Accounting, Associate in Science

Upon successful completion of the Associate in Science degree, the student demonstrates the skills and training for employment and/or transfer to a four-year college or university.

Program Learning Outcomes

  1. Demonstrate an understanding of management decision making skills.
  2. Apply accounting theory, income measurement disclosures and analysis in a corporate environment.
  3. Apply GAAP to transactions relating to corporate entities and debt financing.
  4. Demonstrate a basic understanding of the accounting cycle including the calculations required to prepare basic financial statements in accordance with Generally Accepted Accounting Principles (GAAP) for basic entities.
  5. Demonstrate the skills and training for employment in a basic accounting or business environment and/or transfer to a four-year college or university.

General Education

Complete one of the following general education patterns:

  • San Joaquin Delta College Associate Degree General Education (AA-GE) pattern (24 units)
  • California State University General Education (CSU-GE) pattern (40 units)
  • Intersegmental General Education Transfer Curriculum - CSU Version (IGETC-CSU) pattern (37 units)

Students are advised to double-count courses in the major to also satisfy general education when possible. Course subject credit will be awarded in satisfaction of major and lower division general education requirements, but the units will only be counted once in computing the total number of units for the degree.

Major Requirements - Core

Complete 20 units

BUS 001A

Principles of Accounting

5

BUS 001B

Principles of Accounting

5

BUS 003

Financial Accounting

5

BUS 004

Managerial Accounting

5

Major Requirements - Restricted Electives

Complete 7 units selected from:

BUS 008

Introduction to The American Legal System

3

BUS 011

Income Tax Procedures

3

BUS 015

Excel Spreadsheets

3

BUS 018A

Business Law

3

BUS 020

Introduction to Business

3

BUS 021

Marketing

3

BUS 070

Payroll Accounting

2

BUS 081

California Income Tax Preparation

1

CS 011

Fundamentals of Computer Science

3

CSA 020

Computer Information Systems Applications

3

ECON 001A

Principles of Macroeconomics

3

ECON 001B

Principles of Microeconomics

3

MATH 010

Introduction to Contemporary Mathematics

3

Minimum Major Units Required: 27

Complete all courses with a grade of "C" or better.

Minimum Degree Units Required: 60