A.S. in Business - Accounting Emphasis

The Associate’s Degree in Science in Business - Emphasis in Accounting provides lower division preparation for students planning to transfer into a business administration program at a four-year university. Students will take courses in business as well as related fields required for business majors. 

This degree can lead students into one of several areas of concentration at four-year universities, such as accounting, business management, finance, human resource management, international business, and marketing.

Check with an academic advisor to confirm if the elective accounting courses taken as part of this degree will receive unit credit and/or subject area credit at the university level. 

A.S. Degree Level Student Learning Outcomes

Students completing the Business - Accounting Emphasis A.S. Degree will:

  1. Acquire the ability to communicate effectively within business organizations.
  2. Apply critical thinking skills and analytical skills relating to business and accounting issues.
  3. Understand the role of business management and how it impacts organizational performance.
  4. Apply basic accounting concepts and prepare financial reports to support business decision-making.

Students receiving this degree must meet the following requirements:

  1. Complete the District General Education Pattern or Cal-GETC.
    If transferring to a CSU or UC students are strongly recommended to complete the Cal-GETC General Education Pattern. Students looking to transfer to an out of state or private college should consult with a counselor for the appropriate GE pattern selection.
  2. Complete with a “C” or better each course as specified by the major.
  3. Maintain an overall GPA of a 2.0 or better in all degree applicable coursework.
  4. Meet the 12-unit residency requirement. 
Required courses:
ACCT 101Financial Accounting4
or ACCT 101H Financial Accounting - Honors
ACCT 102Managerial Accounting4
or ACCT 102H Managerial Accounting - Honors
BUS 152Business Communications3
BUS 160Business Law and the Legal Environment I3
or BUS 160H Business Law and the Legal Environment I - Honors
ECON C2001Principles of Microeconomics3
ECON C2002Principles of Macroeconomics3
or ECON C2002H Principles of Macroeconomics - Honors
OFF 120Microsoft Excel3
STAT C1000Introduction to Statistics 14
or STAT C1000H Introduction to Statistics - Honors
Select one (1) of the following courses:
Calculus for Business and Social Sciences 24
Calculus I: Late Transcendentals 35
Select six (6) units minimum from the following courses:
Income Tax Accounting4
Taxation of Business Entities4
Computerized Income Tax Preparation2
QuickBooks2
Tax Practices and Procedures3
Payroll Accounting3
Intermediate Accounting I3
Intermediate Accounting II3
Cost Accounting 3
Auditing3
Fraud Examination3
Accounting Ethics4
Total Units37-40
1

STAT C1000 is degree applicable with or without STAT 1000S. If taken with STAT 1000S, only the units for STAT C1000 will be counted towards the degree.

2

MATH 180 is degree applicable with or without MATH 080. If taken with MATH 080, only the units for MATH 180 will be counted towards the degree.

3

MATH 190 is degree applicable with or without MATH 090. If taken with MATH 090, only the units for MATH 190 will be counted towards the degree.

2-Year Curriculum Map Example
This map represents one possible pathway through the program and is only for reference.

*It is highly recommended that you make an appointment to create a customized education plan that fits your needs.

Plan of Study Grid
First Year
Fall Term 1Units
ENGL C1000
Academic Reading and Writing
or Academic Reading and Writing
or Academic Reading and Writing - Honors
4-5
MATH 180
Calculus for Business and Social Sciences
or Calculus I: Late Transcendentals
4
ACCT 101
Financial Accounting
or Financial Accounting - Honors
4
Citrus GE Area E: Personal Health and Wellness 3
 Units15-16
Spring Term 1
ACCT 102
Managerial Accounting
or Managerial Accounting - Honors
4
STAT C1000
Introduction to Statistics
or Introduction to Statistics - Honors
4
Citrus GE Area A2: Oral Communication and Critical Thinking 3-4
Biological or Physical Science 3-4
 Units14-16
Second Year
Fall Term 2
ACCT 111
Taxation of Business Entities
or Income Tax Accounting
or Computerized Income Tax Preparation
or QuickBooks
or Tax Practices and Procedures
or Payroll Accounting
or Intermediate Accounting I
or Intermediate Accounting II
or Cost Accounting
or Auditing
or Fraud Examination
or Accounting Ethics
4
BUS 160 Business Law and the Legal Environment I 3
ECON C2001 Principles of Microeconomics 3
OFF 120 Microsoft Excel 3
UC/CSU Elective 3
 Units16
Spring Term 2
ACCT 110
Income Tax Accounting
or Taxation of Business Entities
or Computerized Income Tax Preparation
or QuickBooks
or Tax Practices and Procedures
or Payroll Accounting
or Intermediate Accounting I
or Intermediate Accounting II
or Cost Accounting
or Auditing
or Fraud Examination
or Accounting Ethics
4
BUS 152 Business Communications 3
ECON C2002
Principles of Macroeconomics
or Principles of Macroeconomics - Honors
3
Citrus GE Area C: Arts and Humanities 3
Citrus GE Area D: Social and Behavioral Sciences 3
 Units16
 Total Units61-64

 Career Opportunities

There are a variety of careers you can do with this major.

To explore more about this major, schedule an appointment with a career counselor.