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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)  
MKT 300    Principles of Marketing (3)
   or MGMT 362    Techniques of Management (3)  
A minimum of 3 units from the following1: (3)
BUSTEC 360    Beginning Word Processing (1)
   or CISA 300    Beginning Word Processing (1)
BUSTEC 363    Introduction to Electronic Spreadsheets (1)
   or CISA 310    Introduction to Electronic Spreadsheets (1)
CISA 308    Exploring Word Processing and Presentation Software (1)
   or BUSTEC 333   Exploring Word Processing
                              and Presentation Software (1)
CISA 320    Introduction to Database Management (1)
CISC 300    Computer Familiarization (1)
CISC 308    Exploring Computer Environments and the Internet (1)
   or BUSTEC 331    Exploring Computer Environments & the Internet (1)
CISC 310    Introduction to Computer Information Science (3)
CISC 320    Operating Systems (1)
ECON 304    Principles of Microeconomics (3)
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: 1,2 & 3 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

Please Note: BUS 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 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)
   or BUSTEC 363    Introduction to Electronic Spreadsheets (1)
CISC 300    Computer Familiarization 1
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.
- perform basic accounting operations using a spreadsheet such as Excel.


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    Introduction to Electronic Spreadsheets (1)
   or BUSTEC 363 Introduction to Electronic Spreadsheets (1)
CISA 311 Intermed Electronic Spreadsheets (1)
   or BUSTEC 364 Intermediate Electronic Spreadsheets (1)
CISA 320 Introduction to Database Management (1)
CISA 321 Intermediate Database Management (1)
CISC 300 Computer Familiarization (1)
   or CISC 310 Introduction to Computer Info Science (3) 1-3 
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.

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 06/02/16

 

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