{
  "college": "santa-ana-college",
  "edition": "2026-2027",
  "departmentName": "Accounting",
  "id": "accounting-a-s-degree",
  "name": "Accounting",
  "award": "A.S. Degree",
  "department": "accounting",
  "sourceUrl": "https://sac.curriqunet.com/catalog/iq/34297/34898/36100/34899/36089",
  "blocks": [
    {
      "kind": "text",
      "markdown": "Program Code: SAC.ACCT.AS\n\nProgram Control Number: 04187"
    },
    {
      "kind": "text",
      "markdown": "The associate degree in accounting prepares students for entry-level positions and promotional opportunities in accounting, taxation, and administrative departments of businesses in areas such as manufacturing, merchandising, financial service, wholesale trades, and government. Specialized training in accounting enables students to maintain accounting records and develop financial reports and make effective use of financial information for analysis and decision-making. Entry-level employment opportunities include positions in accounts receivable and accounts payable, payroll, income tax preparation, and cost accounting. Promotional opportunities include higher-level responsibilities in these areas and the areas of general ledger, financial statement preparation, and financial statement analysis.\n\n**Learning Outcome(s):**\n\n1.  communicate business and financial information in a clear, concise, and well organized manner.\n2.  apply accounting knowledge to measure financial information and communicatethrough financial statements.\n3.  analyze business and accounting information to solve problems."
    },
    {
      "kind": "courselist",
      "rows": [
        {
          "type": "comment",
          "text": "Core Courses for the associate in science degree:",
          "units": "21"
        },
        {
          "type": "course",
          "code": "ACCT 101",
          "title": "Financial Accounting",
          "units": "4",
          "indent": false
        },
        {
          "type": "course",
          "code": "ACCT 102",
          "title": "Managerial Accounting",
          "units": "4",
          "indent": false
        },
        {
          "type": "course",
          "code": "ACCT 104",
          "title": "Federal and California Taxes",
          "units": "4",
          "indent": false
        },
        {
          "type": "course",
          "code": "ACCT 210",
          "title": "Accounting Information Systems",
          "units": "3",
          "indent": false
        },
        {
          "type": "course",
          "code": "BUS 150",
          "title": "Introduction to Information Systems and Applications",
          "units": "3",
          "indent": false
        },
        {
          "type": "course",
          "code": "MGMT 122",
          "title": "Business Communications",
          "units": "3",
          "indent": false
        },
        {
          "type": "course",
          "code": "BUS 222",
          "title": "Business Writing",
          "units": "3",
          "indent": false,
          "connector": "or"
        },
        {
          "type": "comment",
          "text": "Select a minimum of 3 units from the following electives:",
          "units": "3-4"
        },
        {
          "type": "course",
          "code": "ACCT 108",
          "title": "Tax Practices and Procedures",
          "units": "3",
          "indent": false
        },
        {
          "type": "course",
          "code": "ACCT 113",
          "title": "Intermediate Income Taxes – Corporations",
          "units": "2",
          "indent": false
        },
        {
          "type": "course",
          "code": "ACCT 114",
          "title": "Intermediate Income Taxes - Partnerships and LLCs",
          "units": "2",
          "indent": false
        },
        {
          "type": "course",
          "code": "ACCT 124",
          "title": "Computerized Income Tax Preparation",
          "units": "2",
          "indent": false
        },
        {
          "type": "course",
          "code": "ACCT 125",
          "title": "Volunteer Income Tax Assistance (VITA) I",
          "units": "2",
          "indent": false
        },
        {
          "type": "course",
          "code": "ACCT 204",
          "title": "Managerial Cost Accounting",
          "units": "3",
          "indent": false
        },
        {
          "type": "course",
          "code": "ACCT 205",
          "title": "Intermediate Accounting I",
          "units": "3",
          "indent": false
        },
        {
          "type": "course",
          "code": "ACCT 206",
          "title": "Intermediate Accounting II",
          "units": "3",
          "indent": false
        },
        {
          "type": "course",
          "code": "ACCT 211",
          "title": "Auditing",
          "units": "3",
          "indent": false
        },
        {
          "type": "course",
          "code": "ACCT 212",
          "title": "Accountants' Ethics and Responsibilities",
          "units": "4",
          "indent": false
        },
        {
          "type": "total",
          "text": "Total",
          "units": "24-25"
        }
      ]
    }
  ]
}