Interest Areas

Business Hospitality and Entrepreneurship

Accounting

Courses Offered at

Lake County Campus

Online

Woodland Campus

Certificates & Degrees

Accounting Certificate

Accounting (A.S.)

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Spring 2025 — Classes start Jan 13

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ACCT Class Schedule

About the Accounting Discipline

Accounting provides you with the information and experience to make educated decisions in all of your endeavors. Most businesses and organizations depend on in-house or contracted accountants (or both) to measure performance and provide financial information and forecasts. Students will learn the rules and language that govern business. They will learn how to use, interpret, prepare and present financial statements that can be used to assist business planning and decision-making. Students will understand and apply financial analysis techniques. An education in accounting can lead to a position preparing financial statements, balance sheets and tax returns at an accounting/CPA firm, small business, large corporation, financial institution, government agency or any number of organizations. This is also the foundation for four-year college studies in accounting.

Certificates in Accounting

The Accounting Certificate of Achievement is designed for students who would like to become full-charge bookkeepers. The certificate can also be used as a stepping stone towards the Associate of Science Degree in Accounting. After completing the coursework for this certificate, a student will be able to use introductory managerial accounting concepts to make decisions within a business. They will be able to apply generally accepted accounting principles to record common business transactions, to prepare simple financial statements, and to analyze the results of operations, cash flows, and financial position as reported. Students will learn to use computer technology and applications to record, report, and analyze business transactions and their effects on operating, investing, and financing activities.

Program MapOpen PDF

Program maps suggest courses to take by semester and include career and transfer information when available.

Required Courses for this major (30.5 Total Units)

ACCT1 Principles of Accounting-Financial (4 Units)
ACCT2 Principles of Accounting-Managerial (4 Units)
ACCT3 Computerized Accounting (3 Units)
ACCT6 Individual Income Taxes-Federal/State (4 Units)
ACCT9 Business Payroll Procedures (3 Units)
ACCT50 General Accounting (3 Units)
BCA15 Business Computer Applications – Beginning (3 Units)
BCA20 Computer Calculation (1.5 Units)
BCA33 Microsoft Excel II (1 Unit)
BCA34 Microsoft Excel III (1 Unit)
GNBUS56 Business Mathematics (3 Units)

Associate Degrees in Accounting

Accounting is the language of business. The Accounting Associate in Science Degree is designed to prepare students for employment in the fields of accounting and/or bookkeeping. This major is best suited for the student who wishes to pursue secure rewarding positions such as accounting manager, internal auditor, financial analyst, tax accountant, or controller in public accounting firms, corporations, governmental agencies, or not-for-profit organizations. Accounting provides you with the information and experience to make educated decisions in all of your endeavors. Most businesses and organizations depend on in-house or contracted accountants (or both) to measure performance and provide financial information and forecasts. Students will learn the rules and language that govern business. They will learn how to use, interpret, prepare and present financial statements that can be used to assist business planning and decision-making. Students will understand and apply financial analysis techniques. An education in accounting can lead to a position preparing financial statements, balance sheets and tax returns at an accounting/CPA firm, small business, large corporation, financial institution, government agency or any number of organizations. This is also the foundation for four-year college studies in accounting.

Program MapOpen PDF

Program maps suggest courses to take by semester and include career and transfer information when available.

Required Courses for this major (36.5 Total Units)^†

ACCT1 Principles of Accounting-Financial (4 Units)
ACCT2 Principles of Accounting-Managerial (4 Units)
ACCT3 Computerized Accounting (3 Units)
ACCT6 Individual Income Taxes-Federal/State (4 Units)
ACCT9 Business Payroll Procedures (3 Units)
ACCT50 General Accounting (3 Units)
BCA15 Business Computer Applications – Beginning (3 Units)
BCA20 Computer Calculation (1.5 Units)
BCA33 Microsoft Excel II (1 Unit)
BCA34 Microsoft Excel III (1 Unit)
GNBUS10 Introduction To Business (3 Units)
GNBUS18 Business Law (3 Units)
GNBUS56 Business Mathematics (3 Units)

^†Additional courses are required to earn your degree. Talk to a counselor to learn more.

