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:

1. Process and apply accounting transaction analysis into an accounting system.
2. Prepare the four basic financial statements.
3. Analyze results of financial information via ratios, relationships, and variance analysis to aid management decision making.
4. Utilize federal income taxation concepts to compile individual tax returns and forms.

Potential careers students may enter upon completion are as follows:

• Bookkeeping, accounting, and auditing clerks
• Bill and account collectors
• Billing and posting clerks
• Payroll and timekeeping clerks

Review Graduation Requirements, General Education, and Program Maps.

Course List Units

Course	Title	Units
Required Courses
ACCT G101	Financial Accounting	4
ACCT G102	Managerial Accounting	4
ACCT G211	Intermediate Accounting 1	3
ACCT G212	Intermediate Accounting 2	3
ACCT G105	Excel for Accounting and Finance	3
Elective Courses
Select one of the following:		3
ACCT G215	Sarbanes-Oxley Act and Internal Controls	3
ACCT G220	Forensic Accounting, Introduction	3
or CJ G220	Forensic Accounting, Introduction
ACCT G110	Payroll Accounting and Taxation	3
ACCT G111	Individual Income Taxation	3
ACCT G113	Business Taxation	3
ACCT G115	Issues in Taxation	3
Major Total		20
GE Pattern (Local or Cal-GETC)		24-34
Electives (as needed to reach 60 units)
Total Units		60