Accounting
Associate in Science Business · Allan Hancock College · 2026-2027 Catalog
Award Type: Associate in Science
All businesses need accounting information to measure their profitability, solvency, and liquidity. Accounting is known as the language of businesses and without it, businesses would not be able to communicate with leaders, stakeholders, and government authorities. The program focuses on traditional financial, managerial, and tax accounting principles and techniques. Coursework is sequenced in building blocks of knowledge and skills with an emphasis on learning by doing. The associate degree in accounting prepares students for entry-level positions and professional advancement in public, private, and government accounting. Entry-level opportunities consist of positions such as accounts payable/receivable clerk, payroll accountant, accounting paraprofessional, tax examiner assistant, and junior cost accountant. This is a tech prep program.
The graduate of the Associate in Science in Accounting will:
- Record common bookkeeping and accrual transactions in an accounting information system.
- Explain and analyze business transactions involving assets, liabilities, equities, revenues and expenses
- Prepare and read a set of financial statements consisting of an income statement, balance sheet, statement of stockholders’ equity and statement of cash flows.
- Perform common managerial/cost accounting analyses to help managers make better decisions.
- Be proficient in the use of computer applications such as QuickBooks, Excel, and Access.
- Perform an effective analysis of financial statement information.
- Prepare a basic individual and small business tax return and assist an individual or small business owner with common tax issues.
- Additional learning outcomes unique to the accounting or bookkeeping certificates: Explain, analyze and record payroll tax transactions.
| Course | Title | Units |
|---|---|---|
| A major of 33 units is required for the degree. | ||
| Required core courses (24 units): | 24 | |
| ACCT 131 | Financial Accounting 1 | 3 |
| ACCT 132 | Financial Accounting 2 | 3 |
| ACCT 140 | Managerial Accounting | 3 |
| ACCT 150 | Introduction to Accounting Information Systems | 3 |
| ACCT 160 | Introduction Financial Statement Analysis | 3 |
| ACCT 170 | Introduction to Tax Accounting | 3 |
| BUS 101 | Introduction to Business | 3 |
| CBIS 141 | Microsoft Excel-Comprehensive | 3 |
| Plus a minimum of 9 units selected from the following: | 9 | |
| BUS 104 | Business Organization and Management | 3 |
| BUS 107 | Human Relations in Business | 3 |
| BUS 110 | Business Law | 3 |
| BUS 130 | Consumer & Family Finance | 3 |
| BUS 140 | Survey of International Business | 3 |
| BUS 160 | Business Communications | 3 |
| CBIS 142 | Microsoft Access-Comprehensive | 3 |
| General Education | ||
| In addition to completing the program requirements, students are also required to complete general education courses. Students may follow the AHC GE or the Cal-GETC pathways to meet these requirements. Students intending to transfer to a four-year university should use the Cal-GETC GE pathway. To see what major courses and general education requirements you need to fulfill, visit your myHancock account and select the DegreeWorks button in the Academic Profile widget. For more information and guidance, and to receive a detailed education plan, make an appointment with an academic counselor. | ||
| Total | 33 | |