Accounting Certificates/Degree 2014/2015
Mt. San Antonio College offers two different types of certificates for credit programs of study:
Requirements for all certificates include the following:
 At least 1/2 of the credits earned toward the certificate must be completed at Mt. San Antonio College
 A grade of “C” or better must be earned in each course to be applied to the certificate
Skills Certificates
“Skills Certificates” are lower-unit certificates in various occupational areas. Although the awarding of Skills
Certificates is not noted on a student’s official transcript, the student may apply for and receive a
documentation certificate from the college that may be of value in documenting knowledge and skills to
potential employers. In many cases, entry-level Skills Certificates may be part of a ladder-track of increasing
levels of preparation in an occupational area, and courses used to complete them may form a core of
requirements that are augmented as students pursue higher levels of proficiency toward a Certificate of
Achievement. Scroll down to see our “Certificates of Achievement” in Accounting.
Bookkeeping #E0504: The Accounting-Bookkeeping Certificate provides basic accounting skills and
knowledge, preparing the student for entry-level positions as an accounting clerk in areas such as
bookkeeping, accounts receivable, accounts payable, inventory tracing/reporting, bank reconciliation,
expense reporting and account analysis.
Required Courses:
Course ID
Units
Title
BUSA 7
or
BUSA 72
Principles of Accounting-Financial
or
Bookkeeping-Accounting
5.0
or
5.0
BUSA 75
Using Microcomputers in Financial Accounting
1.0
BUSA 76
or
BUSA 68
Using Microcomputers in Managerial Accounting
or
Business Math
1.0
or
3.0
Total Units = 7-9
Payroll #E0505: (Bookkeeping Certificate + Payroll Course) The Accounting-Payroll Certificate
provides basic accounting skills and knowledge combined with specialized training in payroll, preparing the
student for entry-level clerical positions within the payroll segment of accounting. Common duties performed
include payroll tax reporting, payroll accounting systems maintenance, posting payroll transactions to
journals/ledgers.
Required Courses:
Course ID
Title
Units
BUSA 7
or
BUSA 72
Principles of Accounting-Financial
or
Bookkeeping-Accounting
5.0
or
5.0
BUSA 75
Using Microcomputers in Financial Accounting
1.0
BUSA 76
or
BUSA 68
BUSA 70
Using Microcomputers in Managerial Accounting
or
Business Math
Payroll and Tax Accounting
1.0
or
3.0
3.0
Total Units = 10-12
Note: The unit requirement for Skills Certificates is below that required for some forms of financial aid eligibility. Students should
consult with the Financial Aid Office to determine whether a particular program of study qualifies for financial aid.
Certificates of Achievement
“Certificates of Achievement” are awarded for completion of an approved program of study meeting certain
requirements of the California Community College Chancellor’s Office in terms of total unit values and other
criteria. The possession of such a certificate is favorably recognized by business and industry and is frequently a
requirement for professional advancement. The awarding of all Certificates of Achievement is noted on a
student’s official transcript.
Computerized #L0503: (Bookkeeping Certificate + Computer Course + Electives)
The Accounting-Computerized Certificate provides basic accounting skills and knowledge combined with
additional training in computer applications common to the accounting industry. This certificate prepares
the student for entry-level positions as an accounting clerk that requires computer skills in areas such as
utilization of accounting software, accounts receivable, accounts payable, inventory tracing/reporting, bank
reconciliation, expense reporting and account analysis.
Required Courses:
Course ID
Title
Units
BUSA 7
or
BUSA 72
Principles of Accounting-Financial
or
Bookkeeping-Accounting
5.0
or
5.0
BUSA 75
Using Microcomputers in Financial Accounting
1.0
BUSA 76
or
BUSA 68
Using Microcomputers in Managerial Accounting
or
Business Math
1.0
or
3.0
CISB 15
Microcomputer Applications
3.5
And at least 7.5 units from the following:
CISB 11
Computer Information Systems
CISB 16
Macintosh Applications
CISB 21
Microsoft Excel
CISB 31
Microsoft Word
CISB 51
Microsoft PowerPoint
CISD 11
Database Management-Microsoft Access, and
CISD 11L
Database Management-Microsoft Access Lab
CISS 11
Practical Computer Security
3.5
2.0
3.0
3.0
3.0
3.0
.5
2.0
Total Units = 18-20
Financial Planning #L0599: The Accounting-Financial Planning Certificate provides basic accounting
skills and knowledge combined with specialized training in financial planning, preparing the student for
entry-level positions and/or professional advancement in their current accounting jobs. Students completing
this certificate will be able to assist companies in areas such as, budget analysis, tax reporting, financial and
investment planning and analysis.
Required Courses:
Course ID
BUSA 7
BUSA 8
BUSA 58
BUSA 71
BUSA 75
BUSA 76
Title
Principles of Accounting-Financial
Principles of Accounting-Managerial
Federal Income Tax Law
Personal Financial Planning
Using Microcomputers in Financial Accounting
Using Microcomputers in Managerial Accounting
Total Units = 18
Units
5.0
5.0
3.0
3.0
1.0
1.0
Managerial Accounting #L0533: The Accounting-Managerial Certificate provides basic accounting
skills and knowledge combined with specialized training in managerial accounting, preparing the student for
entry-level positions in accounting and/or professional advancement in their current accounting jobs.
