Professional Accounting and Bookkeeping

The Professional Accounting and Bookkeeping program consists of the following courses:

Professional Accounting and Bookkeeping

535 Clock Hours/33 Semester Units
This program is designed to prepare students for entry levels positions as accounting clerks and bookkeepers in a broad range of businesses and organizations. A position of this type is normally in a busy office and involves the processing of accounts payable/receivables, P&L statements, ledgers and payroll.

GE101 English Composition and Communication
(45 lecture hours/3 semester units)
Prerequisite, with a minimum grade of "C"
A college-level course in English designed to strengthen basic skills and develop critical reading, writing and
thinking skills. Emphasis is on practical forms of communication used in the professional workplace.

GE102 College Mathematics
(45 lecture hours/3 semester units)
Prerequisite, with a minimum grade of "C"
A college-level course in math designed to strengthen basic arithmetic skills and develop proficiency in practical computations and calculations commonly encountered in the professional workplace.

GE103 Computer Literacy
(45 lecture hours/3 semester units)
Prerequisite, with a minimum grade of "C"
This course will introduce the student to the basics of computers and keyboarding. Computer components will be discussed as well as different types of software. There will be an emphasis on Windows XP, keyboarding skills and exploring the internet and using internet e-mail.

GC104 Computer Software Applications
(45 lecture hours/3 units)
Prerequisite, with a minimum grade of "C"
This is an overview course designed to teach students the skills they will need to create and manipulate documents using MS Word, spreadsheets using MS Excel.

ACC111 Fundamentals of Accounting
(45 lecture units/3 units)
This is the first of two courses that, combined cover accounting Principals. This course introduces students to the theory and logic underlying accounting procedures and principals. The course includes the basics accounting cycle, current assets, current liabilities, worksheets financial statements, and closing procedures. Successful completion of this course prepares the student to take ACC211.

ACC211 Financial Accounting
(45 lecture hours/3 semester units)
This is the second of two courses that, combined, covers Accounting Principles. The course includes partnerships and corporations, long-term liabilities, long-term investments, plant assets, natural resources and intangible assets, inventories, the statement of cash flows, special journals, banking procedures, accruals and deferrals, financial statement analysis, manufacturing operations, measuring profitability, financial strength and liquidity.

ACC113 Accounting Applications I - (QuickBooks)
(30 lecture hours/2 semester units)
QuickBooks familiarizes the student with chart of accounts, customer and vendor lists, inventory and non-inventory items, and service items. Students will explore the realm of Accounts Payable and Accounts Receivable, generate customer invoices and statements, create reports and graphs, and set up a new company. With this unique program the student will learn to do accounting functions using a computerized program.

ACC114 Accounting Applications II - (QuickBooks)
(30 lecture hours/2 semester units)
This course offers simulated, realistic projects using QuickBooks. This course provides a practical experience in the use of computers for entering accounting data and general financial statements and information. You will process two months worth of transactions, prepare financial statements and use charts and graphs to analyze a comparison between the months. This course also includes inventory valuation, cash flow statements, estimates and job/time tracking and payroll preparation.

ACC115 Payroll Accounting
(45 lecture hours/3 semester units)
This course familiarizes students with the need for payroll records, computing and paying wages and salaries, Social Security benefits and taxes, federal and state unemployment programs and payroll accounting systems. It will also include payroll preparation and quarterly and annual reporting practices.

PAB112 Microsoft Excel
(45 lecture hours/3 semester units)
This course will cover introductory to advanced skills using Microsoft Excel 2002. You will learn how to plan and create workbooks, open existing workbooks, create formulas, and add formatting attributes and create charts. Emphasis is on spreadsheet organization and on commands and functions related to managerial financial and accounting applications.

PAB116 Office Skills and Ten-Key Operation
(30 lecture hours-15 lab hours/2.5 semester units)
This course is designed to familiarize the student with the professional office environment. The student will learn the 21st century office, office technology, office communication, record management, scheduling, and arranging travel. The student will also learn 10-key with practice daily in order to become proficient and increase 10-key speed.

HUM112 Business Ethics
(15 lecture hours/1 unit)
This course is designed to acquaint the student with one's ethical and legal responsibilities as a professional in the business world. Common situations, problems and dilemmas are studied. The philosophical basis of the course is that ethical practice, integrity and honesty need not be sacrificed in a competitive business environment.

CS159 Career Success
(15 lecture hours/1 semester unit)
This course is comprised of three key elements: 1) Practical job readiness with the goal of producing a resume and cover letter. 2) First job search skills, including mock interviews and networking. 3) Surveying career paths beyond the entry level with local business people.

PAB299 Professional Accounting and Bookkeeping - Externship Training Plan
(40 externship hours-1 week/.5 semester unit)

During the one-week externship of this program the Professional Accounting and Bookkeeping student will be provided the opportunity to work in an office environment requiring them to use the accounting skills or office skills they have acquired in the course. This will be a full-time position consisting of forty hours.

The student will be expected to dress appropriately for their positions, be punctual and have perfect attendance, come to work every day with a good attitude, be flexible and act professional. Student will also be graded on the accounting skills they have learned that apply to the position they have. The student is graded on work habits, responsiveness, orderliness, and helpfulness. The student will also be graded on the ability to communicate.

Since business offices vary widely, the extern may work in different environments using many different skills. The goal is that each student must cover in their externship at least one "primary skill" and one "secondary skill":

Primary Skills
- Maintain Accounts Payable
- Maintain a payroll system
- Maintain a control inventory
- Prepare financial statements
- Analyze financial statements
- Analyze cash flow
- QuickBooks Pro
Secondary Skills
- Excel
- Telephone
- Customer Service

* The student will not receive a grade for this course until all course objectives have been met successfully, regardless of the scheduled course hours. Scheduled hours reflect the minimum required hours for the course and may vary on an individual student basis.