# Accounting (Associate in Science)

Yuba College · 2026-2027 Catalog · Department: Business and Accounting

Source: https://yc.yccd.edu/wp-content/uploads/2026/08/Yuba-College-Catalog-26.pdf#page=77

The Associate of Science Degree in Accounting prepares students for pre-professional and professional studies in Accounting, Business, Entrepreneurship, Finance, General Business, Marketing, Management and Small Business Management. This degree prepares students with “job ready skills” that could lead to employment as an Account Clerk, Accounting Assistant, Accounting Associate, Accounting Clerk, Accounting Specialist, Accounting Technician, Accounts Payable Clerk, Accounts Payable Specialist, Accounts Payable Clerk, Accounts Receivable Clerk, Tax Preparer or Bookkeeper. A degree in accounting could lead to a career as an Accounting Manager, Business Analyst, Certified Public Accountant (CPA), Cost Accountant, Project Accountant, or a Staff Accountant. Accordingly, this degree also prepares students with computational, software and office equipment skills necessary for immediate entry into the workforce.

Students who complete this program should be able to:

1. Create accurate, professional, and appropriate accounting documents and reports for the business entity served.
2. Assimilate financial data using accounting concepts and methods to understand, analyze, and communicate issues in quantitative terms.
3. Analyze accounting data/information in addressing and evaluating problems and issues in making informed business decisions.
4. Demonstrate effective use of technology applicable to the accounting field.

**Required courses**

| Course | Title | Units |
| --- | --- | --- |
| ACCT-3 | Computerized Accounting | 3 |
| ACCT-9 | Business Payroll Procedures | 3 |
| ACCT-11 | Principles of Accounting-Financial | 4 |
| ACCT-12 | Principles of Accounting-Managerial | 5 |
| ECON-C2001 | Principles of Microeconomics | 3 |
| ECON-C2002 | Principles of Macroeconomics | 3 |
| GNBUS-10 | Introduction To Business | 3 |
| GNBUS-18 | Business Law | 3 |
| GNBUS-33 | Spreadsheet Applications | 3 |
| GNBUS-41 | Computer Operating Systems | 1 |
| GNBUS-48 | Business Ethics | 3 |
| GNBUS-51 | Computer and Machine Calculation | 1.5 |
| **Total units required for degree major** | | **35.5** |

Students earning an AA/AS degree must complete a minimum of 21 units of General Education requirements and the health graduation requirement, in addition to the program units listed here. Students must complete a total of 60 degree applicable units to earn an AA or AS. Please see your counselor for additional information.