Courses in Accounting

ACCT1A (0.5 unit)

Principles of Accounting - Financial Lab

ACCT1 (4 units)

Principles of Accounting-Financial

ACCT2 (4 units)

Principles of Accounting-Managerial

ACCT3 (3 units)

Computerized Accounting

ACCT6 (4 units)

Individual Income Taxes-Federal/State

ACCT9 (3 units)

Business Payroll Procedures

ACCT50 (3 units)

General Accounting

ACCT class schedules

All other class schedules

Courses in Accounting

ACCT1A Principles of Accounting - Financial Lab

0.5 unit

Laboratory to accompany Principles of Accounting - Financial (ACCT 1). Students use the computer as a tool in solving accounting problems. Includes spreadsheets and computerized accounting system. Each student is required to have some type of storage device to save their files on.

Course Details:

Letter Grade or Pass/No Pass

Lab Hours: 27

Prerequisites:

Concurrent enrollment in or satisfactory completion of ACCT1

Transferable to both UC and CSU

This course satisfies these GE requirements:

C-ID: ACCT 110 (ACCT 1 + ACCT 1A)

ACCT1 Principles of Accounting-Financial

4 units

This course introduces the student to the role of accounting in processing and reporting the effects of economic transactions. It examines financial accounting from both the user and preparer perspectives. It teaches how information is processed and reported by the accounting information system as well as how the reports are used by investors and creditors in making decisions. The economic transactions are also analyzed by type of business activity: operating, investing, or financing and their impact on cash flows and profitability for both service and merchandising concerns.

Course Details:

Letter Grade Only

Lecture Hours: 72

Limitations on enrollment:

Not open for credit to students with credit in ACCT1L

Transferable to both UC and CSU

This course satisfies these GE requirements:

C-ID: ACCT 110

ACCT2 Principles of Accounting-Managerial

4 units

Emphasizes accounting principles and tools used by management in decision-making, planning, directing and controlling operations. Focuses on cost terms and concepts, cost behavior, cost structure and cost-volume-profit analysis. Includes budgetary techniques, issues relating to cost systems, cost control, profit planning, and performance analysis for manufacturing and service environments; and utilizing computer applications as a tool in preparing and analyzing managerial related accounting reports.

Course Details:

Letter Grade Only

Lecture Hours: 72

Prerequisites:

Satisfactory completion of ACCT1 or ACCT1L.

Limitations on enrollment:

Not open for credit to students with credit in ACCT2L

Transferable to both UC and CSU

This course satisfies these GE requirements:

C-ID: ACCT 120

ACCT3 Computerized Accounting

3 units

Computerized accounting using QuickBooks Pro. Basic through Intermediate features for small and medium size businesses including banking, sales and customers, purchases and vendors, inventory, reports and graphs. Application of all aspects of accounting cycle.

Course Details:

Letter Grade Only

Lecture Hours: 45

Lab Hours: 27

Prerequisites:

Satisfactory completion of ACCT1 or ACCT50 or ACCT10A or ACCT1L.

Transferable to CSU only

ACCT6 Individual Income Taxes-Federal/State

4 units

Individual income tax preparation, forms and computations; business and professional returns; federal and state returns. Individual Income Taxes - Federal/State (ACCT 6) is a CTEC approved course, which fulfills the 60-hour "qualifying education" requirement for tax preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

Course Details:

Letter Grade Only

Lecture Hours: 72

Prerequisites:

Satisfactory completion of ACCT1 or ACCT1L.

Transferable to CSU only

ACCT9 Business Payroll Procedures

3 units

Introduction to payroll terminology, procedures, calculations, record-keeping, timelines, percentages, limitations, and laws that relate to maintaining payroll for business firms in California; computerized payroll procedures will also be presented. Prior accounting knowledge is not necessary.

Transferable to CSU only

ACCT50 General Accounting

3 units

Introductory accounting course covering accounting principles and practices, the complete accounting cycle, and creation of financial reports. Use of proper procedures in the general journal, special journals, general ledger and subsidiary ledgers. Includes payroll processes, and proper financial reporting.