2023-2024 San Joaquin Delta College Catalog 
    Jul 22, 2024  
2023-2024 San Joaquin Delta College Catalog [ARCHIVED CATALOG]

Program Pathway

Accounting, AS

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The Accounting Associate in Science Degree is an intensive study of accounting theory as it applies to the business environment designed to prepare students for employment in the fields of accounting and/or bookkeeping. The Accounting major is best suited for the student who wishes to pursue secure rewarding positions such as accounting manager, internal auditor, financial analyst, tax accountant, or controller in corporations, governmental agencies, or not-for-profit organizations. This major is also ideal for students planning to become a Certified Public Accountant (please see the educational requirements per the California Board of Accountancy).

The program also meets the needs of employed individuals seeking to learn applications of accounting theory as practiced in the field. The program provides the foundation for individuals to prepare financial statements and record business transactions for all types of business and industry. Students develop a strong knowledge base of U.S. Generally Accepted Accounting Principles (GAAP) and accounting procedures. 

This program also prepares Business students for transfer to a four-year institution to pursue a bachelor’s degree with an Accounting concentration. It is critical that students meet with a SJDC counselor to select and plan the courses to fulfill major requirements. Schools vary in terms of the required preparation, thus the courses that SJDC requires for an AS degree in this major may be different from the requirements needed for a Bachelor’s degree. A grade of C or better is required in each course taken.

Program Learning Outcomes

Upon successful completion of this program, students will be able to:

  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.

Major Requirements - Core

Complete 17 units

Restricted Electives

Minimum Major Units Required: 32

Complete all courses with a grade of “C” or better.

General Education

Complete one of the following general education patterns:

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.

Minimum Degree Units Required: 60

For more information:

Contact the Business and Law Transfer and Career Pathway (TrAC)  

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