Accounting – Major #2010

Certificate of Achievement Program Map

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. OR
  3. Advisory: CIT 15
  4. ) AND
  5. Advisory:
  6. )

BT 24 - Beginning Excel or CIT 23 - 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:
    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:

      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)
      Course Details:
      1. Advisory: ENGL C1000

      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

      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

      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

      Major Course

      3 units

      Select one of the following (3 courses in total are required): 

      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

      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

      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

      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

      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

      *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

      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

      Major Course

      6 units

      Select two of the following (3 in total are required): 

      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

      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

      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

      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

      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

      *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