Accounting

Associate in Science Degree (AS)

The Accounting degree is designed for students planning to seek accounting positions in business, industry, or government upon completion of two years of college study.  The program also meets the needs of employed individuals seeking to learn applications of 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.  Communication skills, teamwork, computer technology, and ethical behavior are also emphasized.

The degree is designed to provide knowledge necessary for immediate employment at an entry or intermediate level accounting, bookkeeping, or clerk position with many private sector and government organizations.  The degree is also designed to provide an excellent base of knowledge for those who would like to pursue an advanced degree in accounting, business, economics, or law.  The courses also meet unit requirements of local area governmental employers’ promotional exams in accounting.  All the accounting courses in this program can be used to meet unit requirements of the California State Board of Accountancy’s Certified Public Accountant’s exam.

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

  • record, classify, summarize, and report the business transactions of a company.
  • prepare financial statements in conformity with U.S. Generally Accepted Accounting Principles (GAAP).
  • explain and integrate the role of ethics and standards of professional conduct in the accounting profession.
  • use the microcomputer to record accounting transactions and prepare financial reports.
  • demonstrate the ability to support management functions through budgeting, planning, and decision-making.
  • integrate the principles of business, business law, and economics into accounting functions.
  • apply principles of accounting to more advanced topics not limited to: individual taxation, auditing, governmental accounting, cost accounting, and payroll accounting.

Associate in Science Degree

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