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CAREER OPTIONS
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.
JOB DESCRIPTION
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.
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| ASSOCIATE
IN SCIENCE DEGREE WITH A
MAJOR IN ACCOUNTING |
| Required Core Courses
|
Units |
ACTG 100 Accounting
Procedures |
3 |
| ACTG 121 Financial
Accounting |
4 |
| ACTG 131 Managerial
Accounting |
4 |
| ACTG 194
QuickBooks Pro or
ACTG 197 Computerized Accounting |
1
1.5 |
| CAOT 225 Spreadsheets
I: Excel |
1 |
| CAOT 226 Spreadsheets
II: Excel |
2 |
| Plus
a minimum of 7 units from the following: |
| ACTG 103 Ten Key Skills
|
0.5 |
| ACTG 171 Federal Income
Tax |
3 |
| ACTG 172 Business Income Taxes |
3 |
| ACTG 196 Intermediate
QuickBooks & QuickBooks Pro |
1.0 |
| ACTG 198 Adv. Computerized
Accounting with Peachtree |
1.5 |
| BUS. 100 Introduction
to Business |
3 |
| BUS. 103 Intro to Business
Information Systems |
3 |
| BUS. 120 Mathematical
Analysis for Business |
3 |
| BUS. 123 Statistics
|
3 |
| BUS. 150 Small Business
Management |
3 |
| BUS. 201 Business Law
|
3 |
| BUS 205 Business Ethics |
3 |
| BUS. 401 Business Communications
|
3 |
| CAOT 230 Database Applications
I: Access |
1 |
| CAOT 231 Database Applications
II: Access |
2 |
| CAOT 301 Maximizing Your Employment
Potential |
1 |
| ENGL 110 Composition,
Literature, and Critical Thinking or
ENGL 165 Critical Thinking & Advanced Compositions or
PHIL 109 Critical Thinking and Writing |
3 |
| ECON 100 Principles
of Macroeconomics |
3 |
| ECON 102 Principles
of Microeconomics |
3 |
| SPCH 100 Fundamentals
of Speech or
SPCH 120 Interpersonal Communication or
SPCH 150 International Communications |
3 |
| TOTAL REQUIRED UNITS
IN MAJOR AREA |
22-22.5 |
| Plus General
Education and other requirements for the Associate degree (refer
to Associate Degree Requirements). |
| Note:
Minimum C grade required in all courses applied to the major. |
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| ACCOUNTING
CERTIFICATE |
| Required Courses |
Units |
ACTG 100 Accounting Procedures |
3 |
| ACTG 121 Financial Accounting |
4 |
| ACTG 131 Managerial Accounting |
4 |
| ACTG 194 QuickBooks Pro or
ACTG 197 Computerized Accounting |
1
1.5 |
| CAOT 225 Spreadsheets I: Excel |
1 |
| CAOT 226 Spreadsheets II: Excel |
2 |
| Plus a minimum of 7
units from the following: |
| ACTG 103 Ten Key Skills |
0.5 |
| ACTG 171 Federal Income Tax |
3 |
| ACTG 172 Business Income Taxes |
3 |
| ACTG 196 Intermediate QuickBooks &
QuickBooks Pro |
1.0 |
| ACTG 198 Adv. Computerized Accounting
with Peachtree |
1.5 |
| BUS. 100 Introduction to Business |
3 |
| BUS. 103 Intro to Business Information
Systems |
3 |
| BUS. 120 Mathematical Analysis for
Business |
3 |
| BUS. 123 Statistics |
3 |
| BUS. 150 Small Business Management
|
3 |
| BUS. 201 Business Law |
3 |
| BUS 205 Business Ethics |
3 |
| BUS. 401 Business Communications |
3 |
| CAOT 230 Database Applications I: Access |
1 |
| CAOT 231 Database Applications II: Access |
2 |
| CAOT 301 Maximizing Your Employment
Potential |
1 |
| ENGL 110 Composition, Literature, and
Critical Thinking or
ENGL 165 Critical Thinking & Advanced Compositions or
PHIL 109 Critical Thinking and Writing |
3 |
| ECON 100 Principles of Macroeconomics
|
3 |
| ECON 102 Principles of Microeconomics
|
3 |
| SPCH 100 Fundamentals of
Speech or
SPCH 120 Interpersonal Communication or
SPCH 150 Intercultural Communications. |
3 |
| TOTAL REQUIRED UNITS |
22-22.5 |
| Note: Minimum C grade
required in all courses applied to the major. |
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| ACCOUNTING
COMPUTER SPECALIST CERTIFICATE |
| Required Courses |
Units |
| ACTG 100 Accounting Procedures |
3 |
ACTG 103 Ten-Key Skills |
0.5 |
| ACTG 194 Quick Books Pro
or
ACTG 197 Computerized Accounting |
1
1.5 |
| CAOT 104 Intro to Computers with Windows
I |
1.5 |
| CAOT 225 Spreadsheets I: Excel |
1 |
| CAOT 226 Spreadsheets II: Excel |
2 |
| CAOT 301 Maximizing Your Employment
Potential
|
1 |
| TOTAL REQUIRED UNITS |
10-10.5 |
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ACCOUNTING COURSES
ACTG 100 ACCOUNTING PROCEDURES (3)
Three lecture hours per week plus two lab hours per week by arrangement.
Recommended: MATH 811 or equivalent, BUS. 115 or equivalent,
either CAOT 104 or CAOT 225 or equivalent, and eligibility for ENGL 836.
