# Accounting (A.S. Degree)

Laney College · 2026-2027 Catalog · Department: Business

Source: https://lan.curriqunet.com/catalog/iq/44166/44231/44176/44266/44267

The Accounting Associate of Science program offers courses that provide students interested in accounting with a solid foundation of the industry’s knowledge and required skills. Students are prepared for entry-level accounting positions. If transferring to a 4-year university, please see a counselor for more information.

**Career Opportunities**

The Accounting Associate of Science program prepares students for a number of entry-level accounting jobs in bookkeeping, payroll, accounts receivable and accounts payable, tax preparation and administration, and financial services organization.

**Program Learning Outcomes**

Upon completion of this program a student will be able to:

1.  Ethics and Personal Responsibility: Apply legal and ethical principles in business decision making.
2.  Critical Thinking: Analyze business situations and recommend a solutions or plans for improvement.
3.  Computational Skills: Prepare financial statements for a publicly held enterprise and analyze results.

| Course | Title | Units |
| --- | --- | --- |
| **Required core courses (11 units)** | | 11 |
| BUS 1A | Financial Accounting | 4 |
| BUS 1B | Managerial Accounting | 4 |
| BUS 2 | Introduction to Business Law | 3 |
| **Select at least 8 units from the following: (min 8 units)** | | 8 |
| BUS 4 | Cost Accounting | 3 |
| BUS 21 | Payroll Accounting | 2 |
| BUS 24 | Computerized Accounting Principles | 3 |
| BUS 209 | Fundamentals of Income Tax | 4 |
| BUS 239 | QuickBooks | 1.5 |
| **Select at least 4 units from the following: (min 4 units)** | | 4 |
| BUS 43B | Introduction to Microsoft Excel for Business Applications | 4 |
| BUS 206 | Certified Bookkeeper Exam Review | 4 |
| **Select at least 6 units from the following: (min 6 units)** | | 6 |
| BUS 5 | Human Relations in Business | 3 |
| BUS 10 | Introduction to Business | 3 |
| BUS 54 | Small Business Management | 3 |
| BUS 201 | Business Communications | 3 |
| BUS 210 | Financial Management and Investments | 3 |
| ECON C2001 | Principles of Microeconomics | 3 |
| ECON C2002 | Principles of Macroeconomics | 3 |
| **Total Major Units:** | | 29 |
| **General Education requirements** | | 21 |
| **Electives to meet 60 units:** | | 0 |
| **Total Units:** | | 60 |