Skip to Content


Accounting

Overview Degrees/Certificates Courses Faculty

Associate Degree

A.A. in Accounting

This program provides training for entry-level employment in private industry, government accounting, or for self-employment as a provider of computer-based bookkeeping and/or tax services. In addition, those individuals already employed in accounting can work toward career advancement by taking additional courses. Generally, employment in this specialization also requires proficiency in computer applications and good communication skills.

Highlights include:

* A traditional course of study in Accounting Fundamentals, Financial Reporting, Managerial Analytical Techniques, State and Federal Income Taxation, Cost Accounting, and Auditing

* State-of-the-art software and equipment to provide computerized accounting training

* Internships, work experience with local employers for college units, job shadowing, guest speakers from the accounting industry, field trips to accounting offices

* A lab with tutorial assistance





Note to Transfer Students:

If you are interested in transferring to a four-year college or university to pursue a bachelor’s degree in this major, it is critical that you meet with a CRC counselor to select and plan the courses for your major. Schools vary widely in terms of the required preparation. The courses that CRC requires for an Associate’s degree in this major may be different from the requirements needed for the Bachelor’s degree.

Catalog Date: August 1, 2024

Degree Requirements

Course Code Course Title Units
BUSINESS CORE:
ACCT 301 Financial Accounting 4
ACCT 311 Managerial Accounting 4
ACCT 341 Computerized Accounting 3
BUS 340 Business Law (3) 3
   or BUS 345 Law and Society (3)
ACCT 103 Intermediate Accounting - Part I 4
ACCT 104 Intermediate Accounting - Part II 4
ACCT 111 Cost Accounting 3
A minimum of 4 units from the following: 4
CISA 315 Introduction to Electronic Spreadsheets (2)
CISA 316 Intermediate Electronic Spreadsheets (2)
CISA 320 Introduction to Database Management (1)
CISA 321 Intermediate Database Management (1)
A minimum of 7 units from the following: 7
ACCT 107 Auditing (3)
ACCT 121 Payroll Accounting (3)
ACCT 125 Federal and State Individual Taxation (4)
ACCT 128 Taxation of Corporations, Partnerships, Estates, and Trusts (4)
ACCT 153 Governmental Accounting (3)
ACCT 498 Work Experience in Accounting (0.5 - 4)
Total Units: 36

The Accounting Associate in Arts (A.A.) degree may be obtained by completion of the required program, plus general education requirements, plus sufficient electives to meet a 60-unit total. See CRC graduation requirements.

Student Learning Outcomes

Upon completion of this program, the student will be able to:

  • SYNTHESIZE GENERAL ACCOUNTING THEORY AND PRACTICE INTO FINANCIAL RECORDS This includes the ability to: A. Demonstrate a firm understanding and working knowledge of basic accounting terminology and the process by which transactions are analyzed and transformed into financial statements. B. Compute, classify, record, and verify numerical date, both manually and with computing equipment, in order to develop and maintain financial records.
  • ANALYZE BUSINESS INFORMATION AND INFER THE RESOLUTION OF KEY ISSUES (ANALYTICAL SKILLS) This includes the ability to: A. Demonstrate intelligent interpretation and use of financial statements in managing and analyzing business operations. B. Demonstrate the ability to identify key issues, research relevant data, and think critically, and analytically about the possible solutions for the financial problem encountered.
  • COMPOSE EFFECTIVE ACCOUNTING INFORMATION DOCUMENTS AND COMMUNICATE THEM TO APPROPRIATE USERS (COMMUNICATION SKILLS) This includes the ability to: A. Create accurate, professional, and appropriate accounting documents and reports for the business entity served. B. Receive and process written and oral financial information and prepare the appropriate response for management, investor, clients, or other fellow professionals. C. Work effectively, individually and as a member of a group.
  • INTEGRATE TECHNOLOGY INTO THE DEVELOPMENT OF ACCOUNTING INFORMATION (TECHNOLOGY SKILLS) This includes the ability to: A. Demonstrate effective use of all technology applicable to the accounting field. B. Demonstrate proficiency in the use of accounting software, spreadsheets, and databases applicable to accounting practice and procedures.
  • ANALYZE, SUMMARIZE AND INTERPRET FINANCIAL INFORMATION (CRITICAL THINKING SKILLS) This includes the ability to: A. Record, summarize, analyze, and interpret financial activities to permit individuals and organizations to make informed judgments and sensible business decisions. B. Comprehend an unrelated set of financial facts; identify and anticipate problems and find acceptable solutions for the business entity served.
  • EVALUATE ACTIONS FOR INTEGRITY AND HONESTY (ETHICS) This includes the ability to: A. Practice high ethical standards in all contacts with employers, clients, co workers, and general public. B. Demonstrate the ability to act with integrity and honesty and choose an ethical course of action.
  • SUPPORT ACTIONS THAT IMPROVE THE ABILITY TO INTERACT EFFECTIVELY IN DIVERSE ENVIRONMENTS AND WITH DIVERSE PERSONS. (DIVERSITY) This includes the ability to demonstrate the ability to relate and interact effectively in teams consisting of individuals with differing interest, gender, backgrounds, and professions.

