# Accounting Bookkeeping (Certificate of Performance)

San Diego Miramar College · 2026-2027 Catalog · Department: Accounting

Source: https://sdccd.curriqunet.com/catalog/iq/20879/20987/20988/20880/20941

### Summary

The documentation of business activities is accomplished through accounting. Without accurate and timely accounting information businesses do not know their financial position, who owes them money, whom they owe money to, or what assets they have available for business processes, etc.

This program addresses the minimum skill levels to enter the technical and exacting world of accountancy. With the basic knowledge of financial and managerial accounting, computerized accounting applications, tax compliance, auditing principles, accounting terminology, and the process and flow of accounting, an individual is ready for entry level positions in service, retail, and manufacturing businesses as well as tax preparation for individuals.

**Award Notes:**
A Certificate of Performance is a departmental award that does not appear on the student’s transcript. All courses must be completed within the San Diego Community College District.
This program is not eligible for federal financial aid in accordance with Federal regulations.

**Learning Outcome(s): Students who complete the Accounting Bookkeeping Program will be able to:**

1.  Create accurate, reliable, and relevant accounting documents and reports for decision makers using the information.
2.  Demonstrate effective use of accounting software applications considered applicable to the current accounting environment.
3.  Understand and practice high ethical standards with internal and external stakeholders.
4.  Demonstrate an understanding of basic accounting terminology and the process by which transactions are analyzed, evaluated, and communicated into the financial statements.
5.  Prepare a federal and California individual income tax return in proper form according to current federal and state tax rules and regulations.
6.  Demonstrate the ability to compute, record, and verify quantitative and qualitative information in order to maintain financial records.

### Requirements

| Course | Title | Units |
| --- | --- | --- |
| **COURSES REQUIRED FOR THE MAJOR:** | | 12-13 |
| ACCT 102 | Basic Accounting | 3 |
| or ACCT 116A | Financial Accounting | 4 |
| ACCT 150 | Computer Accounting Applications | 3 |
| BUSE 101 | Business Mathematics | 3 |
| CBTE 143 | Intermediate Microsoft Excel | 3 |