Accounting – Major #2010

Certificate of Achievement Program Map
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The program map below represents an efficient and effective course taking sequence for this program. Individual circumstances might require some changes to this path. It is always recommended that you meet with your pathway counselor to develop a personalized educational plan.


The Accounting Certificate of Achievement qualifies the student for entry-level accounting positions in business, government, industry, and financial institutions.

Upon completion of the program, students will:
  1. 1. Operate and maintain an integrated accounting system in both a manual and a computerized environment.
  2. 2. Develop and analyze accounting information to meet the needs of both external and internal users.
  3. 3. Demonstrate proficiency in accounting theory, functions, and skills.
Effective Term: 2024 Fall Semester

Term 1

8-9 units

ACCTG 4A
Financial Accounting

4 units
Effective Term: 2023 Fall Semester
This course explores what financial accounting is, why it is important, and how it is used by investors and creditors to make decisions. It covers the accounting information system and the recording and reporting of business transactions with a focus on the accounting cycle, financial statements, and statement analysis. This course includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flows, internal controls, and ethics. (A, CSU, UC)
Course Details:
  1. Advisory: CIT 12
  2. Advisory: CIT 15
    1. CSU Transfer Course

      Beginning Excel or Spreadsheet Fundamentals

      1-2 units

      BT 24
      Beginning Excel

      1 unit
      Effective Term: 2024 Spring Semester
      In this course, students will learn to use Excel when creating a worksheet, formatting the worksheet, using formulas and functions, enhancing the display of workbooks, and creating graphs. (A, CSU)
      Course Details:
          1. CSU Transfer Course
            or

            CIT 23
            Spreadsheet Fundamentals

            2 units
            Effective Term: 2023 Fall Semester
            In this course you will learn to use workbooks and worksheets, create and format worksheets, use formulas and functions, create charts, integrate spreadsheets with other programs, integrate spreadsheets with the World Wide Web, and create macros. (A, CSU)
            Course Details:
                1. CSU Transfer Course

                  CIT 15
                  Computer Concepts

                  3 units
                  Effective Term: 2025 Fall Semester
                  This course is designed as an introduction to computer concepts and their use. The topics in this course include the basic principles of hardware and software, application programs, systems software, telecommunications, networks, program design, the Internet, and the World Wide Web. Students will work with Windows and the Internet, word processing, spreadsheet, database programs, and a programming language. (A, CSU, UC)

                  Term 2

                  13 units

                  ACCTG 4B
                  Managerial Accounting

                  4 units
                  Effective Term: 2023 Fall Semester
                  This course examines how managers use accounting information in making decisions related to planning, directing, and controlling. It covers cost terms and concepts including cost control, accounting for costs in manufacturing and service organizations, cost behavior, cost structure, cost-volume-profit analysis, profit planning, standard costs, and capital budgeting. (A, CSU, UC)
                  Course Details:
                  1. Prerequisite: ACCTG 4A
                    1. CSU Transfer Course

                      ACCTG 51
                      Intermediate Accounting

                      3 units
                      Effective Term: 2023 Fall Semester
                      This course covers the preparation and analysis of the various financial statements. This course is an examination of accounting theory, conceptual framework underlying financial accounting, time value of money, accounting for current and fixed assets, current and long-term liabilities, and stockholders' equity. (A, CSU, UC)
                      Course Details:
                      1. Prerequisite: ACCTG 4A
                        1. CSU Transfer Course

                          ACCTG 70
                          QuickBooks Fundamentals

                          3 units
                          Effective Term: 2023 Fall Semester
                          This course is an introduction to accounting procedures and applications using QuickBooks including setting up companies, general ledger, sales processing, accounts receivable, purchasing, accounts payable, matching bank transactions, and payroll. (A, CSU)
                          Course Details:
                          1. Advisory: ACCTG 4A
                            1. CSU Transfer Course

                              Major Course

                              3 units

                              Select one of the following: 

                              ACCTG 53
                              Tax Accounting

                              3 units
                              Effective Term: 2023 Fall Semester
                              This course covers federal individual income taxes, including calculation of gross income, exclusions, deductions, gains/losses, credits, and property transactions. (A, CSU)
                              Course Details:
                              1. Prerequisite: ACCTG 4A
                                1. CSU Transfer Course

