Accounting

Effective: Fall 2024
Associate in Science 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

The three accounting programs are stackable: you start with the Bookkeeping certificate (20 units), take 3 more classes and earn the Accounting Technician certificate (27 units). Then add 3 more major courses and the general education classes (15 units) to graduate with the AS in Accounting (60 units).

The programs require a lot of time and intellectual commitment. All classes are available online, so you can complete all of these 3 diplomas fully online. This is NOT a program for transfer to a university. If your goal is to get a four-year degree in Accounting, you should complete the AS-T in Business Administration at Chabot, transfer to a university, and specialize in Accounting as part of your BA/BS in Business.


What can I do with this major?

By completing the Bookkeeping certificate, your career options include:

  1. An entry-level job within accounts payable and accounts receivable department, payroll units, income tax firms, or financial service organizations.
  2. Jobs are available in just about any corporate business and non-profit organization.
  3. Opening your own bookkeeping business.

As you start growing in your career, you will continue your studies with the next level certificate of Accounting Technician and the AS degree. After gaining some experience in an accounting career, you will usually find more career options. In some cases, you can use some credits earned in these programs to transfer to a four-year school and earn a bachelor’s in accounting, opening up many more accounting career options.

All of our classes in accounting and taxation could be used to meet education requirements for a CPA (certified public accountant) license.


Learning and Career Pathway
  • Business, Economics & Information Technology

Icon Key

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

Semester 1

15 units

BUS 3A
Taxation of Individuals

3 units
Preparation of Federal and California income tax returns for individuals through the absorption and application of income tax law, theory, practice. Completion of various tax forms, including Form 1040 (Individual), Schedules A (Itemized Deductions), B (Interest and Dividends), C (Profit or Loss from a Business), and D (Capital Gains and Losses). Other topics include depreciation, tax credits, tax planning, and tax research.
Course Details:
Terms Offered: Fall, Spring

BUS 93
QuickBooks

2 units
QuickBooks introduces the concepts of bookkeeping/accounting using the theory of double-entry bookkeeping. Learn to use the QuickBooks software for a set up, service business and merchandising business. Setting up chart of accounts, accounts receivable, accounts payable, inventory, payroll and preparation and analysis of financial statements.

List A Course #1

3 units
BUS 8 recommended
See the full list: (Click here)

English 1- Critical Reading and Composition

4 units
GE

BUS 7 Small Business Accounting 1

3 units
  • 1 - BUS 7 is required only for the Bookkeeping certificate, not for the Accounting Tech certificate or the AS in Accounting. It is, however, strongly recommended before taking BUS 1A. Only 65% of students are successful in completing BUS 1A. After first taking BUS-7, 94% successfully finish BUS 1A. It is also strongly recommended before taking BUS 92, BUS 93, and BUS 8,

Semester 2

16-17 units

BUS 1A
Financial Accounting

4 units
Explores financial accounting, its importance and how it is used by internal and external users as a decision-making tool. Covers accounting information systems; application of Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) to value assets, liabilities, and equity; preparation, interpretation and analysis of financial statements. Includes topics on cash flow statement, cash and accrual accounting concepts, merchandising operation, internal controls and ethics, reporting and accounting for receivables, payables, long-term assets and liabilities, inventory, depreciation, stockholders’ equity, stocks and bonds.
Course Details:
  1. Strongly Recommended: BUS 7

BUS 92
Excel Spreadsheets for Accounting1

2 units
Fundamentals of using electronic spreadsheets (Microsoft Excel) for accounting principles. Focus on solving accounting problems and completing accounting projects with Microsoft Excel.

BUS 12
Introduction to Business

3 units
Survey of the private enterprise system and basic business concepts, business economics, types of business ownership, ethics, globalization, and organizational functions (management, marketing, accounting, human resources, and finance). Provides a multidisciplinary examination of how culture, society, economic systems, legal, international, political, financial institutions, and human behavior interact to influence an organization's policies and practices within the U.S. and a global environments.

General Education Course- see a counselor to choose the appropriate general education pattern and general ed course option for this term.

3 units
GE

Math Course: BUS 19 (Business Statistics) is recommended.