Career Information

Account Clerk; Accounting Technician; Accountant Trainee; Auditor; Bank Employee/Examiner; Certified Public Accountant; Cost Accountant; Insurance Employment; Revenue Agent (FTB/IRS);Tax Preparer; Bookkeeper for: Accounts Receivable, Accounts Payable, General Ledger, Full-Charge Bookkeeper Some career options may require more than two years of college study.

Certificates of Achievement

Accounting Clerk Certificate

This Certificate is designed to provide the skills necessary for clerical level positions within an Accounting environment. These positions support Accounting professionals and para-professional positions.

Catalog Date: August 1, 2024

Certificate Requirements

Course Code Course Title Units
ACCT 101 Fundamentals of College Accounting (3) 3 - 4
   or ACCT 301 Financial Accounting (4)
ACCT 341 Computerized Accounting 3
ACCT 121 Payroll Accounting 3
CISA 315 Introduction to Electronic Spreadsheets 2
CISA 305 Beginning Word Processing 2
BUS 310 Business Communications (3) 3
   or ENGWR 301 College Composition and Literature (3)
A minimum of 5 units from the following: 5
BUSTEC 101 Computer Keyboarding: 10-Key (1)
BUSTEC 302 Computer-Keyboarding (2)
BUS 105 Business Mathematics (3)
CISA 316 Intermediate Electronic Spreadsheets (2)
CISA 320 Introduction to Database Management (1)
ACCT 498 Work Experience in Accounting (0.5 - 4)
Total Units: 21 - 22

Student Learning Outcomes

Upon completion of this program, the student will be able to:

  • COMPOSE EFFECTIVE ACCOUNTING INFORMATION DOCUMENTS AND COMMUNICATE THEM TO APPROPRIATE USERS (COMMUNICATION SKILLS) This includes the ability to: A. Create accurate, professional, and appropriate accounting documents and reports for the business entity served. B. Receive and process written and oral financial information and prepare the appropriate response for management, investor, clients, or other fellow professionals. C. Work effectively, individually and as a member of a group.
  • INTEGRATE TECHNOLOGY INTO THE DEVELOPMENT OF ACCOUNTING INFORMATION (TECHNOLOGY SKILLS) This includes the ability to: A. Demonstrate effective use of all technology applicable to the accounting field. B. Demonstrate proficiency in the use of accounting software, spreadsheets, and databases applicable to accounting practice and procedures.
  • EVALUATE ACTIONS FOR INTEGRITY AND HONESTY (ETHICS) This includes the ability to: A. Practice high ethical standards in all contacts with employers, clients, co workers, and general public. B. Demonstrate the ability to act with integrity and honesty and choose an ethical course of action.

Accounting, Advanced Certificate

This program is designed for a student who wishes to develop advanced levels of Accounting skills but not earn a degree. These requirements match the major requirements of the Accounting Degree but do not include General Education.

Catalog Date: August 1, 2024

Certificate Requirements

Course Code Course Title Units
ACCT 301 Financial Accounting 4
ACCT 311 Managerial Accounting 4
ACCT 341 Computerized Accounting 3
BUS 340 Business Law (3) 3
   or BUS 345 Law and Society (3)
ACCT 103 Intermediate Accounting - Part I 4
ACCT 104 Intermediate Accounting - Part II 4
ACCT 111 Cost Accounting 3
A minimum of 4 units from the following: 4
CISA 315 Introduction to Electronic Spreadsheets (2)
CISA 316 Intermediate Electronic Spreadsheets (2)
CISA 320 Introduction to Database Management (1)
A minimum of 7 units from the following: 7
ACCT 107 Auditing (3)
ACCT 121 Payroll Accounting (3)
ACCT 125 Federal and State Individual Taxation (4)
ACCT 128 Taxation of Corporations, Partnerships, Estates, and Trusts (4)
ACCT 153 Governmental Accounting (3)
ACCT 498 Work Experience in Accounting (0.5 - 4)
CISA 321 Intermediate Database Management (1)
Total Units: 36

Student Learning Outcomes

Upon completion of this program, the student will be able to:

