Accounting, AS

• ACCT 1A Principles of Accounting Units: 5
• ACCT 1B Principles of Accounting Units: 5
• ACCT 11 Income Tax Procedures Units: 4
• ACCT 89 QuickBooks Units: 3
• BUS 18A Business Law Units: 3
• BUS 19 Legal Environment of Business Units: 3
• BUS 15 Excel Spreadsheets Units: 3
• CSA 20 Computer Information Systems Applications Units: 3
• BUS 2 Introduction to E-Commerce Units: 3
• BUS 20 Introduction to Business Units: 3
• BUS 26 Economics of Business Units: 3
• ACCT 67 Introduction to Personal Finance Units: 3
• ACCT 70 Payroll Accounting Units: 2
• ECON C2001 Principles of Microeconomics Units: 3
• ECON C2002 Principles of Macroeconomics Units: 3

The Accounting Associate in Science Degree is an intensive study of accounting theory as it applies to the business environment designed to prepare students for employment in the fields of accounting and/or bookkeeping. The Accounting major is best suited for the student who wishes to pursue secure rewarding positions such as accounting manager, internal auditor, financial analyst, tax accountant, or controller in corporations, governmental agencies, or not-for-profit organizations. This major is also ideal for students planning to become a Certified Public Accountant (please see the educational requirements per the California Board of Accountancy). The program also meets the needs of employed individuals seeking to learn applications of accounting theory as practiced in the field. The program provides the foundation for individuals to prepare financial statements and record business transactions for all types of business and industry. Students develop a strong knowledge base of U.S. Generally Accepted Accounting Principles (GAAP) and accounting procedures. This program also prepares Business students for transfer to a four-year institution to pursue a bachelor’s degree with an Accounting concentration. It is critical that students meet with a SJDC counselor to select and plan the courses to fulfill major requirements. Schools vary in terms of the required preparation, thus the courses that SJDC requires for an AS degree in this major may be different from the requirements needed for a Bachelor’s degree. A grade of C or better is required in each course taken. Upon successful completion of this program, students will be