Course description
General accountants examine financial records of municipal,
county, state, and federal agencies for compliance with
laws. They record transactions, such as receivable, payable,
payroll, property into a general ledger. Corporate accountants
set up and design accounting-bookkeeping systems and procedures,
risk management programs, tax law and finance methods,
record financial transactions, and analyze and evaluate
financial records for businesses. Their duties include interpreting
financial information and preparing reports for business
executives and government regulatory agencies. Advancement
includes senior accountant, controller, treasurer, and chief
financial officer positions.
Students planning to transfer to a four-year college/
university should refer to the Business Administration major
requirements.
Associate in Arts Degree – 60 units
Students must complete major requirements in effect at
the time enrollment begins or major requirements in effect at
graduation as long as continuous enrollment is maintained.
At least 50% of the required major units must be completed
at Santa Monica College.
All coursework for the major must be completed with a
grade of C (2.0) or higher.
These programs are not designed for transfer students.
Accounting
Total major units required: 28 units.
General Education units required: 18 units.
Additional recommended courses/electives: 14 units.
Total units required: 60 units.
The major consists of 28 units as follows:
Required Core Courses: (12 Units)
Business 1, Introduction to Business (3)
Business 31, Business English (3) or English 1, Reading &
Composition (3)
Business 32, Business Communication (3)
CIS 1, Introduction to Computers with Applications
(3) or CIS 4, Introduction to Computer, Business
Applications (3)
Required Concentration Courses: (16 Units)
Accounting 1, Principles of Accounting 1 (5) and
Accounting 2, Principles of Accounting 2 (5)
Accounting 31A, Excel for Accounting (3) or CIS 30,
Microsoft EXCEL (3) or CIS 31, Accounting Spread
Sheets (3)
Accounting 35, QuickBooks (3) or CIS 35, QuickBooks
(3)
Additional Recommended Courses:
Accounting I0A, Intermediate Accounting A (3) and
Accounting 10B, Intermediate Accounting B (3) and
Accounting 10C, Intermediate Accounting C (4) or
Accounting 6, Accounting Consolidations (3) and
Accounting 7, Accounting Special Topics (3)
Accounting 11, Cost Accounting (3)
Accounting 12, Auditing (3)
Accounting 15, Personal Income Tax (3)
Accounting 16, Corporate Income Tax (3)
Accounting 31B, Advanced Excel for Accounting (3)
Business 5, Business Law (3)
