Accounting


Students will have job entry skills for these occupations: accounting clerk, accounts receivable/payable, full charge bookkeeping, general ledger accounting, general office accounting. For those who do not already have a degree, the A.A. option is preferred by employers.
BUSINESS CORE COURSES
Units: 9-19
CSIS 8
Introduction to the Internet (Active)
1
MATH 402
Pre-Algebra (Active)
3
or
MATH 411
Integrated Pre-Algebra (Active)
7
Choose one:
 
ACCT 20
Financial Accounting (Active)
4
or
ACCT 103
General Office Accounting (Active)
3
Choose one:
 
CSIS 1
Computer Literacy - MS Office (Active)
2
or
CSIS 2
Computers in Business (Active)
4
or
CSIS 12L
Assembly Language Programming Lab (Active)
1
Choose one:
 
ECON 1
Principles of Macroeconomics (Active)
3
or
BUS 1
Fundamentals of Business (Active)
3
One of the following:
 
BOT 291A
Power Skills for the Workplace (Active)
1
or
BOT 291B
Power Skills for the Workplace (Active)
1
or
BOT 291C
Power Skills for the Workplace (Active)
1
Choose one:
 
ENGL 250
Practical Writing (Active)
3
or
Eligible for English 1A
0
BOT 100
Business Correspondence (Active)
3
or
BUS 100
Business Correspondence (Active)
3
ADDITIONAL REQUIREMENTS:
Units: 13.5-14.5
ACCT 20
Financial Accounting (Active)
4
ACCT 120
Computerized Accounting - QuickBooks (Active)
3
or
CSIS 120
Computerized Accounting - QuickBooks (Active)
3
BOT 212
Business Computations with Machines (Active)
0.5
ACCT 121
Spreadsheet - MS Excel (Active)
3
or
CSIS 121
Spreadsheet - MS Excel (Active)
3
CSIS 128
Database - MS Access (Active)
2
ACCT 105
Payroll Accounting (Active)
3
Recommended electives:
Units: 0
ACCT 21
Managerial Accounting (Historical)
4
ACCT 190
Occupational Work Experience/Accounting (Active)
1-4
BUS 80
Business Law (Active)
3
CSIS 122
Computer Keyboarding (Historical)
0.5-2
General Education Requirements:
Units: 35-39
A student may complete the Gavilan College A.A./A.S. general education, the CSU-GE Breadth or the IGETC pattern, plus sufficient electives to meet a 60 unit total. See a counselor for details. NOTE: A course may be used to satisfy both general education and major requirements. See "Double Counting Rule".
Total: 57.5-72.5

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This program allows student to gain experience and knowledge in basic accounting skills, therefore preparing them for entry-level accounting jobs. Job opportunities include: accounting clerk, accounting assistant, bookkeeper, payroll clerk, billing clerk, and accounts receivable/payable clerk.



CORE REQUIREMENT: Choose one.
Units: 2-4
CSIS 1
Computer Literacy - MS Office (Active)
2
CSIS 2
Computers in Business (Active)
4
OPTION REQUIREMENTS: Choose at least 6 units.
Units: 6-7
ACCT 120
Computerized Accounting - QuickBooks (Active)
3
ACCT 20
Financial Accounting (Active)
4
or
ACCT 103
General Office Accounting (Active)
3
ELECTIVES: Choose electives from the list below so that the core plus additional requirements for the option plus electives equals 18 units.
Units: 10
ACCT 20
Financial Accounting (Active)
4
ACCT 21
Managerial Accounting (Active)
4
ACCT 105
Payroll Accounting (Active)
3
ACCT 120
Computerized Accounting - QuickBooks (Active)
3
or
CSIS 120
Computerized Accounting - QuickBooks (Active)
3
ACCT 121
Spreadsheet - MS Excel (Active)
3
or
CSIS 121
Spreadsheet - MS Excel (Active)
3
BOT 100
Business Correspondence (Active)
3
or
BUS 100
Business Correspondence (Active)
3
BOT 212
Business Computations with Machines (Active)
0.5
BOT 291A
Power Skills for the Workplace (Active)
1
or
BOT 291B
Power Skills for the Workplace (Active)
1
or
BOT 291C
Power Skills for the Workplace (Active)
1
BUS 1
Fundamentals of Business (Active)
3
BUS 11
Statistics for Business and Economics (Active)
4
or
ECON 11
Statistics for Business and Economics (Active)
4
or
MATH 5
Introduction to Statistics (Active)
3
BUS 14
Personal Finance (Active)
3
or
ECON 14
Personal Finance (Active)
3
BUS 80
Business Law (Active)
3
CSIS 6
Webpage Authoring (Active)
3
or
DM 6
Webpage Authoring (Active)
3
CSIS 8
Introduction to the Internet (Active)
1
CSIS 75
Photoshop I - Adobe Photoshop (Active)
3
or
DM 75
Photoshop I - Adobe Photoshop (Active)
3
CSIS 122
Computer Keyboarding (Active)
0.5-2
CSIS 126
Word Processing - MS Word (Active)
3
CSIS 128
Database - MS Access (Active)
2
CSIS 129
Presentation Graphics - MS PowerPoint (Active)
1
or
CMUN 12
Business Communication (Active)
3
CMUN 129
Presentation Graphics - MS PowerPoint (Active)
1
ECON 1
Principles of Macroeconomics (Active)
3
CSIS 212
Keyboard Speed Building (Active)
0.5-1
ECON 2
Principles of Microeconomics (Active)
3
Total: 18-21

