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)
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Complete the following: |
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Bus 1A |
Financial Accounting |
4 units |
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Bus 1B |
Managerial Accounting |
4 units |
|
Bus 2A |
Intermediate Accounting |
3 units |
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Bus 2B |
Intermediate Accounting |
3 units |
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CIS 13 |
Introduction to Computers |
3 units |
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Law 5 |
Contracts, Sales and Commercial Paper |
3 units |
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And two courses from the following: |
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Bus 4 |
Cost Accounting |
3 units |
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Bus 5A |
Income Tax Accounting |
4 units |
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Law 6 |
Agency, Corporations and Partnerships |
3 units |
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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.
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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.
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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.
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