic bookkeeping and accounting tasks both manually and on the computer.
- Demonstrate proficiency on the computer keyboard and ten-key calculator.
- Prepare written business communications.
- Perform basic accounting operations using a spreadsheet such as Excel.
- Understand essential features of the Windows XP operating system.


CERTIFICATE OF ACHIEVEMENT

Gainful Employment Info and Opportunities

Accounting, Computer Applications

Required Program (Units)
ACCT 121 Payroll Accounting (3)
ACCT 301 Financial Accounting (4)
ACCT 311 Managerial Accounting (4)
ACCT 341 Computerized Accounting (2)
CISA 310 Intro to Electronic Spreadsheets (1)
CISA 311 Intermed Electronic Spreadsheets (1)
CISA 320 Intro to Database Management (1)
CISA 321 Intermed Database Management (1)
Plus one to three (1-3) units selected from:
 CISC 300 Computer Familiarization (1)
 CISC 310 Intro to Computer Info Science (3) (1-3)
TOTAL UNITS REQUIRED 18-20

The Accounting Computer Applications program is designed for those individuals who wish to become proficient in the use of computers for business accounting purposes. The program offers a core curriculum that provides the academic and technical background for individuals who wish to prepare for entry-level accounting positions in business and industry using both accounting and personal computer skills.
This curriculum is designed for those individuals who wish to become proficient in the use of computers for business accounting purposes. Students who continue their education by pursuing another accounting certificate or an Associate in Arts degree in business may do so without repeating any courses taken during the Computer Applications for Accounting program.

Program Student Learning Outcomes
Upon completion of this program, the student will be able to:
- Record, classify, summarize and report the business transactions of a company.
- Prepare financial statements in conformity with accounting principles generally accepted in the United States of America.
- Analyze and prepare financial information for management decision-making.
- Communicate financial information effectively within a business environment
- Perform basic business computer skills with specific knowledge of commercial accounting software.

Updated 06/10/14

 

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