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Students receiving the certificate will have entry-level computerized bookkeeping skills for a modern office.
Requirements (Business Core is not required):
Units: 17
ACCT 121
Spreadsheet - MS Excel (Historical)
1-2
or
CSIS 121
Spreadsheet - MS Excel (Historical)
1-2
CSIS 2L
Computers in Business Lab (Historical)
1
ACCT 20
Financial Accounting (Historical)
4
ACCT 21
Managerial Accounting (Historical)
4
CSIS 120
Computerized Accounting - QuickBooks (Historical)
3
or
ACCT 120
Computerized Accounting - QuickBooks (Historical)
3
Choose one:
 
ACCT 103
General Office Accounting (Historical)
3
or
ACCT 105
Payroll Accounting (Historical)
3
or
ACCT 111
Introduction to Income Tax (Historical)
3
Total: 17

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ACCT 103General Office Accounting (3.0)Active
3.0 Lecture. This course is designed to prepare students for entry-level office accounting positions. Emphasis is on practical accounting applications. This course has the option of a letter grade or pass/no pass. ADVISORY: Eligible for Mathematics 430 or equivalent Arithmetic proficiency (Option of a standard letter grade or Pass/no pass.) Effective: Spring 2019.
ACCT 105Payroll Accounting (3.0)Active
3.0 Lecture. This is an introductory course in payroll accounting. Topics include: payroll laws and regulations, computation of wages and salaries, Social Security taxes, income tax withholding, employer taxes, payroll tax filing and reporting, and other related topics. This course has the option of a letter grade or pass/no pass. ADVISORY: Eligible for Mathematics 430 or equivalent Arithmetic proficiency. (Option of a standard letter grade or Pass/no pass.) Effective: Spring 2019.
ACCT 120Computerized Accounting - QuickBooks (3.0)Active
3.0 Lecture. An introduction to computer-assisted accounting. Hands-on use of a microcomputer menu-driven accounting package to do general ledger, sales journal, cash receipts journal, cash payments journal, purchases journal, payroll, receivables, payables and related financial reports. This course has the option of a letter grade or pass/no pass. This course is also listed as CSIS 120. (C-ID: ACCT 120) ADVISORY: CSIS 1 or CSIS 2 or the equivalent computer experience. ACCT 20 or ACCT 101 or ACCT 103 or ACCT 105 or the equivalent accounting experience. (Option of a standard letter grade or Pass/no pass.) Effective: Spring 2019.
ACCT 121Spreadsheet - MS Excel (3.0)Active
3.0 Lecture. This computer spreadsheet software course uses a hands-on approach to learning terms, commands, and applications of a spreadsheet program. It includes creating spreadsheets that utilize formulas, graphing, formatting, database features, and financial business calculations for decision making. This course has the option of a letter grade or pass/no pass. Also listed as ACCT 121. ADVISORY: CSIS 1 or CSIS 2 or basic keyboarding skills. (Option of a standard letter grade or Pass/no pass.) Effective: Fall 2019.
ACCT 190Occupational Work Experience/Accounting (1.0-4.0)Active
3.3-16.7 Lab. Occupational work experience for students who have a job related to their major. A training plan is developed cooperatively between the employer, college and student. (P/NP grading) 75 hours per semester paid work = 1 unit. 60 hours non-paid (volunteer) work per semester = 1 unit. Student repetition is allowed per Title 5 Section 55253. Minimum 2.00 GPA. REQUIRED: Declared vocational major. (Pass/No Pass.) Effective: Fall 2016.
ACCT 20Financial Accounting (4.0)Active
4.0 Lecture. An introduction to accounting as an information system, examining why it is important and how it is used by investors, creditors, and others to make decisions. The course covers the accounting information system including the process, purpose, concepts, rules, and theory. The course will include the application of accounting principles, concepts, and theory used to accumulate and summarize financial data into financial statements. The course will include issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics. The course will include the critical analysis and interpretation of financial information and financial statements. This course has the option of a letter grade or pass/no pass. (C-ID: ACCT 110) ADVISORY: Intermediate Algebra (Math 233 or Math 240), English College Reading (English 260), English Practical Writing (English 250), and basic computerized spreadsheet knowledge. (Option of a standard letter grade or Pass/no pass.) Effective: Fall 2018.
ACCT 21Managerial Accounting (4.0)Active
4.0 Lecture. This course will study how managers use accounting information for decision making, planning, directing and controlling. Topics will include managerial control methods, cost terms, cost concepts, cost behaviors, cost accounting, cost-volume-profit analysis, variable costing, budgeting, decision making concepts and other related topics. This course has the option of a letter grade or pass/no pass. (C-ID: ACCT 120) PREREQUISITE: ACCT 20, Financial Accounting. ADVISORY: Intermediate Algebra (Math 235 or Math 240), eligible for English 1A and basic computerized spreadsheet knowledge. (Option of a standard letter grade or Pass/no pass.) Effective: Spring 2019.
ACCT 23Independent Study (1.0-2.0)Active
3.0-6.0 TBA. Designed to afford selected students specialized opportunities for exploring areas at the independent study level. The courses may involve extensive library work, research in the community, or special projects. May be repeated until six units of credit are accrued. This course has the option of a letter grade or pass/no pass. REQUIRED: The study outline prepared by the student and the instructor must be filed with the department and the dean. (Option of a standard letter grade or Pass/no pass.) Effective: Spring 2011.

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