Accounting

Associate Degree

A.S. in Accounting

The Accounting degree is designed for students planning to seek accounting positions in business, industry, or government upon completion of the required course of study. 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. Communication skills, teamwork, computer technology, and ethical behavior are also emphasized.

For those students interested in transferring to a four-year college or university to pursue a bachelor's degree in this major, it is critical that students meet with an SCC counselor to select and plan the courses to fulfill major requirements. Schools vary widely in terms of the required preparation. The courses that SCC requires for an A.S. degree in this major may be different from the requirements needed for a Bachelor's degree.

Catalog Date: June 1, 2020

Degree Requirements

Course Code Course Title Units
ACCT 103 Intermediate Accounting - Part I 4
ACCT 104 Intermediate Accounting - Part II 4
ACCT 301 Financial Accounting 4
ACCT 311 Managerial Accounting 4
ACCT 341 Computerized Accounting 3
ACCT 361 Ethics, Fraud, and Legal Issues for Accountants 3
BUS 300 Introduction to Business 3
A minimum of 10 units from the following: 101
ACCT 101 Fundamentals of College Accounting (3)
ACCT 107 Auditing (3)
ACCT 111 Cost Accounting (3)
ACCT 121 Payroll Accounting (3)
ACCT 123 Federal and California Individual Income Taxation (4)
ACCT 151 Governmental Auditing (3)
ACCT 153 Governmental Accounting (3)
ACCT 343 Computer Spreadsheet Applications for Accounting (2)
BUS 340 Business Law (3)
CISA 315 Introduction to Electronic Spreadsheets (2)
CISA 316 Intermediate Electronic Spreadsheets (2)
CISC 310 Introduction to Computer Information Science (3)
Total Units: 35

1ACCT 343 is Recommended

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.

Student Learning Outcomes

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.
  • 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 such as, but not limited to: individual taxation, auditing, governmental accounting, cost accounting, and payroll accounting.

Career Information

The Accounting degree is designed to provide the knowledge necessary for immediate employment at an entry or intermediate level accounting, recordkeeping, 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 accounting 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.

Certificates of Achievement

Accounting Clerk Certificate

The Accounting Clerk certificate provides fundamental occupational training and preparation for entry-level accounting clerk positions. The program includes basic accounting courses and specialized courses designed for the accounting workplace, including basic computer and business principles courses.

Catalog Date: June 1, 2020

Certificate Requirements

Course Code Course Title Units
ACCT 101 Fundamentals of College Accounting 3
ACCT 121 Payroll Accounting 3
ACCT 341 Computerized Accounting 3
BUS 105 Business Mathematics 3
CISA 315 Introduction to Electronic Spreadsheets 2
A minimum of 6 units from the following: 61
ACCT 123 Federal and California Individual Income Taxation (4)
ACCT 301 Financial Accounting (4)
ACCT 343 Computer Spreadsheet Applications for Accounting (2)
BUS 107 Keyboarding (1 - 3)
CISA 316 Intermediate Electronic Spreadsheets (2)
Total Units: 20

1For BUS 107 student must complete 2 out of the 3 course levels.

Student Learning Outcomes

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

  • analyze and record accounting transactions in both manual and computerized accounting systems.
  • prepare financial statements manually and using a computerized accounting system.
  • solve basic business math problems.
  • demonstrate proficiency in the use of word processing and spreadsheet software.

Career Information

Career opportunities include accounting clerk or entry-level bookkeeper positions such as: accounts payable clerk, accounts receivable clerk, billing clerk, payroll assistant, assistant bookkeeper, or office assistant.


Full Charge Bookkeeper Certificate

The Full Charge Bookkeeper certificate program provides advanced occupational training in accounting. The program provides a strong background in financial and managerial accounting, basic business principles, and business technology.

Catalog Date: June 1, 2020

Certificate Requirements

Course Code Course Title Units
ACCT 101 Fundamentals of College Accounting 3
ACCT 121 Payroll Accounting 3
ACCT 301 Financial Accounting 4
ACCT 311 Managerial Accounting 4
ACCT 341 Computerized Accounting 3
CISA 315 Introduction to Electronic Spreadsheets 2
CISA 316 Intermediate Electronic Spreadsheets 2
A minimum of 6 units from the following: 6
ACCT 123 Federal and California Individual Income Taxation (4)
ACCT 343 Computer Spreadsheet Applications for Accounting (2)
ACCT 361 Ethics, Fraud, and Legal Issues for Accountants (3)
BUS 105 Business Mathematics (3)
Total Units: 27

Student Learning Outcomes

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

  • identify, analyze, record, and report the financial transactions of an organization using manual and computerized accounting systems.
  • measure and categorize costs within a business organization.
  • develop information useful to management in the budgeting, planning, and decision-making processes of an organization.
  • calculate basic federal and California payroll taxes.
  • demonstrate proficiency in the use of word processing and spreadsheet software.

Career Information

Career opportunities include higher level accounting positions, such as full charge bookkeeper, accountant, or accounting supervisor.