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Home > Academic Divisions > Business Division > Accounting

DEGREES AND CERTIFICATES

Associate in Science Degree and Certificate of Achievement


By completing the degree or certificate requirements of the accounting program, students will acquire the ability to apply the fundamental theory, principles, and practices of the accounting cycle for unincorporated and corporate forms of business, financial, and managerial accounting theory as well as cost accounting and cost procedures used in business and industry. The student will also learn income tax regulations pertaining to individual and business income tax preparations and planning. Competencies will be assessed regularly through examinations and comprehensive problems. The major provides career opportunities in entry-level accounting positions.

Associate in Science Degree

(click on course number or scroll down the page to view the course description)

Complete the following:

Bus 1A

Financial Accounting

4 units

Bus 1B

Managerial Accounting

4 units

Bus 2A

Intermediate Accounting

3 units

Bus 2B

Intermediate Accounting

3 units

CIS 13

Introduction to Computers

3 units

Law 5

Contracts, Sales and Commercial Paper

3 units

And two courses from the following:

Bus 4

Cost Accounting

3 units

Bus 5A

Income Tax Accounting

4 units

Law 6

Agency, Corporations and Partnerships

3 units

Total Units

26-27 units

Click here for the El Camino College Catalog to view course descriptions for the general education requirements and other electives,.  Click here to view the current Schedule of Classes.

 

Preparation for the Transfer Major

For information on specific university major requirements, please obtain a transfer curriculum guide sheet in the Counseling Services Center, consult with your counselor, or visit the Transfer Center.  You may use the transfer major requirements to help you fulfill your associate degree requirements.

 

Certificate of Achievement

A Certificate of Achievement will be granted to the student who completes the program with at least a C average; at least 15 units must be completed at El Camino College (click on course number to view description or scroll down the page to view the course description):

Complete the following

Bus 1A

Financial Accounting

4 units

Bus 1B

Managerial Accounting

4 units

Bus 2A

Intermediate Accounting

3 units

Bus 2B

Intermediate Accounting

3 units

CIS 13

Introduction to Computers

3 units

Law 5

Contracts, Sales and Commercial Paper

3 units

And two courses from the following:

Bus 4

Cost Accounting

3 units

Bus 5A

Income Tax Accounting

4 units

Law 6

Agency, Corporations and Partnerships

3 units

Total Units

26-27 units

Click here for the El Camino College Catalog to view course descriptions for the general education requirements and other electives, or here to view the current semester's  Schedule of Classes.

 

Course Descriptions

Required Classes:

 

Business 1A
Financial Accounting

4 units; 4 hours lecture, 1 hour lab
Recommended Preparation: eligibility for English 1A
Credit, degree applicable
Transfer CSU - limitations apply, UC;
(CAN BUS 2; Business 1A, 1B = CAN BUS SEQ A)

This is an introductory course covering the fundamentals of financial accounting of the corporate entity. Topics will include the analysis, recording, and summarizing of accounting transactions on the accrual basis. An emphasis will be on accounting as an information system to meet the demands of users for decision making.

back to A.S. Degree requirements; back to Certificate Requirements

 

Business 1B
Managerial Accounting

4 units; 4 hours lecture, 1 hour lab
Prerequisite: Business 1A with a minimum grade of C
Credit, degree applicable
Transfer CSU - limitations apply, UC;
(CAN BUS 4; Business 1A, 1B = CAN BUS SEQ A)

This course emphasizes advanced accounting theory, principles and practices for the corporation form of ownership. A major focus of the course is on managerial, cost, and manufacturing accounting and related issues in the corporate environment.

back to A.S. Degree requirements; back to Certificate Requirements

 

Business 2A
Intermediate Accounting

3 units; 3 hours lecture
Prerequisite: Business 1B with a minimum grade of C
Credit, degree applicable
Transfer CSU

This course emphasizes advanced financial accounting theory and practice for the corporate form of ownership. A major focus of the course is on the preparation and analysis of complex financial statements, notes and special reporting issues.

back to A.S. Degree requirements; back to Certificate Requirements

 

Business 2B
Intermediate Accounting

3 units; 3 hours lecture
Prerequisite: Business 2A with a minimum grade of C
Credit, degree applicable
Transfer CSU

This course is a continuation of the study of advanced financial and managerial accounting theory and practice for the corporate form of ownership. A major focus of the course is on the analysis, evaluation, and preparation of complex corporate financial statements including notes, special topics, and special reporting issues.

