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Center for Curriculum and Transfer Articulation
Major: 5665
Effective Term: 2021 Spring   

Award: CCL  
Total Credits: 24-27
CIP Code: 52.0301

Instructional Council: Business/Management
GPA: 2.00
SOC Code: Upon completion of this certificate, students may pursue a career as:
43-3011.00 Bill and Account Collectors
43-3031.00 Bookkeeping, Accounting, and Auditing Clerks
13-2041.00 Credit Analysts
13-2081.00 Tax Examiners and Collectors, and Revenue Agents

Description: The Certificate of Completion (CCL) in Accounting program is designed for students seeking to gain skills and knowledge in the field of accounting and tax. Possible entry-level positions for this program include accounting clerk, accounts payable/receivable clerk, claims clerk, credit clerk, bookkeeper, accounting intern, or comparable positions. An Associate in Applied Science (AAS) in Accounting and a Certificate of Completion (CCL) in Enrolled Agent are also available.

Learning Outcomes
1. Use basic mathematics and accounting principles to report the financial position of an organization. (ACC105, ACC111, ACC112, ACC115, ACC121, ACC211, ACC212, ACC221, ACC222, ACC230, ACC240)
2. Apply current technology to specific business tasks. (ACC115, CIS105, CIS114DE)
3. Evaluate the legal, ethical and social implications of business decisions and their impact on various individuals, groups and societies. (ACC111, ACC121, ACC221, GBS151)
4. Demonstrate critical thinking through written and oral formats. (GBS151)
5. Apply functions of modern business, including business principles, marketing, labor relations, and risk to business situations. (GBS151)
6. Apply principles and practices of accounting to analyze and interpret general purpose financial statements. (ACC105, ACC111, ACC112, ACC115, ACC121, ACC211, ACC212, ACC221, ACC222, ACC230, ACC240)
7. Apply basic rules of financial accounting to business transactions. (ACC105, ACC111, ACC112, ACC115, ACC121, ACC211, ACC212, ACC221, ACC222, ACC230, ACC240)
8. Apply basic rules of managerial accounting to business decision making. (ACC212, ACC240)
9. Apply appropriate procedures to prepare individual, partnership, and corporate taxes, including tax reporting for income, payroll, sales, and personal property. (ACC105, ACC121, ACC221, ACC222)
10. Demonstrate an understanding of compliance in accounting, reporting and tax. (ACC105, ACC121, ACC221, ACC222)
Program Notes
Students must earn a grade of C or better in all courses within the program.

Consultation with an Academic Advisor is recommended for course selection.

Required Courses
ACC111 Accounting Principles I (3) AND
+ ACC230 Uses of Accounting Information I (3) AND
+ ACC240 Uses of Accounting Information II (3)
ACC111 Accounting Principles I (3) AND
+ ACC112 Accounting Principles II (3) AND
+ ACC212 Managerial Accounting (3)
ACC211 Financial Accounting (3) AND
+ ACC212 Managerial Accounting (3) 6-9

ACC105 Payroll, Sales and Property Taxes (3) OR
+ ACC222 Payroll Accounting (3) 3

ACC121 Individual Tax Preparation (3) OR
+ ACC221 Tax Accounting (3) 3

ACC115 Computerized Accounting 3
CIS114DE Excel Spreadsheet 3
CIS105 Survey of Computer Information Systems 3
GBS151 Introduction to Business 3
Credits: 24-27

+ indicates course has prerequisites and/or corequisites.
++ indicates that any suffixed course may be selected.
MCCCD Governing Board Approval Date: November 26, 2019

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.