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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 307.1    Intro to Keyboarding/Application (2)
ECON 302     Principles of Macroeconomics (3)
  or ECON 320    Concepts of Personal Finance (3)
  or BUS 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: 3
  CISA 300, 308, 310, 320
  CISC 300, 308, 310, 320
  ECON 304
TOTAL UNITS REQUIRED 48

1 Recommend CISA 308, CISA 310, CISC 308 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 basic 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 301    Financial Accounting (4)
ACCT 341    Computerized Accounting (2)
BUS 498    Work Experience in Business (1-4)
BUSTEC 102    Computer Keyboarding 10-Key (1)
BUSTEC 307.1    Intro Keyboarding/Application (2)1
BUSTEC 307.2    Intermediate Keyboarding/Application (2)
CISA 310    Introduction to Electronic Spreadsheets (1)
CISC 300    Computer Familiarization (1)
A minimum of one (1) unit from the following: 1-4
  BUS 498    Work Experience
TOTAL UNITS REQUIRED 17-20
1BUSTEC 307.1 or keyboarding speed verification at 25 wam or better.

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)
BUSTEC 102 Computer Keyboarding 10-Key (1) 
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: 1-3
  CISC 300    Computer Familiarization (1)
  CISC 310    Intro to Computer Info Science (3) 
TOTAL UNITS REQUIRED 19-21

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 06/25/15

 

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