CPA Exam Preparation: Business Environment and Concepts

Effective: Spring 2020
Certificate of Proficiency Program Map
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This program map from the 2024-2025 catalog year represents one possible pathway to complete this program. Your pathway may vary depending on your transfer plans and also previous college credit, including AP Test scores, concurrent enrollment courses and high school articulated courses.

I'm ready to get started. What do I do next?

  1. Review this program map to get an overview of the required courses
  2. Meet with a counselor to develop your customized student education plan www.chabotcollege.edu/counseling
  3. Use DegreeWorks, an online student education planning tool, to track your progress toward graduation www.chabotcollege.edu / admissions / degreeworks
Program Description

CPA candidates must possess any Bachelor's degree. Additionally, the candidates must satisfy specific educational requirements (see the CalCPA website at http://www.dca.ca.gov/cba/applicants/tip_sheet.pdf.)

All of these educational requirements can be completed at a community college after the candidates complete their BA/BS degree. The classes within this certificate are counted towards the educational requirement for the CPA license. The certificate also prepares a candidate for one of the four parts of the CPA exam: Auditing & Attestation.

The certificate itself is neither required for the CPA exam nor guarantees the student's eligibility for the CPA exam. However, it provides a guideline on what classes best prepare the candidate for the CPA exam.


What can I do with this major?

This program focuses on the Business Environment & Concepts component of the CPA exam. It provides a guideline for CPA candidates on which courses will best prepare them for the exam. Future CPAs have amazing prospects in three main areas: public accounting, private accounting, and government/non-profit accounting. Current projections for the Bay Area (from the EDD website) for accountants and auditors are: 17.9% annual increase in the number of jobs, and the median salary of $79,258. The CPA license in general increases salaries for these jobs by 10-15%"


Learning and Career Pathway
  • Business, Economics & Information Technology

Icon Key

= Critical Course = Prerequisite for Other Courses = Prerequisite Required = Required for Major GE = General Education

BUS 1A is the prerequisite course needed to take BUS 1B. If you took BUS 1A (Financial Accounting) at a college other than Chabot or Las Positas, please see a counselor to obtain a prerequisite override. www.chabotcollege.edu/counseling

Required Core

10 units

BUS 1B
Managerial Accounting1

4 units
Examines how managers use accounting information in decision-making, planning, directing, operating, and controlling. Emphasis on cost terms and concepts, cost structure, cost behavior, cost-volume-profit analysis, profit planning, budgeting, budgetary controls, cost controls, accounting for manufacturing costs and ethics.
Course Details:
  1. Prerequisite: BUS 1A
  • Transfers to CSU

    • BUS 4
    Cost Accounting2

    3 units
    Principles of cost build up and techniques for gathering cost, cost control, job order, process costing, managerial use of cost data, emphasis on application of principles.
    Course Details:
    1. Prerequisite: BUS 1B

    ECN 2
    Principles of Macroeconomics

    3 units
    Economic analysis of the theory of income determination, including national income analysis, business cycles, the consumption function, the multiplier, fiscal policy, monetary policy, money and banking, the public debt, economic growth and development, comparative economic systems and international trade.
    Course Details:
    1. Strongly Recommended: ENGL C1000
    2. Prerequisite: MTH 53
      3. or
    3. Prerequisite: MTH 53B
      4. or
  • Transfers to CSU
    • 1 - A student must pass BUS-1A, Financial Accounting, with a C or higher prior to taking this class.
    • 2 - A student must pass BUS-1B, Managerial Accounting, with a C or higher prior to taking this class
    Total Units: 10 units
    This program map is not a guarantee of course availability or financial aid applicability.