Academic Programs - Butte College

Associate in Science Degree in Accounting

2023-2024 Map

Total Units: 60 - 71

Term 1

15.00 - 17.00 Units. Specified core courses are signified by icon.

	Course Name	Units	Notes
	ACCT 20: Introduction to Accounting	3.00
Unit(s): 3.00 Transfer Status: CSU Contact Hours: 51.00 hours Lecture Out of Class Hours: 102.00 Total Course Hours: 153.00 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.
	BCIS 46: Business Math Calculations	2.00
Unit(s): 2.00 Transfer Status: CSU Contact Hours: 34.00 hours Lecture / 17.00 hours Lab Out of Class Hours: 68.00 Total Course Hours: 119.00 In this course, students use the features of a business 10-key calculator to solve business math problems including banking, payroll, invoicing, markups/markdowns, interest, present and future value, credit cards, student loans, types of insurance, installment buying, and mortgages. Students will develop Ten-Key speed and accuracy using the touch method.
	English Competency: Area D (Select One)	4.00

	Math Competency (Select One)	3.00 - 5.00	Math placement varies; may be satisfied by high school coursework. Meets Area E if satisfied through college coursework.

	Area F Choice: Self Integration (Select One)	3.00	Department recommends BUS 62.

Term 2

14.00 - 16.00 Units. Specified core courses are signified by icon.

	Course Name	Units	Notes
	ACCT 2: Financial Accounting	4.00
Unit(s): 4.00 Transfer Status: CSU/UC Contact Hours: 68.00 hours Lecture Out of Class Hours: 136.00 Total Course Hours: 204.00 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).
	BCIS 13: Business Communication	3.00
Unit(s): 3.00 Transfer Status: CSU Contact Hours: 51.00 hours Lecture Out of Class Hours: 102.00 Total Course Hours: 153.00 This course applies the principles of ethical and effective communication to the creation of letters, memos, emails, and written and oral reports for a variety of business situations. The course emphasizes planning, organizing, composing, and revising business documents using word processing software for written documents and presentation-graphics software to create and deliver professional-level oral reports. This course is designed for students who already have college-level writing skills. (C-ID BUS 115).
	BCIS 81: Microsoft Excel for Business	1.00
Unit(s): 1.00 Transfer Status: CSU Contact Hours: 12.75 hours Lecture / 12.75 hours Lab Out of Class Hours: 25.50 Total Course Hours: 51.00 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.
	BUS 20: Introduction to Business	3.00	Meets Area B.
Unit(s): 3.00 Transfer Status: CSU/UC Contact Hours: 51.00 hours Lecture Out of Class Hours: 102.00 Total Course Hours: 153.00 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).
	Area E Choice (Select One)	3.00 - 5.00	Only necessary if Math competency was not satisfied through college coursework.

Term 3

13.50 - 18.50 Units. Specified core courses are signified by icon.

	Course Name	Units
	ACCT 4: Managerial Accounting	4.00
Prerequisite(s): ACCT 2 Unit(s): 4.00 Transfer Status: CSU/UC Contact Hours: 68.00 hours Lecture Out of Class Hours: 136.00 Total Course Hours: 204.00 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).
	ACCT 100: QuickBooks Pro-Computerized Accounting	2.00
Prerequisite(s): ACCT 2 or ACCT 20 Unit(s): 2.00 Transfer Status: NT Contact Hours: 34.00 hours Lecture / 17.00 hours Lab Out of Class Hours: 68.00 Total Course Hours: 119.00 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.
	ACCT 110: Accounting for Payroll	3.00
Unit(s): 3.00 Transfer Status: NT Contact Hours: 51.00 hours Lecture Out of Class Hours: 102.00 Total Course Hours: 153.00 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.
	BUS 8: Introduction to Business Law	3.00
Unit(s): 3.00 Transfer Status: CSU/UC Contact Hours: 51.00 hours Lecture Out of Class Hours: 102.00 Total Course Hours: 153.00 Fundamental legal principles pertaining to business transactions. Introduction to the legal process. Topics include sources of law and ethics, contracts, torts, agency, criminal law, business organizations, and judicial and administrative processes. (C-ID BUS 125).
	Area A Choice (Select One)	1.00 - 5.00

	Area F Choice: Kinesiology Activity (Select One)	0.50 - 1.50

Term 4

17.50 - 19.50 Units. Specified core courses are signified by icon.

	Course Name	Units	Notes
	ACCT 30: Accounting Capstone	4.00
Prerequisite(s): ACCT 4 (or concurrent enrollment), ACCT 110 (or concurrent enrollment), ACCT 100 (or concurrent enrollment) Unit(s): 4.00 Transfer Status: CSU Contact Hours: 68.00 hours Lecture Out of Class Hours: 136.00 Total Course Hours: 204.00 This course is intended to be taken in one of the final two semesters of the accounting program to consolidate training of students who are entering 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.
	BCIS 33: Skills for the Working Professional	1.00
Unit(s): 1.00 Transfer Status: CSU Contact Hours: 17.00 hours Lecture Out of Class Hours: 34.00 Total Course Hours: 51.00 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.
	BUS 35: Leading and Supervising Teams	3.00	Meets Multicultural Breadth competency.
Unit(s): 3.00 Transfer Status: CSU Contact Hours: 51.00 hours Lecture Out of Class Hours: 102.00 Total Course Hours: 153.00 This course invites current and future managers to build foundational skills for leading teams of employees in a diverse, multicultural work environment. The focus is on self-assessment, analyzing to understand work situations, as well as developing leadership skills and strategies. This course emphasizes individual factors impacting success including communication skills, conflict resolution, motivation, decision making, leadership style, and business ethics.
	BUS 64: Principles of Marketing	3.00
Unit(s): 3.00 Transfer Status: CSU Contact Hours: 51.00 hours Lecture Out of Class Hours: 102.00 Total Course Hours: 153.00 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.
	Area C Choice (Select One)	3.00 - 4.00

	Area F Choice: Kinesiology Activity (Select One)	0.50 - 1.50

	Elective (any course numbered 1-99)	3.00	Only necessary if the 60 units needed to graduate have not been completed. Consider taking a CSU or IGETC General Education course. Visit www.assist.org to see CSU options.