Certificate of Achievement in Professional Accountant
2025-2026 Map
Total Units: 17
Term 1
4 Units. Specified core courses are signified by icon.| Course Name | Units | Notes | |
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| ACCT 2: Financial Accounting | 4.00 | ||
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Unit(s): 4.00
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). |
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Term 2
4 Units. Specified core courses are signified by icon.| Course Name | Units | Notes | |
|---|---|---|---|
| ACCT 4: Managerial Accounting | 4.00 | ||
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Prerequisite(s): ACCT 2 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). |
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Term 3
9 Units. Specified core courses are signified by icon.| Course Name | Units | Notes | |
|---|---|---|---|
| ACCT 30: Accounting Capstone | 4.00 | Prerequisite: ACCT 4 (or concurrent enrollment), ACCT 110 (or concurrent enrollment), and ACCT 100 (or concurrent enrollment) | |
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Prerequisite(s): ACCT 4 (or concurrent enrollment), ACCT 110 (or concurrent enrollment), ACCT 100 (or concurrent enrollment) 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. |
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| ACCT 100: QuickBooks Pro-Computerized Accounting | 2.00 | ||
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Prerequisite(s): ACCT 2 or ACCT 20 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. |
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| ACCT 110: Accounting for Payroll | 3.00 | ||
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Unit(s): 3.00
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. |
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