MCCCD Program Description

Major: 5977N Catalog Year: 2024-2025 Effective Term: 2023 Fall Last Admit Term: 9999 Award: CCL Total Credits: 9 CIP Code: 52.0302	Primary College: Initiating College: Rio Salado College Program Availability: Not Found Program Availability: Shared Program Availability: GC, PC, PV, RS, SC Field of Interest: Business, Entrepreneurialism and Management Instructional Council: Business/Management GPA: 2.0
SOC Code: Upon completion of this program, students may pursue a career as: 43-3031.00 Bookkeeping, Accounting, and Auditing Clerks 43-3051.00 Payroll and Timekeeping Clerks 43-3021.00 Billing and Posting Clerks 43-3061.00 Procurement Clerks

Description: The Certificate of Completion (CCL) in Certified Bookkeeping program helps to prepare students for a Certified Bookkeeper Examination. This program is designed to prepare students to work for CPA firms, tax preparation firms, corporate accounting departments, and small businesses or offer freelance bookkeeping services. The Certificate of Completion (CCL) in Accounting and the Associate in Applied Science (AAS) in Accounting are also available.

Required Courses

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

ACC111 Accounting Principles I 3
+ ACC260 Certified Bookkeeper (CB) Preparation 3

Credits: 9

Restricted Electives
	Credits:

General Electives
	Credits:

Learning Outcomes
1. Apply the fundamental principles and practices of accounting. (ACC105, ACC111, ACC222, ACC260) 2. Identify the financial statements and other records that a business is required to maintain. (ACC105, ACC111, ACC222, ACC260) 3. Explain the importance of effective internal controls in an organization. (ACC105, ACC111, ACC222, ACC260) 4. Calculate the necessary month-end adjustments. (ACC105, ACC111, ACC222, ACC260) 5. Record adjusting journal entries. (ACC105, ACC111, ACC222, ACC260) 6. Correct common accounting errors. (ACC105, ACC111, ACC222, ACC260) 7. Prepare bank and account reconciliations. (ACC105, ACC111, ACC222, ACC260) 8. Calculate wages, withholdings, deductions, and related payroll taxes. (ACC105, ACC111, ACC222, ACC260) 9. Record payroll entries. (ACC105, ACC111, ACC222, ACC260) 10. Demonstrate the ability to prepare payroll reports. (ACC105, ACC111, ACC222, ACC260) 11. Calculate payroll liabilities including employer and employee. (ACC105, ACC111, ACC222, ACC260) 12. Explain the importance of timely payment of payroll tax obligations. (ACC105, ACC111, ACC222, ACC260) 13. Apply various inventory costing systems. (ACC111, ACC260) 14. Describe inventory valuation methods. (ACC111, ACC260) 15. Calculate depreciation using a variety of methods. (ACC111, ACC260)
+ indicates course has prerequisites and/or corequisites. ++ indicates that any suffixed course may be selected. MCCCD Governing Board Approval Date: February 28, 2023

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.