Introduction to financial accounting procedures and proprietorships in service and merchandising operations. Instruction in manual and computerized
accounting systems with hands-on computer experience. Transfer credit: CSU.
ACTG 103 TEN KEY SKILLS (.5)
(Credit/No Credit.)
One class hour plus two lab hours per week for eight weeks.
Proficiency in using the touch method is developed on the ten-key calculating
machine for the four basic functions of addition, subtraction, multiplication,
and division. May be repeated once for credit. Transfer credit: CSU.
ACTG 121 FINANCIAL ACCOUNTING (4)
Four lecture hours per week and one lab hour per week by arrangement.
Recommended: ACTG 100 (3 units) with a grade of C or better, or equivalent:
MATH 120 with a grade of C or better, or equivalent; CAOT
225 or equivalent; and eligibility for ENGL 836. Explores what financial accounting is, why it is important, and how it is used by investors and creditors to make decisions. Covers the application of generally accepted accounting principles, the classified financial statements, and statement analysis. includes issues relating to asset, liability, and equity valuation; revenue and expense recognition; cash flow; internal controls; and ethics. Students are encouraged to take ACTG 100 before enrolling in ACTG 121.
Transfer credit: UC; CSU. (CAN BUS 2; ACTG 121 + ACTG 131 = CAN BUS SEQ
A).
ACTG 131 MANAGERIAL ACCOUNTING (4)
Four lecture hours per week and one lab hour per week by arrangement. Prerequisite: ACTG 121 with a grade of C or better, or equivalent. Recommended:
Either BUS. 120 or MATH 241, or equivalent; and CAOT 225 or equivalent
Examination of how managers use accounting information in decision-making, planning, directing operations, and controlling in an ethical environment. focus on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. Examination of profit planning, standard costs, operations and capital budgeting, cost control, and accounting for costs in manufacturing organizations.
.
Transfer credit:
UC; CSU. (CAN BUS 4; ACTG 121 + ACTG 131 = CAN BUS SEQ A).
ACTG 171 FEDERAL INCOME TAX (3)
Three lecture hours per week and two lab hours per week by arrangement.
Preparation of Federal and California income tax returns for individuals;
basic income tax law, theory and practice. Students who successfully complete
this course may apply to the CTEC, the California Tax Education Council,
to become a Registered Tax Preparer in California. May be repeated twice
for credit. Transfer credit: CSU.
ACTG 172 BUSINESS INCOME TAXES (3)
Three lecture hours per week plus two lab hours per week by arrangement.
Prerequisite: ACTG 100 or ACTG 121, or equivalent. Recommended: ACTG 171
or equivalent.
Preparation of Federal and California income tax returns for corporations,
partnerships and sole proprietorships. Completion of ACTG 171 and ACTG
172 will enable students to complete most tax returns required of professional
tax preparers. Transfer credit: CSU.
ACTG 194 INTRODUCTION TO QUICKBOOKS & QUICKBOOKS PRO (1)
(Credit/No Credit or letter grade.)
A total of sixteen lecture hours plus sixteen lab hours by arrangement.
Recommended: Eligibility for READ 836 and ENGL 836.
Development and operation of a computerized accounting system using QuickBooks
or QuickBooks Pro. Transfer credit: CSU.
ACTG 196 INTERMEDIATE QUICKBOOKS & QUICKBOOKS PRO (1)
(Credit/No Credit or letter grade.)
A total of sixteen lecture hours plus sixteen lab hours by arrangement.
Prerequisite: ACTG 194 or equivalent.
Financial accounting features of setting up and maintaining a computerized
accounting system using the advanced features of QuickBooks Pro along
with coverage of the financial information and complex issues encountered
with QuickBooks Pro. Transfer credit: CSU.
ACTG 197 COMPUTERIZED ACCOUNTING (1.5)
(Credit/No Credit or letter grade.)
A total of twenty-four lecture hours plus sixteen lab hours by arrangement.
Prerequisite: ACTG 100 or equivalent.
Students will install and set up Peachtree, a popular integrated commercial
accounting software package. Peachtree will be used to perform daily processing
tasks related to the General Ledger, Accounts Receivable/Payable, Inventory,
and Job Costing. A review of accounting concepts and principles is an
integral part of the course. May be repeated once for credit. Transfer
credit: CSU.
ACTG 198 ADVANCED COMPUTERIZED ACCOUNTING WITH PEACHTREE (1.5)
(Credit/No Credit or letter grade.)
A total of twenty-four lecture hours plus sixteen lab hours by arrangement.
Prerequisite: ACTG 197 or equivalent.
Peachtree, an integrated commercial accounting software package, will
be used to review, differentiate, and interpret accounting concepts and
data in a multitude of business situations. Topics include payroll, book
and tax depreciation methods, advanced general ledger tasks, cashflow
analysis, and financial statement analysis using computerized modules:
payroll, fixed assets, reports, analyses and budgets. Advanced features
will be discussed. Transfer credit: CSU.
ACTG 665 SELECTED TOPICS IN ACCOUNTING
(0.5 or 1 or 1.5 or 2 or 3)
(Credit/No Credit or letter grade.)
Eight lecture hours plus a minimum of four lab hours by arrangement for each .5 unit.
Short course used to introduce, develop or review accounting and/or financial topics related to financial planning. Focus on a variety of topics, such as basic accounting skills, introduction to current accounting and financial software applications, upgrades to accounting software, and other related financial planning and budgeting topics. May be repeated for credit dependent on topic. Transfer credit: CSU. |
Accounting
Courses