About the Program
Students planning an accounting career should be detail-oriented, be able to analyze and interpret facts and figures quickly and accurately, and make sound decisions. They must also be able to communicate the results. Patience, persistence, self-discipline, and concentration are essential. High school students considering an accounting career are encouraged to take English, mathematics, computer, accounting, and related business courses.
The Accounting program is designed to enable students to: set up, complete, adjust, and summarize records of business activities according to accepted accounting principles and techniques; use accounting information to enhance business planning, decision making, problem solving, and management control; and apply both financial and managerial accounting principles and techniques.
Accounting employment opportunities are expected to increase faster than for many other occupations due to pressure on business and governmental agencies to improve their financial accountability. Demand for skilled accountants will rise as managers rely more on accounting information to make decisions. Knowledge of basic computer applications is essential.
Program Requirements
For current program requirements -> 2023-2024Program Code: 01308.00AS
Type: Career
General Education: Butte Local
Student Learning Outcomes:
Upon successful completion of this program, the student will be able to:
Accumulate, record, and analyze financial data.
Prepare accurate reports for decision making and regulatory compliance.
Understand accounting and business terminology used in business scenarios, and be proficient with commonly used office software programs.
Unit(s): 3.00
Recommended Prep: Reading Level IV; English Level III; Math Level II or MATH 217 or concurrent enrollment
Transfer Status: CSU
Contact Hours:
51.00 hours Lecture
Total Course Hours: 51.00
This course is an introductory accounting course designed for students with little or no prior training in accounting. Topics span the accounting cycle including analysis of business transactions, journalizing, posting, and preparation of financial statements using a hands-on approach. The course prepares students for entry level accounting careers, further study of accounting principles, or to help small business owners manage their own accounting records.
Unit(s): 2.00
Recommended Prep: Reading Level IV; English Level III; Math Level II
Transfer Status: CSU
Contact Hours:
34.00 hours Lecture
/ 17.00 hours Lab
Total Course Hours: 51.00
In this course, students use the features of an electronic calculator to solve business math problems including retail calculations, payroll, and installment buying. Students will develop Ten-Key speed and accuracy using the touch method.
Unit(s): 3.00
Recommended Prep: Reading Level IV; English Level IV
Transfer Status: CSU
Contact Hours:
51.00 hours Lecture
Total Course Hours: 51.00
This course applies the principles of creating ethical and effective business communication to letters, memos, emails, and written and oral reports. The course emphasizes planning, organizing, composing, and revising business documents utilizing appropriate software to prepare and deliver written documents and professional-level oral reports.
Unit(s): 3.00
Recommended Prep: Reading Level IV; English Level III; Math Level II
Transfer Status: CSU/UC
Contact Hours:
51.00 hours Lecture
Total Course Hours: 51.00
This course is survey of business providing a multidisciplinary examination of how culture, society, economic systems, legal, international, political, financial institutions, and human behavior interact to affect a business organization's policy and practices within the U.S. and a global society. Students will learn about how this business context (including issues such as ethics and sustainability) influences the primary areas of business including: organizational structure and design; leadership, human resource management, organized labor practices; marketing; organizational communication; technology; entrepreneurship; legal, accounting, financial practices; the stock and securities market; and therefore affect a business' ability to achieve its organizational goals. (C-ID BUS 110).
Unit(s): 1.00
Recommended Prep: Reading Level IV; English Level III; Math Level I
Transfer Status: CSU
Contact Hours:
12.75 hours Lecture
/ 12.75 hours Lab
Total Course Hours: 25.50
This course is designed for those who want to learn Microsoft Excel for Windows from the perspective of owning or running a business. Course content includes designing and analyzing worksheets and using formulas and functions with an emphasis on accounting principles.
Unit(s): 4.00
Recommended Prep: ACCT 20 or Reading Level IV; English Level III; Math Level III or MATH 217 or concurrent enrollment
Transfer Status: CSU/UC
Contact Hours:
68.00 hours Lecture
Total Course Hours: 68.00
This is the study of accounting as an information system, examining why it is important and how it is used by investors, creditors, and others to make decisions. The course covers the accounting information system, including recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, the financial statements, and statement analysis. Includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics. (C-ID ACCT 110)
Unit(s): 3.00
Recommended Prep: Reading Level IV; English Level III; Math Level II
Transfer Status: CSU/UC
Contact Hours:
51.00 hours Lecture
Total Course Hours: 51.00
This course covers fundamental legal principles pertaining to business transactions and affecting managerial decisions. It introduces the law as an instrument of social and political control in society. Topics include sources of law and ethics, contracts, torts, agency, judicial and administrative processes, employment law, forms of business organizations, and domestic and international governmental regulations. (C-ID BUS 120).