Students completing this certificate will be able to perform duties in the areas of cost analysis, variance
analysis, budget preparation, expense reporting, account analysis, and preparation of various internal reports
to assist management in their decision making.
Required Courses:
Course ID
BUSA 7
BUSA 8
BUSA 21
BUSA 76
Title
Principles of Accounting-Financial
Principles of Accounting-Managerial
Cost Accounting
Using Microcomputers in Managerial Accounting
Plus one of the following courses:
BUSA 52
Intermediate Accounting
BUSA 58
Federal Income Tax Law
Units
5.0
5.0
4.5
1.0
3.0
3.0
Total Units = 18.5
Accounting Certificate #T0502:
The Accounting Certificate provides basic accounting skills and knowledge combined with an in depth
training in a variety of accounting concepts, preparing the student for entry-level positions and/or professional
advancement in a wide selection of accounting jobs. These jobs include general accounting, cost accounting,
payroll, inventory management, asset management, accounts receivable, accounts payable, budgets and
forecast, financial analysis, etc.
Required Courses:
Title
Units
Principles of Accounting-Financial
Principles of Accounting-Managerial
Using Microcomputers in Financial Accounting (Quickbooks)
Using Microcomputers in Managerial Accounting (Excel)
Intermediate Accounting
Principles of Business
5.0
5.0
1.0
1.0
3.0
3.0
Course ID
BUSA 7
BUSA 8
BUSA 75
BUSA 76
BUSA 52
BUSM 20
Plus one of the following courses:
BUSA 21
Cost Accounting
BUSA 58
Federal Income Tax Law
Total Units = 21-22.5
4.5
3.0
Associate in Science Degree: Accounting #S0502
Mt. San Antonio College offers a two year occupational degree in Accounting. To qualify for the degree,
students must complete the required courses for the Accounting major as shown below, plus additional general
education courses as listed on pages 64-66 of the Catalog. For further guidance, please consult with the
Counseling Center.
The Accounting Program provides many opportunities for students to design a plan for their individual goals
through certificate and degree achievements. The associate degree in accounting is intended to prepare
students for employment following graduation. The student will learn basic accounting skills combined with
an in depth training in a variety of accounting concepts, preparing the student for entry-level positions,
professional advancement in their current job, or transfer to a university to pursue a bachelor’s degree in
accounting.
Earning an Accounting Associate of Science degree will provide the knowledge and skills necessary for
accounting jobs in general accounting, cost accounting, payroll, inventory management, asset management,
accounts receivable, accounts payable, budgets and forecasting, financial analysis, etc. Students who wish to
transfer and obtain a bachelor’s degree should consult with a counselor or advisor to discuss transferability of
courses.
Accounting Major-Required Courses:
Course ID
BUSA 7
BUSA 8
BUSA 75
BUSA 76
BUSA 52
BUSM 20
Title
Principles of Accounting-Financial
Principles of Accounting-Managerial
Using Microcomputers in Financial Accounting
Using Microcomputers in Managerial Accounting
Intermediate Accounting
Principles of Business
Plus one of the following courses:
BUSA 21
Cost Accounting
BUSA 58
Federal Income Tax Law
Units
5.0
5.0
1.0
1.0
3.0
3.0
4.5
3.0
Total Units = 21-22.5
The following requirements apply to both Associate in Science (A.S.) and Associate in Arts (A.A.) degrees:
1. Unit Requirement: Sixty (60) degree-appropriate units.
2. A letter grade of “C” or better is required for each course required for graduation.
3. General Education Requirements: At least 24 units are required which shall include courses in each of the
General Education areas, A through E (see pages 65-66). All courses must be completed with a grade of “C” or
better.
4. Physical Well-Being Requirement: Complete at least one of the physical education activity courses with the
following prefixes: DNCE, KINA, KINF, KINI, KINL, KINS, KINX with a grade of “C” or better or “CR”.
5. Reading Competency: This requirement is met by completing one of the following with a grade of “C” or
better: READ 90 Preparing for College Reading, AMLA 33R American Language Advanced Reading
or obtaining placement into READ 100 on Reading Placement exam or obtaining a satisfactory score on the
Reading Competency Test.
6. Math Competency: This requirement is met by completing one of the following with a grade of “C” or better.
Math 71 Intermediate Algebra, or Math 71B Intermediate Algebra - Second Half or
Math 71X Practical Intermediate Algebra, or Completing more advanced college mathematics course.
Obtaining a satisfactory score on the Intermediate Algebra Competency Examination.
7. GPA Requirement: A Mt. San Antonio College “degree” total grade point average, and “all college” total grade
point average of 2.0.
8. Residency Requirement: The residency requirement for Mt. San Antonio College can be met in either of two
ways: 12 units in residence and enrollment in last semester, or 45 units in residence if the last semester is not
at Mt. SAC.
(From Mt. SAC Catalog, page 64: Associate Degree Requirements)