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Business Accounting Catalog Information DIABLO VALLEY COLLEGE CATALOG 2021-2022 any updates to this document can be found in the addendum at www.dvc.edu/communication/catalog Business accounting plus at least 3 units from: BUSINESS ACCOUNTING – BUSAC BUS-240 Business Statistics ............................................ 3 BUS-250 Business Communications ............................... 3 Charlie Shi, Dean BUS-295 Occupational Work Experience Education in BUS ...........................................2-4 Business, Computer Science, and Culinary Arts Division BUSAC-182 Computer Income Tax Return Preparation - Individuals .........................................................1.5 Possible career opportunities BUSAC-185 QuickBooks Accounting for Business I .............1.5 Study in accounting prepares students for careers in book- BUSAC-188 QuickBooks Accounting for Business II ............1.5 keeping, private and public accounting, auditing, tax prepa- BUSAC-190 Payroll Accounting .............................................1.5 ration and administration, cost and managerial accounting, financial services, payroll, software systems, corporate gov- plus at least 12 units from: ernance, and financial investigation. Some career options BUS-294 Business Law .................................................... 3 require more than two years of college study. BUSAC-282 Intermediate Accounting I ................................. 4 BUSAC-283 Auditing ............................................................. 3 BUSAC-284 Cost Accounting ................................................ 3 BUSAC-285 Federal Income Taxes – Individuals .................. 3 Associate in science degree BUSAC-286 Governmental and Not-For-Profit Accounting Accounting ........................................................ 3 Students completing the program will be able to... BUSAC-290 Financial Statement Analysis ............................ 4 A. construct basic accounting documents and solve case prob- BUSAC-292 Intermediate Accounting II ............................... 4 lems related to the accounting cycle utilizing appropriate BUSAC-293 Accounting Ethics and Accountants’ technology. Professional Responsibilities ............................ 4 B. analyze existing documents by verifying the accuracy plus at least 3 units from: of information for a company and performing necessary BUS-209 International Business ....................................... 3 reconciliation. BUS-240 Business Statistics ............................................ 3 C. evaluate financial data in a business environment and ap- BUS-250 Business Communications ............................... 3 ply ethical business judgment for decision making. BUSMG-191 Small Business Management ........................... 3 BUSMG-192 Entrepreneurship and Venture Management .... 3 This technical curriculum is designed to provide an oppor- total minimum units for the major 28 tunity for accounting students to achieve an associate in sci- ence degree in accounting after completing a comprehensive series of courses in the area of accounting. Completion of the Certificate of achievement courses in this program demonstrates commitment to the Advanced accounting field of accounting, provides comprehensive preparation for Students completing the program will be able to... employment in accounting-related occupations, and meets A. produce accurate financial statements for a company and a portion of the educational requirements for the California communicate a company’s financial position. CPA exam (For additional requirements please go to www. dca.ca.gov/cba). B. construct basic accounting documents and solve case problems related to the accounting cycle utilizing appro- This degree is not recommended for transfer students and priate technology. DVC accounting students in this program who intend to transfer should consult with a program advisor or counselor C. analyze existing documents by verifying the accuracy to ensure that the requirements for transfer to four-year insti- of information for a company and performing necessary tutions of their choice are met. Students who intend to trans- reconciliation. fer are also advised to select either General Education Option D. compare and contrast the financial information prepared 2 (IGETC) or Option 3 (CSU GE). General Education Option for different types of business entities. 1 (DVC General Education) does not meet requirements for most transfer institutions. The certificate of achievement in advanced accounting builds on the curriculum in the general accounting certificate pro- To earn an associate degree with a major in accounting, stu- gram and is designed to add technical depth and analytical dents must satisfactorily complete a minimum of sixty (60) skill-set development in the areas of financial account- units of degree applicable coursework with a grade point ing, auditing, cost accounting, individual income taxation, average of 2.0 (C) or higher. Certain courses may satisfy both governmental and not-for-profit accounting, and corporate major and general education requirements; however, the financial reporting for those students with a solid founda- units are only counted once. All coursework required for the tion in general accounting. Subjects in this program prepare degree major must be completed within seven years of the students for higher-level accounting positions and for taking degree date. certification examinations in the field of accounting such as major requirements: units enrolled agent, certified fraud examiner, certified internal BUSAC-186 Financial Accounting ......................................... 4 auditor, certified public accountant, or certified management BUSAC-187 Managerial Accounting ..................................... 4 accountant. CIS-116 Microsoft Excel – Comprehensive .................... 2 DIABLO VALLEY COLLEGE CATALOG 2021-2022 PROGRAM AND COURSE DESCRIPTIONS DIABLO VALLEY COLLEGE CATALOG 2021-2022 any updates to this document can be found in the addendum at www.dvc.edu/communication/catalog Business accounting Students are required to obtain a “C” grade or higher in all Students are required to obtain a “C” grade or higher in all required courses. At least 25 percent of the units must be required courses. At least 25 percent of the units must be completed at DVC. All coursework required for the certificate completed at DVC. All coursework required for the certifi- must be completed within seven years of the certificate date. cate must be completed within seven years of the certificate date. required courses: units BUSAC-186 Financial Accounting ......................................... 4 required courses: units BUSAC-187 Managerial Accounting ..................................... 4 at least 3 units from: CIS-116 Microsoft Excel – Comprehensive .................... 2 BUSAC-181 Applied Accounting ........................................... 3 BUSAC-186 Financial Accounting ......................................... 4 plus at least 3 units from: BUS-240 Business Statistics ............................................ 3 plus at least 9 units from: BUS-250 Business Communications ............................... 3 BUS-250 Business Communications ............................... 3 BUS-295 Occupational Work Experience BUS-295 Occupational Work Experience Education in BUS ...........................................2-4 Education in BUS ...........................................2-4 BUSAC-182 Computer Income Tax Return Preparation - BUSAC-182 Computer Income Tax Return Preparation - Individuals ..........................................................1.5 Individuals ..........................................................1.5 BUSAC-185 QuickBooks Accounting for Business I .............1.5 BUSAC-185 QuickBooks Accounting for Business I .............1.5 BUSAC-188 QuickBooks Accounting for Business II ............1.5 BUSAC-188 QuickBooks Accounting for Business II ............1.5 BUSAC-190 Payroll Accounting .............................................1.5 BUSAC-190 Payroll Accounting .............................................1.5 CIS-116 Microsoft Excel – Comprehensive .................... 2 total minimum required units 12 plus at least 12 units from: BUS-294 Business Law .................................................... 3 BUSAC-282 Intermediate Accounting I ................................. 4 Certificate of achievement BUSAC-283 Auditing ............................................................. 3 General accounting BUSAC-284 Cost Accounting ................................................ 3 BUSAC-285 Federal Income Taxes – Individuals .................. 3 Students completing the program will be able to... BUSAC-286 Governmental and Not-For-Profit A. produce accurate financial statements for a company and Accounting ........................................................ 3 communicate a company’s financial position. BUSAC-290 Financial Statement Analysis ............................ 4 B. construct basic accounting documents and solve case BUSAC-292 Intermediate Accounting II ................................ 4 problems related to the accounting cycle utilizing appro- BUSAC-293 Accounting Ethics and Accountants’ priate technology. Professional Responsibilities ............................ 4 C. analyze existing documents by verifying the accuracy of information for a company and performing necessary plus at least 3 units from: reconciliation. BUS-209 International Business ....................................... 3 BUS-240 Business Statistics ...........................................
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