4-5 units
GE
  • 1 - BUS 7 or BUS 1A is required prior to taking BUS 92

Semester 3

16-17 units

BUS 14
Business Communications

3 units
This course applies the principles of ethical and effective communication to the creation of letters, memos, emails, and written and oral reports for a variety of business situations. The course emphasizes planning, organizing, composing, and revising business documents using word processing software for written documents and presentation-graphics software to create and deliver professional-level oral reports. This course is designed for students who already have college-level writing skills.
Course Details:
  1. Strongly Recommended: ENGL 1

BUS 1B
Managerial Accounting

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
    • Terms Offered: Spring, Summer, Fall

    List A Course #2

    3-4 units
    BUS 3B recommended
    See the full list: (Click here)

    General Education Course- see a counselor to choose the appropriate general education pattern and general ed course option for this term.

    3 units
    GE

    General Education Course- see a counselor to choose the appropriate general education pattern and general ed course option for this term.

    3 units
    GE

    Semester 4

    15-16 units

    BUS 6
    Accounting Ethics

    3 units
    A comprehensive study of ethical issues that accountants must address in the various sectors of accounting. Topics include general principles of ethics applied to accounting, personal responsibilities, the AICPA Code of Professional Conduct, tax/audit/accounting issues, confidentiality, independence, conflicts of interest, discreditable acts, whistleblower duties, and the Sarbanes-Oxley Act.
    Terms Offered: Spring

    BUS 10
    Business Law

    4 units
    Fundamental legal principles pertaining to business transactions. Introduction to the legal process. Topics include sources of law and ethics, contracts, torts, criminal law, intellectual property, agency and employment law, and business organizations.
    Course Details:

    List A Course #3

    3-4 units
    Select one course from List A below.
    See the full list: (Click here)

    General Education Course- see a counselor to choose the appropriate general education pattern and general ed course option for this term.

    4 units
    GE

    General Education Course- see a counselor to choose the appropriate general education pattern and general ed course option for this term. PE is recommended.

    1 unit
    GE

    List A

    Select three courses from the list below. 

    BUS 2A
    Intermediate Accounting I

    4 units
    Application of Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) to value assets, liabilities, and equity. Topics include time value of money, income statement, balance sheet, analysis of cash, receivables, inventory, plant assets, intangible assets, and the related revenues and expenses. BUS 2A (Intermediate Accounting I) and BUS 2B (Intermediate Accounting II) can be taken in any sequence after the successful completion of BUS 1A (Financial Accounting).
    Course Details:
    1. Prerequisite: BUS 1A

    BUS 2B
    Intermediate Accounting II

    4 units
    Application of Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) to value assets, liabilities, and equity. Topics include analysis of current and long-term liabilities, leases, income taxes, pensions, equity, and the related revenues and expenses; preparation of the statement of cash flows. BUS 2A (Intermediate Accounting I) and BUS 2B (Intermediate Accounting II) can be taken in any sequence after the successful completion of BUS 1A (Financial Accounting).
    Course Details:
    1. Prerequisite: BUS 1A

    BUS 3B
    Taxation of Business Entities

    3 units
    A study of current Federal income tax law as it relates to sole proprietorships, corporations (C corps, S corps), and partnerships (General and Limited Partnerships, Limited Liability Companies, and Limited Liability Partnerships. California tax law differences will be highlighted. A student does NOT need to complete BUS-3A to enroll in this class.
    Course Details:
    1. Prerequisite: BUS 7
      2. or
    2. Prerequisite: BUS 1A

    BUS 4
    Cost Accounting

    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

    BUS 5
    Auditing1

    3 units
    Examines philosophy, environment, principles, and practices of financial statements audits. Topics include Generally Accepted Auditing Standards (GAAS), Sarbanes-Oxley Act regulatory environment, professional ethics, auditor’s responsibilities and legal liability; fraud, internal controls and audit risk; audit planning, audit procedures, sampling tools, audit evidence, documentation, opinions and reports.

    BUS 8
    Payroll Accounting

    3 units
    The laws, principles and procedures of payroll accounting in both manual and computerized environments. Concepts covered include preparation of payroll records and reports; payroll law and practices; computation of taxes, including Social Security, federal income tax, state income taxes, and unemployment taxes and voluntary withholdings.
    Course Details:
    1. Strongly Recommended: BUS 1A
      2. or
    2. Strongly Recommended: BUS 7

    BUS 11
    Governmental and Nonprofit Accounting2

    3 units
    A study of accounting, budgeting, auditing, fiscal procedures and financial records of governmental agencies such as state, county and municipal governments, as well as universities and colleges, hospitals, and certain nonprofit organizations.
    • 1 - BUS 1A is the prerequisite course to take BUS 5
    • 2 - BUS 1A is the prerequisite course to take BUS 11
    Total Units: 62-65 units
    This program map is not a guarantee of course availability or financial aid applicability.