                                  ACCTG 54A
                                  Principles of Auditing

                                  3 units
                                  Effective Term: 2023 Fall Semester
                                  This course explores the objectives and the techniques in the verification of business financial statements. It covers the duties, responsibilities, and professional ethics of the auditor, the auditor's report, and analysis of internal controls. (A, CSU)
                                  Course Details:
                                  1. Prerequisite: ACCTG 4A
                                    1. CSU Transfer Course

                                      ACCTG 56
                                      Payroll Accounting

                                      3 units
                                      Effective Term: 2023 Fall Semester
                                      This course covers payroll accounting, including computing gross wages, tax withholdings, net pay, and employer payroll taxes. It also includes maintaining payroll records, journalizing payroll transactions, and preparing federal payroll tax forms. (A, CSU)
                                      Course Details:
                                      1. Prerequisite: ACCTG 4A
                                        1. CSU Transfer Course

                                          ACCTG 57
                                          Governmental Accounting

                                          3 units
                                          Effective Term: 2023 Fall Semester
                                          This course is an examination of the accounting processes used within local, state, and federal governments. It includes budgetary control, types of funds, and interpretation of various reports. (A, CSU)
                                          Course Details:
                                          1. Prerequisite: ACCTG 4A
                                            1. CSU Transfer Course

                                              ACCTG 61
                                              Forensic Accounting

                                              3 units
                                              Effective Term: 2023 Fall Semester
                                              This course involves the action of identifying, recording, settling, extracting, sorting, reporting, and verifying past financial data or other accounting activities in settling current or prospective legal disputes or using such past financial data in projecting future financial data to settle legal disputes. (A, CSU)
                                              Course Details:
                                              1. Prerequisite: ACCTG 4A
                                                1. CSU Transfer Course

                                                  *ACCTG 54A is fall only, ACCTG 61 and 57 and spring only, ACCTG 53 and 56 are offered in both fall and spring. 

                                                  Term 3

                                                  10 units

                                                  *ACCTG 54A is fall only, ACCTG 61 and 57 and spring only, ACCTG 53 and 56 are offered in both fall and spring. 

                                                  ACCTG 19
                                                  Work Experience Education

                                                  1 unit
                                                  Effective Term: 2024 Fall Semester
                                                  The purpose of this course is to create a supervised employment experience extending the classroom to a real-life occupational employment opportunity in the accounting area. This course requires collaborative learning objectives established specific to accounting. (A, CSU)
                                                  Course Details:
                                                  1. Prerequisite: ACCTG 4A
                                                    1. CSU Transfer Course

                                                      ACCTG 52
                                                      Cost Accounting

                                                      3 units
                                                      Effective Term: 2023 Fall Semester
                                                      This course emphasizes the management functions of planning, organizing, and controlling. It is an in-depth examination of job order, process, and activity-based costing systems. This course also covers the master budgeting process, flexible budgeting, and capital budgeting. (A, CSU)
                                                      Course Details:
                                                      1. Prerequisite: ACCTG 4B
                                                        1. CSU Transfer Course

                                                          Major Course

                                                          3 units

                                                          Select one of the following: 

                                                          ACCTG 53
                                                          Tax Accounting

                                                          3 units
                                                          Effective Term: 2023 Fall Semester
                                                          This course covers federal individual income taxes, including calculation of gross income, exclusions, deductions, gains/losses, credits, and property transactions. (A, CSU)
                                                          Course Details:
                                                          1. Prerequisite: ACCTG 4A
                                                            1. CSU Transfer Course

                                                              ACCTG 54A
                                                              Principles of Auditing

                                                              3 units
                                                              Effective Term: 2023 Fall Semester
                                                              This course explores the objectives and the techniques in the verification of business financial statements. It covers the duties, responsibilities, and professional ethics of the auditor, the auditor's report, and analysis of internal controls. (A, CSU)
                                                              Course Details:
                                                              1. Prerequisite: ACCTG 4A
                                                                1. CSU Transfer Course

                                                                  ACCTG 56
                                                                  Payroll Accounting

