ACCOUNTING ASSOCIATE IN SCIENCE DEGREE

An AS in Accounting gives students the foundation they need for entry-level employment in the accounting department of any business or to become a CPA. It prepares students to pursue a career in finance or corporate management, to work in government, or to become business owners. It also fulfills some of the requirements for the AS-T in Business Administration degree designed to transfer to accounting programs at CSU campuses.

To earn this degree, students must complete all of the following requirements:

1. All department (major) requirements (25-29 units) listed below with a “C” or better or

“P” in each course (at least 20% of the department requirements must be completed

through SBCC).

2. One of the following three General Education options:

a. OPTION 1: A minimum of 18 units of SBCC General Education Requirements

(Areas A-D) and Institutional Requirements (Area E) and Information

Competency Requirement (Area F) OR

b. OPTION 2: IGETC Pattern OR

c. OPTION 3: CSU GE Breadth Pattern

3. A total of 60 degree-applicable units (SBCC courses numbered 100 and higher).

4. Maintain a cumulative GPA of 2.0 or better in all units attempted at SBCC.

5. Maintain a cumulative GPA of 2.0 or better in all college units attempted.

6. A minimum of 12 units through SBCC.

An AS in Accounting gives students the foundation they need for entry-level employment in the

accounting department of any business or to become a CPA. It prepares students to pursue a

career in finance or corporate management, to work in government, or to become business

owners. It also fulfills some of the requirements for the AS-T in Business Administration degree

designed to transfer to accounting programs at CSU campuses.

Accounting courses provide the essential foundation needed to succeed in these career areas:

● Management: general management, financial management, budget management,

assets management, controller, treasurer

● Private Accounting: general financial accounting, accounting information systems

design, cost accounting, budgeting, taxation, internal auditing, data processing

● Public Accounting—CPAs: auditing, tax compliance and tax planning services,

management advisory services, computerized accounting systems

● Government Accounting

● Accounting Education: teaching, research, consulting

The main competencies achieved in this program include:

Accounting Literacy

Technical Competency: Computer Systems Literacy

Income Tax Literacy

Payroll Competency

1. Use introductory managerial accounting concepts to make decisions within a business.

2. Apply generally accepted accounting principles to record common business transactions,

to prepare simple financial statements, and to analyze the results of operations, cash

flows and financial position as reported.

3. Calculate and explain the impact of alternate generally accepted accounting principles for

financial ratio analysis and economic analysis.

4. Recognize the elementary business laws and the consequences of ignoring or not

following legal business precepts and/or behaving unethically.

5. Use computer technology and applications to record, report and analyze business

transactions and their effects on operating, investing and financing activities.

6. Prepare financial reports and communiqués, using standard Business English.

7. Define elementary business management concepts.

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