Prerequisite(s): ACCT 2 or ACCT 20
Unit(s): 2.00
Transfer Status: NT
Contact Hours:
34.00 hours Lecture
/ 17.00 hours Lab
Total Course Hours: 51.00
This course provides a transition from a manual accounting system to a typical computerized system. The objective is to collect, summarize and communicate information to decision makers and users via QuickBooks Pro accounting software. Microsoft Excel will be utilized for data summation. Typical documents produced consist of purchase orders, checks, invoices, deposit slips, job cost reports, financial statements, bank reconciliations, payroll tax returns and 1099 forms.
Unit(s): 3.00
Recommended Prep: Reading Level IV; English Level III; Math Level II
Transfer Status: CSU
Contact Hours:
51.00 hours Lecture
Total Course Hours: 51.00
This course examines the role effective human relations plays in enhancing today's diverse, multi-cultural work environment and facilitating individual and organizational success. This course emphasizes concepts and assessment relating to individual factors (such as personality, attitudes, values, learning style) and to how employees throughout organizations interact with one another (such as communication, leadership styles, conflict resolution approaches). The course enables both managers/supervisors and those not currently in leadership roles to better understand work dynamics and devise appropriate strategies to enhance human relations and organizational and career success.
Prerequisite(s): ACCT 2
Unit(s): 4.00
Transfer Status: CSU/UC
Contact Hours:
68.00 hours Lecture
Total Course Hours: 68.00
This course provides students an in depth study of how managers use accounting information in decision-making, planning, directing operations and controlling. It focuses on cost terms and concepts, cost behavior, cost structure and cost-volume-profit analysis. Includes issues relating to cost systems, cost control, profit planning, and performance analysis in manufacturing and service environments. (C-ID ACCT 120).
Unit(s): 3.00
Recommended Prep: Reading Level IV; English Level III; Math Level II and , ACCT 2 or ACCT 20
Transfer Status: NT
Contact Hours:
51.00 hours Lecture
Total Course Hours: 51.00
This course introduces students to the payroll function and the necessary record keeping needed to comply with California and federal laws and regulations. Both manual and computer applications are included.
Unit(s): 1.00
Transfer Status: CSU
Contact Hours:
17.00 hours Lecture
Total Course Hours: 17.00
This course introduces students to identifying essential external and internal communication skills, managing conflict, developing a positive attitude, and creating the professional image for the workplace.
Prerequisite(s): ACCT 4 (or concurrent enrollment) and ACCT 110 (or concurrent enrollment)
Unit(s): 4.00
Recommended Prep: Reading Level IV; English Level III; Math Level IV
Transfer Status: CSU
Contact Hours:
68.00 hours Lecture
Total Course Hours: 68.00
The Capstone course is the culmination of the accounting knowledge learned in previous courses (ACCT 20, ACCT 2, ACCT 4, ACCT 100, and ACCT 110) preparing students to enter the accounting workforce. The course involves substantial accounting simulations where students apply the accounting cycle, prepare supporting work-papers, create budgets and variance analysis, and synthesize their accounting skills. This course will assist students in preparing for the American Institute of Professional Bookkeepers' certification exam.
Unit(s): 3.00
Recommended Prep: Reading Level IV; English Level III; Math Level II
Transfer Status: CSU
Contact Hours:
51.00 hours Lecture
Total Course Hours: 51.00
This course explores the nature, function and importance of marketing. It focuses on conducting opportunity analysis, assessing consumer behavior, engaging in marketing research, and target marketing as the basis for devising marketing objectives and plans. Students will develop and assess marketing strategies to meet the needs of consumer and business to business (B2B) target markets using the "4 P's": product, promotion, price and place. The emphasis is on ethical, needs-satisfaction, relationship marketing in today's global, technology-infused, competitive environment.
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Contacts
LaRee Hartman, Chair
(530) 895-2207
Department Office: BE 116
(530) 895-2371
Counseling and Advising:
(530) 895-2378
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