back to A.S. Degree requirements; back to Certificate Requirements

 

Business 4
Cost Accounting

3 units; 3 hours lecture
Prerequisite: Business 1B with a minimum
grade of C or equivalent experience
Credit, degree applicable
Transfer CSU

This course emphasizes the theory and practice of cost accounting and cost procedures used in business and industry. A major focus is on job order, process, and standard cost methods.

back to A.S. Degree requirements; back to Certificate Requirements

 

Business 5A
Income Tax Accounting

4 units; 4 hours lecture
Prerequisite: Business 1A with a minimum
grade of C or equivalent experience
Credit, degree applicable
Transfer CSU

This course emphasizes income tax regulations pertaining to individual and business income tax reporting. A major focus of this course is on income inclusions, exclusions, exemptions, capital gains and losses, business and individual deductions.

back to A.S. Degree requirements; back to Certificate Requirements

 

Computer Information Systems 13
Introduction to Computers

3 units; 2 hours lecture, 3 hours lab
Recommended Preparation: eligibility for English 2R
Credit, degree applicable
Transfer CSU, UC; (CAN BUS 6)

This course is an introduction to computers and application software. It is designed as both an introduction and an entry-level overview for other Computer Information Systems classes. The class covers operating systems, computer security, application software, and hardware. Laboratory exercises focus on application software including spreadsheets, word processors, databases, presentation tools, and the use of the Internet. A programming language is used to teach design and logic.

back to A.S. Degree requirements; back to Certificate Requirements

 

Law 5
Contracts, Sales and Commercial Paper

3 units; 3 hours lecture
Recommended Preparation: eligibility for English A
Credit, degree applicable
Transfer CSU*, UC*;
(CAN BUS 8)

This course examines court systems, statutory laws, legal and equitable remedies, contract agreements as foundations for other commercial laws, law of sales and purchases of goods, commercial paper including promissory notes, drafts, checks and certificates of deposits.

*Note: There may be CSU course limitations for students completing Law 5 and Law 4. Check with the transfer school for transfer status of this course.
*Note: The maximum UC credit allowed for students completing Law 5 and Law 6 is one course.

back to A.S. Degree requirements; back to Certificate Requirements

 

Law 6
Agency, Corporations and Partnerships

3 units; 3 hours lecture
Prerequisite:  Law 5 with a minimum grade of C
Credit, degree applicable
Transfer CSU, UC*

The focus of this course is on business organizations and employer/employee relationships and liabilities:  agency, corporations, partnerships, Limited Liability Company (LLC), and Limited Liability Partnerships (LLP).  Business torts and government regulations of business are covered.

*Note:  The maximum UC credit allowed for students completing Law 6 and Law 5 is one course.

back to A.S. Degree requirements; back to Certificate Requirements

 

Other Accounting Classes:

 

Business 11
Accounting for Small Business

3 units; 3 hours lecture
Recommended Preparation:  eligibility for English 2R
Credit, degree applicable

This course includes basic accounting procedures, preparation and analysis of financial statements, banking, payroll processes, and special accounting journals.  This is an accounting course for small business in service and retail environments.

Note:  This course is not open to students who have credit for or are currently enrolled in Business 1A.  Not recommended for the student who has completed two years of high school bookkeeping with a grade of C or better.

back to A.S. Degree requirements; back to Certificate Requirements

 

Business 3
QuickBooks

2 units; 1.5 hours lecture, 1.5 hours lab
Credit, degree applicable
Transfer CSU

In this course students will be introduced to basic financial record keeping software using the double-entry system for recording transactions.  Emphasis will be placed on how to use the accounting application software in a small business environment.

Note:  Letter grade or CR/NCR option.

back to A.S. Degree requirements; back to Certificate Requirements

 

Business 5C
Income Tax Microcomputer Applications

1 unit; .5 hour lecture, 1 hour lab
Prerequisite:  Business 5A with a minimum
grade of C or concurrent enrollment
or equivalent experience
Credit, degree applicable
Transfer CSU, UC

This course is an introduction to computer application in tax preparation and planning.  A major focus of the course is on preparation and analysis of tax returns by using a current tax software program.

Note:  Letter grade or CR/NCR option.

back to A.S. Degree requirements; back to Certificate Requirements

 

To view course descriptions for other Business Division classes, click on your field of interest:

To view course descriptions for other El Camino College classes, click here to ECC's College Catalog.

 

 



 Last Updated On: 9/15/08