Accounting

Program Description

The Associate in Arts Degree in Accounting prepares students to enter the business world with knowledge of accounting. Accountants play an essential role in keeping businesses within their budgets, and this program offers real-world application of skills related to private accounting, institutional accounting, certified public accounting, and other career opportunities within the private and public sectors.

To qualify for the Associate in Arts Degree, students must satisfactorily complete the major requirements specified below and the local AA/AS general education requirements. The completion time for this degree program is generally 4 semesters. Completion time will vary based on student preparation and the number of units completed per semester.

This AA degree program requires:

1. Completion of at least 60 degree-applicable semester units including the following:
   1. A minimum of 18 semester units from the program (major) requirements
   2. A minimum of 21 units of local AA/AS General Education requirements
   3. A minimum of 12 of the 60 units must be completed at Merritt College
   4. Courses taken outside the Peralta Community College District will be reviewed and evaluated to determine if they are degree-applicable
   5. If the General Education and the major units do not total 60, complete degree-applicable elective course(s) to reach the required 60 units
2. A minimum grade of “C” (or “P”) for each course in the major
3. A minimum grade of “C” (or “P”) for General Education Area 1A: English Composition and Area 2: Mathematical Concepts and Quantitative Reasoning
4. A minimum overall grade point average of 2.0 in General Education coursework and in all coursework for the degree

As this degree alone may not be complete preparation for transfer, students wishing to transfer to a 4-year institution should meet with a counselor to develop a plan that addresses all transfer requirements.

Career Opportunities

Accounting is a field ripe with job opportunities within various industries in corporate, government, and nonprofit sectors. This degree prepares students for entry-level employment for careers in bookkeeping, private/public accounting, auditing, tax preparation, cost/managerial accounting, financial services, bank officer, consumer credit officer, financial analyst, financial planner, loan officer, insurance analyst, investment account executive, and payroll accounting.

Learning Outcome(s)

1. Apply knowledge of financial accounting, including content, concepts and structure of the various statements for internal and external use.
2. Understand and apply the generally accepted accounting principles to prepare financial statements.
3. Evaluate the process of identifying, gathering, measuring, summarizing, and analyzing financial data in business organizations.
4. Identify the basics of information technology and apply software applications to accounting transactions.
5. Synthesize business communication techniques to create, revise and evaluate verbal and written business messages.