The Associate of Arts (AA) - in accounting - is designed to provide fundamental skills for individuals planning to enter the field of accounting. Possible entry-level jobs for this program include accounting clerk, accounts payable/receivable clerk, claims clerk, payroll clerk, credit clerk, bookkeeper, accounting intern, tax preparer or comparable positions. This AA program focuses on entry-level accounting skills including communication and ethics needed in today’s professional environment. The program provides a fundamental understanding of not only essential practitioner skills but also addresses the unique skills needed by an entry-level accountant. Accounting topics include - financial accounting, managerial accounting, federal taxation, payroll, bookkeeping and the use of business application and accounting software.
| Code | Title | Units |
|---|---|---|
| Required Courses: | ||
| ACCT 047 | Computerized Accounting | 3 |
| ACCT 200 | Financial Accounting | 4 |
| ACCT 201 | Managerial Accounting | 4 |
| BUSAD 100 | Introduction to Business | 3 |
| BUSAD 210 | Business Law | 3 |
| ECON 208 | Business and Economic Statistics | 4 |
| or MATH 108 | Introduction to Probability and Statistics | |
| or MATH 108H | Introduction to Probability and Statistics - Honors | |
| ECON 200 | Principles of Macroeconomics | 3 |
| or ECON 200H | Principles of Macroeconomics - Honors | |
| ECON 201 | Principles of Microeconomics | 3 |
| or ECON 201H | Principles of Microeconomics - Honors | |
| Total Units | 27 | |
| Code | Title | Units |
|---|---|---|
| Recommended Courses: | ||
| ACCT 030 | Federal and State Individual Income Taxation | 4 |
| ACCT 090 | Payroll Accounting | 3 |
| CIT 101 | Introduction to Computer Literacy | 3 |
| CIT 114 | Spreadsheets: Excel | 3 |
| MATH 102 | College Algebra | 4 |
To earn an SBVC Associate Degree students must complete one of the following general education patterns:
Program Learning Outcomes
At the completion of this program, students will be able to:
- Measure and recognize assets, liabilities, and owner's equity using the fundamental concepts inherent in Generally Accepted Accounting Principles (GAAP).
- Analyze and record transactions using a journal and a ledger, including adjusting, and closing entries.
- Identify and execute the various steps in the accounting cycle.
- Prepare, interpret, and analyze basic financial statements using manual and computerized systems for service, merchandising, and manufacturing businesses.
- Describe the legal, ethical, and social implications of business decisions and their impact on various individuals, groups, and societies.
- Analyze, decode, and evaluate the ethics of an accounting scenario.
- Recognize the value of diversity in opinions, values, abilities, and cultures in all business environments.