Accounting, Associate in Arts Degree
Banner code: 2_AA_ACCT
Control number: 11415
Financial aid: Eligible
This curriculum provides fundamental accounting concepts for students who wish to pursue accounting degrees at four-year institutions. The program also prepares students with adequate accounting training for accounting and bookkeeping positions. All courses in this program satisfy semester unit requirements necessary to qualify to sit for the Uniform Certified Public Accountant (CPA) Examination. Students interested in becoming a CPA will find this program particularly useful.
Program Level Learning Outcomes
Upon completion of this program, students will be able to:
- Process and apply accounting transaction analysis into an accounting system.
- Prepare the four basic financial statements.
- Analyze results of financial information via ratios, relationships, and variance analysis to aid management decision making.
- Utilize federal income taxation concepts to compile individual tax returns and forms.
Associate Degree Graduation Requirements
(See GWC website for the most up-to-date information on Associate Degree Requirements.)
- Completion of General Education Requirements by one of the following methods:
- Completion of a minimum of 18 units as listed under Areas A through E, including the Cultural Diversity Requirement.
- Completion of a minimum of 39 units of CSU General Education requirements. Students who complete this pattern are also eligible to receive the Certificate of Achievement in CSU General Education Breadth.
- Completion of a minimum of 34 (UC) or 37 (CSU) units of Intersegmental General Education Transfer Curriculum (IGETC) requirements. Students who complete this pattern are also eligible to receive the Certificate of Achievement in IGETC.
- Completion of a Major or Area of Emphasis—a minimum of 18 units.
- Completion of additional elective units to a total of 60 units.
- 2.0 overall Grade Point Average at GWC and 2.0 overall Grade Point Average for all colleges attended.
- At least 12 units completed at GWC.
Students should consult a GWC counselor in order to select the best pathway to meet their educational goals. For students who intend to transfer, the choice of general education will be specific to both their major and transfer institution.
| Course | Title | Units |
|---|---|---|
| Required Courses | ||
| ACCT G101 | Financial Accounting | 4 |
| ACCT G102 | Managerial Accounting | 4 |
| ACCT G130 | Computerized Accounting | 3 |
| or ACCT G235 | Quickbooks Pro for Accountants | |
| ACCT G111 | Individual Income Taxation | 3 |
| Elective Courses | ||
| Select one of the following: | 3-4 | |
| ACCT G113 | Business Income Taxation | 3 |
| ACCT G210 | Cost Accounting | 3 |
| ACCT G211 | Intermediate Accounting 1 | 4 |
| Select one of the following: | 3-4 | |
| ACCT G110 | Payroll Accounting And Taxation | 3 |
| ACCT G212 | Intermediate Accounting 2 | 4 |
| ACCT G215 | Sarbanes-Oxley Act and Internal Control Compliance | 3 |
| ACCT G220 | Forensic Accounting, Introduction | 3 |
| BUS G130 | Introduction To Business Writing | 3 |
| or BUS G139 | Business Communication | |
| Major Total | 20-22 | |
| GE Pattern (Local, CSU GE-Breadth, or IGETC) | 18-39 | |
| Total Units | 60 | |
Recommended Program Sequence
These sequences are general course maps for students to finish all major and general education requirements for two-year completion of degrees, completion of short-term certificates, and/or fulfillment of transfer requirements. However, this may not be an appropriate path for all students. The two-year sequence is based on English and Math placement and meeting other course prerequisites. Students are advised to meet with a GWC Counselor to review course selections and sequences to ensure that completion of this program will meet a student's transfer and career goals.
Year 1:
| Course | Title | Units |
|---|---|---|
| Semester 1 | ||
| ACCT G101 | Financial Accounting | 4 |
| ACCT G111 | Individual Income Taxation | 3 |
| ACCT G130 | Computerized Accounting | 3 |
| or ACCT G235 | Quickbooks Pro for Accountants | |
| ENGL G100 | Freshman Composition ^ | 4 |
| Units | 14 | |
| Course | Title | Units |
|---|---|---|
| Semester 2 | ||
| ACCT G102 | Managerial Accounting | 4 |
| Area E: Lifelong Understanding and Self-Development or Area A: English Language, Area B: Natural Sciences, Area C: Arts & Humanities, Area D: Social & Behavioral Sciences | 3 | |
| Area C: Arts & Humanities course | 3 | |
| Elective coursework for a total of 3 units | 3 | |
| Select one of the following: | 3-4 | |
| ACCT G113 | Business Income Taxation | 3 |
| ACCT G210 | Cost Accounting | 3 |
| ACCT G211 | Intermediate Accounting 1 | 4 |
| Units | 16-17 | |
Year 2:
| Course | Title | Units |
|---|---|---|
| Semester 3 | ||
| Area D: Social & Behavioral Science course | 3 | |
| Elective coursework for a total of 6 units | 6 | |
| Select one of the following: | 3-4 | |
| ACCT G110 | Payroll Accounting And Taxation | 3 |
| ACCT G212 | Intermediate Accounting 2 | 4 |
| ACCT G215 | Sarbanes-Oxley Act and Internal Control Compliance | 3 |
| ACCT G220 | Forensic Accounting, Introduction | 3 |
| BUS G130 | Introduction To Business Writing | 3 |
| or BUS G139 | Business Communication | |
| Select one of the following or satisfy Math competency (completion of Algebra 2 in High School with a "C" or better): | ||
| MATH G030 | Intermediate Algebra | 4 |
| MATH G040 | Accelerated Elementary and Intermediate Algebra | 5 |
| MATH G080 | Pre-Statistics | 5 |
| If Math competency is satisfied, take Elective coursework for a total of 3 units. | 3 | |
| Units | 15-18 | |
| Course | Title | Units |
|---|---|---|
| Semester 4 | ||
| Area B: Natural Science course | 3 | |
| Cultural Diversity requirement # | 3 | |
| Elective coursework to reach a minimum of 60 units | 5-9 | |
| Units | 11-15 | |
| Total minimum units required | 60 | |
| # | Cultural Diversity requirement list of approved courses. |
| ^ | Program sequence may not be recommended for students who self-place into ENGL G100S. Students should see a Counselor for appropriate advisement. |