  • SYNTHESIZE GENERAL ACCOUNTING THEORY AND PRACTICE INTO FINANCIAL RECORDS This includes the ability to: A. Demonstrate a firm understanding and working knowledge of basic accounting terminology and the process by which transactions are analyzed and transformed into financial statements. B. Compute, classify, record, and verify numerical date, both manually and with computing equipment, in order to develop and maintain financial records.
  • ANALYZE BUSINESS INFORMATION AND INFER THE RESOLUTION OF KEY ISSUES (ANALYTICAL SKILLS) This includes the ability to: A. Demonstrate intelligent interpretation and use of financial statements in managing and analyzing business operations. B. Demonstrate the ability to identify key issues, research relevant data, and think critically, and analytically about the possible solutions for the financial problem encountered.
  • COMPOSE EFFECTIVE ACCOUNTING INFORMATION DOCUMENTS AND COMMUNICATE THEM TO APPROPRIATE USERS (COMMUNICATION SKILLS) This includes the ability to: A. Create accurate, professional, and appropriate accounting documents and reports for the business entity served. B. Receive and process written and oral financial information and prepare the appropriate response for management, investor, clients, or other fellow professionals. C. Work effectively, individually and as a member of a group.
  • INTEGRATE TECHNOLOGY INTO THE DEVELOPMENT OF ACCOUNTING INFORMATION (TECHNOLOGY SKILLS) This includes the ability to: A. Demonstrate effective use of all technology applicable to the accounting field. B. Demonstrate proficiency in the use of accounting software, spreadsheets, and databases applicable to accounting practice and procedures.
  • ANALYZE, SUMMARIZE AND INTERPRET FINANCIAL INFORMATION (CRITICAL THINKING SKILLS) This includes the ability to: A. Record, summarize, analyze, and interpret financial activities to permit individuals and organizations to make informed judgments and sensible business decisions. B. Comprehend an unrelated set of financial facts; identify and anticipate problems and find acceptable solutions for the business entity served.
  • EVALUATE ACTIONS FOR INTEGRITY AND HONESTY (ETHICS) This includes the ability to: A. Practice high ethical standards in all contacts with employers, clients, co workers, and general public. B. Demonstrate the ability to act with integrity and honesty and choose an ethical course of action.
  • SUPPORT ACTIONS THAT IMPROVE THE ABILITY TO INTERACT EFFECTIVELY IN DIVERSE ENVIRONMENTS AND WITH DIVERSE PERSONS. (DIVERSITY) This includes the ability to: A. Demonstrate the ability to relate and interact effectively in teams consisting of individuals with differing interest, gender, backgrounds, and professions.

Accounting, Taxation Certificate

This certificate acknowledges student achievement and proficiency in preparing and reviewing the income tax returns of individuals and business entities together with an understanding of necessary federal and state tax administration compliance requirements that are necessary in the policies of the Internal Revenue Service and the Franchise Tax Board.

Catalog Date: August 1, 2024

Certificate Requirements

Course Code Course Title Units
ACCT 301 Financial Accounting 4
ACCT 341 Computerized Accounting 3
ACCT 121 Payroll Accounting 3
ACCT 125 Federal and State Individual Taxation 4
ACCT 128 Taxation of Corporations, Partnerships, Estates, and Trusts 4
ACCT 160 Volunteer Income Tax Assistance 2
A minimum of 2 units from the following: 2
CISA 315 Introduction to Electronic Spreadsheets (2)
CISA 316 Intermediate Electronic Spreadsheets (2)
CISA 320 Introduction to Database Management (1)
CISA 321 Intermediate Database Management (1)
Total Units: 22

Student Learning Outcomes

Upon completion of this program, the student will be able to:

  • ANALYZE BUSINESS INFORMATION AND INFER THE RESOLUTION OF KEY ISSUES (ANALYTICAL SKILLS) This includes the ability to:<br> A. Demonstrate intelligent interpretation and use of financial statements in managing and analyzing business operations.<br> B. Demonstrate the ability to identify key issues, research relevant data, and think critically, and analytically about the possible solutions for the financial problem encountered.
  • COMPOSE EFFECTIVE ACCOUNTING INFORMATION DOCUMENTS AND COMMUNICATE THEM TO APPROPRIATE USERS (COMMUNICATION SKILLS) This includes the ability to:<br> A. Create accurate, professional, and appropriate accounting documents and reports for the business entity served.<br> B. Receive and process written and oral financial information and prepare the appropriate response for management, investor, clients, or other fellow professionals.<br> C. Work effectively, individually and as a member of a group.
  • ANALYZE, SUMMARIZE AND INTERPRET FINANCIAL INFORMATION (CRITICAL THINKING SKILLS) This includes the ability to:<br> A. Record, summarize, analyze, and interpret financial activities to permit individuals and organizations to make informed judgments and sensible business decisions.<br> B. Comprehend an unrelated set of financial facts; identify and anticipate problems and find acceptable solutions for the business entity served.
  • EVALUATE ACTIONS FOR INTEGRITY AND HONESTY (ETHICS) This includes the ability to:<br> A. Practice high ethical standards in all contacts with employers, clients, co-workers, and the general public.<br> B. Demonstrate the ability to act with integrity and honesty and choose an ethical course of action.

Accounting Certificate

Catalog Date: August 1, 2024

Certificate Requirements

Course Code Course Title Units
ACCT 107 Auditing 3
ACCT 111 Cost Accounting 3
ACCT 301 Financial Accounting 4
ACCT 311 Managerial Accounting 4
ACCT 341 Computerized Accounting 3
BUS 340 Business Law (3) 31
Total Units: 20

1Business 341 recommended for students intending to enter public accounting professions.