Accounting

A.S. Degree Accounting · Santa Ana College · 2026-2027 Catalog

Program Code: SAC.ACCT.AS

Program Control Number: 04187

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.

Learning Outcome(s):

  1. communicate business and financial information in a clear, concise, and well organized manner.
  2. apply accounting knowledge to measure financial information and communicatethrough financial statements.
  3. analyze business and accounting information to solve problems.
CourseTitleUnits
Core Courses for the associate in science degree:21
ACCT 101Financial Accounting4
ACCT 102Managerial Accounting4
ACCT 104Federal and California Taxes4
ACCT 210Accounting Information Systems3
BUS 150Introduction to Information Systems and Applications3
MGMT 122Business Communications3
orBUS 222Business Writing3
Select a minimum of 3 units from the following electives:3-4
ACCT 108Tax Practices and Procedures3
ACCT 113Intermediate Income Taxes – Corporations2
ACCT 114Intermediate Income Taxes - Partnerships and LLCs2
ACCT 124Computerized Income Tax Preparation2
ACCT 125Volunteer Income Tax Assistance (VITA) I2
ACCT 204Managerial Cost Accounting3
ACCT 205Intermediate Accounting I3
ACCT 206Intermediate Accounting II3
ACCT 211Auditing3
ACCT 212Accountants' Ethics and Responsibilities4
Total24-25

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