Business Administration – Accounting Concentration

Program description

This degree builds upon the Accounting Professional Certificate by incorporating coursework that broadens students’ understanding of the legal, communicative, and economic contexts in which accounting operates. This will build upon students' critical thinking and communication skills and support a well-rounded business perspective. Graduates will be prepared for a wider range of positions in accounting and related business fields and will be well-positioned for continued academic advancement.

This degree is approved through the California Community College Chancellor’s Office. Upon satisfactory completion of all degree requirements and filing an application for graduation with Admissions and Records, the student’s transcript will reflect completion of this degree.

Program learning outcomes

Upon successful completion of this degree, the student should be able to:

1. Apply the accounting equation and perform all phases of the accounting cycle, including preparation and interpretation of financial statements for service and merchandising organizations in accordance with generally accepted accounting principles.
2. Analyze and apply core managerial accounting concepts, including cost classifications, cost systems, cost-volume-profit relationships, budgeting, variance analysis, responsibility accounting, differential analysis, strategic performance measurement, and capital budgeting decisions to support effective management decision-making, planning, and control.
3. Utilize accounting and business software, including QuickBooks Online and Excel, to process accounting information and prepare financial reports in compliance with generally accepted accounting principles.
4. Prepare and process payroll records and payroll tax returns in accordance with federal and state laws and regulations.
5. Demonstrate proficiency in keyboarding and numeric data entry by accurately and efficiently using touch typing and the 10-key keypad, and apply Microsoft Word skills to format business documents such as letters, memos, reports, tables, and labels.
6. Demonstrate understanding of individual, partnership, and corporate income tax concepts, including gross income, deductions, credits, depreciation, capital gains and losses, payroll taxes, and tax planning in accordance with current tax laws and regulations.
7. Demonstrate an understanding of fundamental legal principles affecting business, including contracts, torts, agency, employment law, business organizations, ethics, and government regulations, as well as the role of law in society.
8. Demonstrate the ability to communicate effectively and ethically in business settings by planning, creating, and revising professional written and oral reports using appropriate technology.
9. Apply mathematical concepts and computational techniques used in business. This includes mathematics of bank services, payroll, buying and selling, interest and loans, taxes, insurance, depreciation, annuities, stocks, and bonds. Utilize descriptive statistics to evaluate business-related data and quantitative reasoning skills to select among different options in business-related decisions.
10. Demonstrate an understanding of ethical issues in business by analyzing the interactions between business, government, and society, evaluating different perspectives on ethical behavior, and making informed judgments to support responsible and sustainable business practices.
11. Demonstrate effective interpersonal skills in the workplace by applying principles of communication, motivation, leadership, group decision-making, and change management. Exhibit proficiency in conflict resolution using strategies such as collaboration and compromise, utilize emotional intelligence to navigate workplace relationships and challenges, and identify personal strengths to enhance motivation, performance, and positive interactions with others. Value diversity by respecting and embracing differences to create an inclusive and supportive work environment.
12. Demonstrate an understanding of basic economic principles and institutions by explaining how money, banking, national income, employment, and output interact within the overall economy, and by analyzing the role of government in using monetary and fiscal policy to influence economic outcomes.
13. Demonstrate knowledge of how businesses operate in a competitive environment by describing basic business principles, forms of ownership, entrepreneurship, international business, and the importance of social responsibility and ethics.

Degree requirements

Associate in Science Degree Requirements