Accounting
A.A. Degree Business · Bakersfield College · 2026-2027 Catalog
Accounting Associate of Arts
The Accounting Associate of Arts degree is designed for students planning to seek accounting positions in business, industry, or government upon completing the required course of study. The program also meets the needs of employed individuals seeking to learn applications of accounting theory as practiced in the field. The program provides the foundation for individuals to prepare financial statements and record business transactions for all businesses and industries. Students develop a solid knowledge base of United States Generally Accepted Accounting Principles (GAAP) and accounting procedures. Communication skills, teamwork, computer technology, and ethical behavior are also emphasized. Upon completion of graduation requirements and the required degree courses with at least a “C” or “P” (pass) grade in each course, the student will be eligible for an Associate of Arts degree.
Program Learning Outcomes
1. At the conclusion of this program, the student should be able to analyze the steps to record, classify, summarize, and report a company's business transactions.
2. At the conclusion of this program, the student should be able to evaluate financial statements in conformity with United States Generally Accepted Accounting Principles (GAAP).
3. At the conclusion of this program, the student should be able to analyze and apply the role of ethics and standards of professional conduct in accounting.
4. At the conclusion of this program, the student should be able to apply management functions through budgeting, planning, and decision-making.
5. At the conclusion of this program, the student should be able to apply the principles of business, business law, and economics to accounting functions.
Program Requirements
| Course | Title | Units |
|---|---|---|
| Accounting Associate of Arts: Complete all of the following | 28.5 | |
| Core Courses | 28.5 | |
| BSAD B1 | Financial Accounting | 4 |
| BSAD B54 | Payroll Accounting | 3 |
| BSAD B55 | Computer Accounting Applications | 3 |
| BSAD B40 | Finance | 3 |
| BSAD B51 | Business Mathematics | 3 |
| BSAD B18 | Business Law | 3 |
| BSAD B20 | Introduction to Business | 3 |
| BSAD B5 | Human Relations in Business | 3 |
| BSAD B64 | Ten-Key Proficiency | 0.5 |
| BSAD B6 | Introduction to Microsoft 365 | 3 |