                                                                  3 units
                                                                  Effective Term: 2023 Fall Semester
                                                                  This course covers payroll accounting, including computing gross wages, tax withholdings, net pay, and employer payroll taxes. It also includes maintaining payroll records, journalizing payroll transactions, and preparing federal payroll tax forms. (A, CSU)
                                                                  Course Details:
                                                                  1. Prerequisite: ACCTG 4A
                                                                    1. CSU Transfer Course

                                                                      ACCTG 57
                                                                      Governmental Accounting

                                                                      3 units
                                                                      Effective Term: 2023 Fall Semester
                                                                      This course is an examination of the accounting processes used within local, state, and federal governments. It includes budgetary control, types of funds, and interpretation of various reports. (A, CSU)
                                                                      Course Details:
                                                                      1. Prerequisite: ACCTG 4A
                                                                        1. CSU Transfer Course

                                                                          ACCTG 61
                                                                          Forensic Accounting

                                                                          3 units
                                                                          Effective Term: 2023 Fall Semester
                                                                          This course involves the action of identifying, recording, settling, extracting, sorting, reporting, and verifying past financial data or other accounting activities in settling current or prospective legal disputes or using such past financial data in projecting future financial data to settle legal disputes. (A, CSU)
                                                                          Course Details:
                                                                          1. Prerequisite: ACCTG 4A
                                                                            1. CSU Transfer Course

                                                                              *ACCTG 54A is fall only, ACCTG 61 and 57 and spring only, ACCTG 53 and 56 are offered in both fall and spring. 

                                                                              Major Course

                                                                              3 units

                                                                              Select one of the following: 

                                                                              ACCTG 53
                                                                              Tax Accounting

                                                                              3 units
                                                                              Effective Term: 2023 Fall Semester
                                                                              This course covers federal individual income taxes, including calculation of gross income, exclusions, deductions, gains/losses, credits, and property transactions. (A, CSU)
                                                                              Course Details:
                                                                              1. Prerequisite: ACCTG 4A
                                                                                1. CSU Transfer Course

                                                                                  ACCTG 54A
                                                                                  Principles of Auditing

                                                                                  3 units
                                                                                  Effective Term: 2023 Fall Semester
                                                                                  This course explores the objectives and the techniques in the verification of business financial statements. It covers the duties, responsibilities, and professional ethics of the auditor, the auditor's report, and analysis of internal controls. (A, CSU)
                                                                                  Course Details:
                                                                                  1. Prerequisite: ACCTG 4A
                                                                                    1. CSU Transfer Course

                                                                                      ACCTG 56
                                                                                      Payroll Accounting

                                                                                      3 units
                                                                                      Effective Term: 2023 Fall Semester
                                                                                      This course covers payroll accounting, including computing gross wages, tax withholdings, net pay, and employer payroll taxes. It also includes maintaining payroll records, journalizing payroll transactions, and preparing federal payroll tax forms. (A, CSU)
                                                                                      Course Details:
                                                                                      1. Prerequisite: ACCTG 4A
                                                                                        1. CSU Transfer Course

                                                                                          ACCTG 57
                                                                                          Governmental Accounting

                                                                                          3 units
                                                                                          Effective Term: 2023 Fall Semester
                                                                                          This course is an examination of the accounting processes used within local, state, and federal governments. It includes budgetary control, types of funds, and interpretation of various reports. (A, CSU)
                                                                                          Course Details:
                                                                                          1. Prerequisite: ACCTG 4A
                                                                                            1. CSU Transfer Course

                                                                                              ACCTG 61
                                                                                              Forensic Accounting

                                                                                              3 units
                                                                                              Effective Term: 2023 Fall Semester
                                                                                              This course involves the action of identifying, recording, settling, extracting, sorting, reporting, and verifying past financial data or other accounting activities in settling current or prospective legal disputes or using such past financial data in projecting future financial data to settle legal disputes. (A, CSU)
                                                                                              Course Details:
                                                                                              1. Prerequisite: ACCTG 4A
                                                                                                1. CSU Transfer Course

                                                                                                  *ACCTG 54A is fall only, ACCTG 61 and 57 and spring only, ACCTG 53 and 56 are offered in both fall and spring. 

                                                                                                  Total: 31-32 units