The Accounting Program is accredited by the Accreditation Council of Business Schools and Programs (ACBSP). For more information go to ACBSP's website.
The certificate or associate degree in Accounting prepares students for a variety of positions in the accounting field. Many students find part-time employment in the accounting field after completing the first accounting courses in the program and continue to work while fulfilling program requirements.
Lower division accounting courses are required for all business administration degree programs, these accounting courses provide an important foundation for students who plan to transfer to a four-year bachelor's degree program.
Note to students intending to transfer to schools of business or four-year colleges and universities:
See your counselor for special course requirements that may not be listed below. Management courses do not transfer to UC.
Program Learning Outcomes
Upon completion of the program students will be able to:
- Critical Thinking - Apply critical thinking and analytical skills in decision making and problem solving.
- Accounting/Financial Accounting - Understand and apply accounting principles to prepare financial statements.
- Business Law - Develop an understanding of the law and the legal environment as it relates to business operations, including its ethical implications.
- Intro to Business Information Systems - Identify the basics of information technology and apply software applications to enhance efficiency of business functions.
- Business Communications - Create effective oral and written business communications utilizing modern communication technologies.
- Economics/Macroeconomics - Demonstrate knowledge of basic economic concepts and how they affect business.
Accounting programs prepare students to work as public accountants, management accountants, government accountants, and internal auditors. Persons trained in accounting may also pursue careers as budget analysts and financial managers. Accountants may be licensed as Certified Public Accountants, Public Accountants, Registered Public Accountants, Certified Internal Auditors, Certified Management Accountants, and Certified Information Systems Auditors. Some accountants work as teachers, researchers, and consultants.
Capable accountants usually advance rapidly with work experience. Graduates of community college programs who meet the educational and experience requirements of their employers may obtain junior accounting positions and advance to more responsible positions by demonstrating their accounting skills on the job.
Public accountants have their own businesses or work for accounting firms. Management accountants record and summarize the financial information of their companies. Internal auditors verify the accuracy of their organization's records and check for mismanagement, waste, and fraud. Government accountants and auditors maintain and examine the records of government agencies and audit private businesses and individuals whose activities are subject to government regulations or taxation.
Most accountants concentrate in one phase of accounting. For example, many public accountants work primarily in examining a client's financial records and reporting to investors and authorities that the records have been prepared and reported correctly. Others concentrate on tax matters, such as preparing an individual's tax returns and advising companies about business decisions. Still others concentrate on consulting and offer advice on matters such as the design of companies' accounting and data processing systems and controls to safeguard assets.
Management accountants provide the financial information corporate executives need to make sound business decisions. Within accounting departments, they may work in areas such as taxation, budgeting, costs, or investments. Internal auditors examine their firm's financial and information systems, management procedures, and internal controls to ensure that records are accurate and controls are adequate to protect against fraud and waste. They also review company operations and evaluate their efficiency, effectiveness, and compliance with corporate policies and procedures, laws, and government regulations.
Computers are widely used in accounting and auditing. With the aid of special computer software packages, accountants summarize transactions in standard formats for financial records, calculate projected financial ratios, or organize data in special formats for financial analysis.
Qualifications and Skills Needed
Most public accounting and business firms require applicants for accountant and internal auditor positions to have at least a bachelor's degree in accounting or a related field. Most employers also prefer applicants who are familiar with computers and their applications in accounting and internal auditing. Professional recognition through certification and licensure is also helpful
Persons planning a career in accounting should have an aptitude for mathematics and be able to analyze, compare, and interpret facts and figures quickly. They must make sound judgments and be able to clearly communicate the results of their work, orally and in writing, to clients and management. Accountants must be good at working with people and must be able to work with limited supervision. A high level of personal integrity is required.