Center for Curriculum and Transfer Articulation
Major: 5156
First Term: 2002 Fall   
Award: CCL  
Total Credits: 35-37
CIP Code: 52.03.02
Occupational Area: Business, Management, and Administration

Instructional Council: Business/Management (03)
GPA: 2.00
SOC Code: 13-2082, 43-3031, 43-3051, 43-4011, 43-9111

Description: This program prepares the student for entry into the accounting field as an accounting clerk, or a junior accountant who performs a variety of routine calculating and verification tasks; summarizes and posts data in designated books; performs a variety of other duties such as making invoices or monthly statements, preparing payrolls, verifying bank accounts, keeping record files, making periodic reports of business activities, and listing and checking details as instructed. He or she may devise, install and supervise the operation of general accounting, budget, and cost systems either manually or by computer. Computer application skills are important.

Consumer Program Costs and Career Information

Required Courses
ACC111 Accounting Principles I 3
+ ACC112 Accounting Principles II 3
+ ACC115 Computerized Accounting 2
+ ACC212 Managerial Accounting 3
ACC219 Intermediate Accounting I 3
+ ACC221 Tax Accounting 3
+ ACC222 Payroll Accounting 3

CIS117DM Microsoft Access- Database Management (3) OR
CIS117AM Database Management: Microsoft Access-Level I (1) AND
CIS117BM Database Management: Microsoft Access-Level II (1) AND
CIS117CM Database Management: Microsoft Access-Level III (1) 3

BPC110 Computer Usage and Applications (3) OR
CIS105 Survey of Computer Information Systems (3) 3

GBS151 Introduction to Business 3
+ GBS233 Business Communication 3

+ MAT120 Intermediate Algebra (5) OR
+ MAT122 Intermediate Algebra (3) OR
Satisfactory completion of a higher-level mathematics course. 3-5
Credits: 35-37

Program Competencies
1. Identify and describe the fundamental principles and practices of accounting. (ACC111)
2. Apply fundamental accounting principles and practices to prepare general-purpose income statements, balance sheets, and cash flow statements. (ACC111, ACC112)
3. Operate a microcomputer accounting system utilizing general ledger, accounts receivable, accounts payable, and payroll. (ACC115)
4. Prepare income tax returns for individuals, and describe partnership and corporate tax structures. (ACC221)
5. Explore computer operations and uses and apply to personal computers in business. (BPC110, CIS105)
6. Graph line equations appropriate to accounting. (MAT120, MAT122)
7. Describe the fundamental characteristics and functions of modern business including business principles, marketing labor relations, business risk and records. (GBS151)
8. Communicate effectively in writing and orally in a manner appropriate to the business situation. (GBS233)
9. Prepare payroll and reports. (ACC222)
10. Develop and analyze accounting information for managerial planning. (ACC212, ACC219)
11. Create, edit, sort and update file data and generate valid reports using single and multiple files. (CIS117DM, CIS117AM, CIS117BM, CIS117CM)
MCCCD Governing Board Approval Date: 6/26/01

All information published is subject to change without notice. Every effort has been made to ensure the accuracy of information presented, but based on the dynamic nature of the curricular process, course and program information is subject to change in order to reflect the most current information available.