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Laney College

Accounting

Accounting

The Associate of Arts degree program prepares you for employment as a junior accountant. The Certificate of Achievement program prepares you for positions in accounts receivable, accounts payable, payroll, general ledger, and other accounting functions.

AA/CA Requirements:
Dept/No. Title Units
FIRST SEMESTER
BUS 10 Introduction to Business 3
BUS 202** Business Mathematics 3
BUS 230 D Beginning Keyboarding 1
BUS 1A Financial Accounting 4
SECOND SEMESTER
BUS 1B Managerial Accounting 4
BUS 5+ Human Relations in Business 3
BUS 201*** Business Communications 3
ECON 1*+ Principles of Economics (Macro-Economics) 3
THIRD SEMESTER
BUS 2 Introduction to Business Law 3
BUS 21 Payroll Accounting 2
BUS 24+ Computerized Accounting Principles 3
ECON 2*+ Principles of Economics (Micro-Economics) 3
FOURTH SEMESTER
BUS 4 Cost Accounting 3
BUS 209 Fundamentals of Income Tax 4
BUS 54* Small Business Management 3
     
  Total Required Units for Certificate 28
  Total Required Units for Degree Major 42
 

*When the Accounting major is applied to the Associate Degree, these additional courses are required.

**Math 201 or 210D or a more advanced Math course may be substituted for Bus 202.

***Engl 1A or 201A or 201B may be substituted for Bus 201.

+Course may be applied to Associate Degree General Education requirement.

For Associate Degree General Education requirements, refer to page 55 of the 2018-2019 catalog.


We also offer a Bookkeeping Certificate of Achievement, which is designed to add the skills needed enter the accounting profession within a short period of time.  This certificate will allow you to apply for positions in bookkeeping, and clerical positions such as general ledger, accounts receivable, accounts payable, payroll, and income tax.

Certificate of Achievement Requirements:
Suggested Course Sequence
First Semester
Dept/No. Title Units
BUS 20 General Accounting 3
BUS 209 Fundamentals of Income Tax 4
BUS 43B Introduction to Microsoft Excel for Business Applications 4
Second Semester  
BUS 21 Payroll Accounting 2
BUS 24 Computerized Accounting Principles 3
BUS 239 QuickBooks Pro 1.5
  Total Major Units 17.5
To help student prepare for the National Bookkeeper Certification Exam; Recommended but not required:
BUS 1A Financial Accounting 4
BUS 206 Certified Bookkeeper Exam Review 3

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