Academic Catalogs

Accounting, Associate in Science Degree

Financial Aid Eligible
Banner Code: 1_AS_ACCT
Control Number: 03960

The Accounting certificate program contains coursework in financial and managerial accounting, computerized accounting, and intermediate, tax, and cost accounting. Completing the program will provide students with the skills necessary for employment in a variety of accounting positions. Career opportunities include: accounts payable/receivable specialist, cost accountant, disbursement specialist, full charge bookkeeper, general ledger specialist, junior accountant, payroll specialist, senior accountant, and tax staff.

Complete the Accounting Certificate of Achievement and the Associate in Science graduation requirements as outlined in the Graduation Requirements section of the catalog.

Program Outcomes

  1. Demonstrate various activities performed in the accounting function of industry, apply comprehensive accounting skills, utilize technical knowledge, and display ethical behaviors and practices.
  2. Demonstrate technical knowledge of accounting related topics that provide major course transfer to a four-year institution.

Associate in Science Degree Requirements

  1. UNIT REQUIREMENT60 UNITS, with at least a 2.0 grade point average. At least 12 of the units must be earned at OCC, with a minimum of one course taken for a letter grade. At least 3 units in an advanced course from the program must be completed at OCC. A student must be enrolled at the time of application for graduation. Units earned at an accredited college or university on a credit/no credit basis will be counted toward the degree requirements of the college, to a maximum of 15 units.
  2. MAJOR REQUIREMENT - Complete the AA or AS major requirements as detailed in the Degree and Certificate section of this catalog.
  3. MATHEMATICS REQUIREMENT - Demonstrate competence in mathematics by either obtaining a satisfactory grade (grade of “C” or better or“pass”) in a mathematics course at or above the level of Intermediate Algebra as demonstrated by prior coursework, or by demonstrating competency that is comparable through the completion of a college-level math course that has Intermediate Algebra as a prerequisite: Psychology A160 or Math A100 or higher, with the exception of Math A220.
  4. GENERAL EDUCATION REQUIREMENT - Students may choose to complete Option 1 (OCC AA GE), Option 1 (OCC AS GE), Option 2 (CSU GE), or Option 3 (IGETC) to satisfy the general education requirement. See the General Education Patterns section of this catalog for more information.
Plan of Study Grid
Year 1
Semester 1Units
ACCT A101 Financial Accounting 4
BUS A100
Introduction to Business
or Introduction to Business Honors
3
CIS A111 Introduction to Computer Information Systems 3
 Units10
Semester 2
ACCT A102 Managerial Accounting 4
ACCT A110 Excel for Accounting and Finance 3
 Units7
Semester 3
ACCT A212 Intermediate Accounting 1 3
BUS A139 Business Communication 3
 Units6
Semester 4
ACCT A111
Individual Income Tax
or Business Taxation
3
ACCT A210 Cost Accounting 3
ACCT A213 Intermediate Accounting 2 3
ACCT A218 Auditing 3
 Units12
 Total Units35
Requirement Units
Minimum Program Major Units 35
AS General Education Option 1, 2, or 3 Varies
Transferable electives to satisfy unit requirement Varies
Total Degree Units 60

Accounting Suggested Electives

Course Title Units
ACCT A114Volunteer Income Tax Assistance1
ACCT A119Payroll3
ACCT A216Not-for-Profit Accounting3
BUS A210Securities Investment3
BUS A240Entrepreneurship3
MGMT A100Applied Management for Public and Private Organizations3
MGMT A115Human Relations and Supervision3