Academic Catalogs

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:

  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.

Associate Degree Graduation Requirements

(See GWC website for the most up-to-date information on Associate Degree Requirements.)

  1. Completion of General Education Requirements by one of the following methods:
    1. Completion of a minimum of 18 units as listed under Areas A through E, including the Cultural Diversity Requirement.
    2. 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.
    3. 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.
  2. Completion of a Major or Area of Emphasis—a minimum of 18 units.
  3. Completion of additional elective units to a total of 60 units.
  4. 2.0 overall Grade Point Average at GWC and 2.0 overall Grade Point Average for all colleges attended.
  5. 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 G101Financial Accounting4
ACCT G102Managerial Accounting4
ACCT G130Computerized Accounting3
or ACCT G235 Quickbooks Pro for Accountants
ACCT G111Individual Income Taxation3
Elective Courses
Select one of the following:3-4
ACCT G113Business Income Taxation3
ACCT G210Cost Accounting3
ACCT G211Intermediate Accounting 14
Select one of the following:3-4
ACCT G110Payroll Accounting And Taxation3
ACCT G212Intermediate Accounting 24
ACCT G215Sarbanes-Oxley Act and Internal Control Compliance3
ACCT G220Forensic Accounting, Introduction3
BUS G130Introduction To Business Writing3
or BUS G139 Business Communication
Major Total20-22
GE Pattern (Local, CSU GE-Breadth, or IGETC)18-39
Total Units60

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 G101Financial Accounting4
ACCT G111Individual Income Taxation3
ACCT G130Computerized Accounting3
or ACCT G235 Quickbooks Pro for Accountants
ENGL G100Freshman Composition ^4
Units14
Course Title Units
Semester 2
ACCT G102Managerial Accounting4
Area E: Lifelong Understanding and Self-Development or Area A: English Language, Area B: Natural Sciences, Area C: Arts & Humanities, Area D: Social & Behavioral Sciences3
Area C: Arts & Humanities course3
Elective coursework for a total of 3 units3
Select one of the following: 3-4
ACCT G113Business Income Taxation3
ACCT G210Cost Accounting3
ACCT G211Intermediate Accounting 14
Units16-17

Year 2:

Course Title Units
Semester 3
Area D: Social & Behavioral Science course3
Elective coursework for a total of 6 units6
Select one of the following: 3-4
ACCT G110Payroll Accounting And Taxation3
ACCT G212Intermediate Accounting 24
ACCT G215Sarbanes-Oxley Act and Internal Control Compliance3
ACCT G220Forensic Accounting, Introduction3
BUS G130Introduction To Business Writing3
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 G030Intermediate Algebra4
MATH G040Accelerated Elementary and Intermediate Algebra5
MATH G080Pre-Statistics5
If Math competency is satisfied, take Elective coursework for a total of 3 units.3
Units15-18
Course Title Units
Semester 4
Area B: Natural Science course3
Cultural Diversity requirement #3
Elective coursework to reach a minimum of 60 units5-9
Units11-15
Total minimum units required60