# Accounting (Associate of Science)

El Camino College · 2026-2027 Catalog · Department: Accounting

Source: http://catalog.elcamino.edu/preview_program.php?catoid=13&poid=3546

**Business Division**
www.elcamino.edu/academics/divisions/business/

By completing the degree requirements of the accounting program, students will acquire the ability to apply the fundamental theory, principles, and practices of the accounting cycle for unincorporated and corporate forms of business, financial, and managerial accounting theory as well as cost accounting and cost procedures used in business and industry. The student will also learn income tax regulations pertaining to individual and business income tax preparations and planning. Competencies will be assessed regularly through examinations and comprehensive problems. The major provides career opportunities in entry-level accounting positions.

For Gainful Employment program information, please visit www.elcamino.edu/academics/areas-of-study/accounting.php.

### Required Courses:

| Course | Title | Units |
| --- | --- | --- |
| BUS 150 | Financial Accounting | 4 |
| BUS 151 | Managerial Accounting | 4 |
| BUS 152 | Intermediate Accounting I | 3 |
| BUS 153 | Intermediate Accounting II | 3 |
| BUS 157 | Cost Accounting | 3 |
| BUS 160 | Income Tax Accounting | 4 |
| CIS 13 | Computer Information Systems | 3 |
| LAW 5 | Business Law | 3 |

**Total Major Units: 27**

### GE Patterns

Complete one of the following:

#### ECC GE: 24 units

Required for local degrees (AA and AS).

#### Cal-GETC: 34 units

Required for transfer degrees (AA-T and AS-T).

### Electives

As needed to reach a minimum of 60 degree-applicable units.

**Minimum Degree Total: 60 units**