Accounting teachs students accounting theory and practice including books of original entry, the general ledger, financial statements, and the accounting cycle. This curriculum is followed by accounting for plant assets, partnerships, corporations, cost systems, cash flow analysis, and differential cost and performance evaluations.
The cost accounting course examines accounting for materials, labor, overhead, standard costs, process costs, and cost analysis for decision making.
The intermediate accounting course reviews the financial accounting standards, accounting information processing systems, and the resulting financial statements. Selected topics related to present value applications, asset recognition, and asset bases of measurement are introduced.
Payroll and business tax accounting focus on basic payroll procedures used in business today. Students learn recording procedures and tax return preparations.
The tax accounting courses cover Federal taxation for individuals, proprietorships, partnerships, corporations, estates and trusts. Areas of coverage include income and gift taxation, tax compliance and procedures, and preparation for the Enrolled Agent Exam.
Two modules in computerized accounting practice are offered for students who have completed one quarter of accounting or who have had accounting experience. These practice modules review designing service and merchandising accounting systems, journal and general ledger work, and financial statements. One module includes analysis and solving of accounting problems using spreadsheet software.

Students of accounting typically pursue careers as public accountants, internal auditors, management accountants, government accountants, income tax accountants, business or accounting instructors, computer systems accountants, budget analysts. Most management and accounting positions require four-year college degrees in accounting and/or the CPA license. However, there are also numerous levels of clerical accounting positions such as bookkeeper, payroll, accounts payable, accounts receivable, inventories, cash control, and data entry.

• English proficiency: ENGL 1A, ESL 26 or equivalent.
• Mathematics proficiency: MATH 105 or equivalent.
A minimum of 90 units required to include:
• All General Education requirements
• Core courses (38 Units)
• Elective courses (10 Units)
• Other graduation requirements as appropriate.

NOTE: All courses pertaining to the major must be taken for a letter grade. In addition, a GPA of 2.0 or higher is required in all Core and Support courses for the Degree or Certificates. To obtain a Degree or Certificate, 55% of accounting-specific course work must be completed at Foothill College.

AA = Associate in Arts Degree.
CA = Certificate of Achievement.
CP = Certificate of Proficiency.
CCC = Career Certificate.
UT = May be transferrable to a four - year university.

ACTG 1A Financial Accounting I (5 Units)
ACTG 1B Financial Accounting II (5 Units)
ACTG 1C Managerial Accounting (5 Units)
ACTG 67 Tax Accounting (5 Units)
BUS 18 Business Law I (5 Units)
BUSI 22 Principles of Business (4 Units)
or BUSI 53 Survey of International Business (4 Units)
ACTG 64A Computerized Accounting Practice (2 Units)
ACTG 64B Computerized Accounting Programs (2 Units)
ECON 1A Principles of Macroeconomics (5 Units)
or ECON 1B Principles of Microeconomics (5 Units)

ACTG 51A Intermediate Accounting I(4 Units)
ACTG 51B Intermediate Accounting II (4 Units)
ACTG 51C Intermediate Accounting III (4 Units)
ACTG 65 Payroll & Business Tax Accounting (4 Units)
ACTG 66 Cost Accounting (5 Units)
ACTG 68A Advanced Tax Accounting I (4 Units)
ACTG 68B Advanced Tax Accounting II (4 Units)
ACTG 68C Advanced Tax Accounting III (3 Units)
BUS 19 Business Law II (4 Units)
BUSI 53 Survey of International Business (4 Units)*
BUSI 61 Investment Fundamentals (3 Units)
ECON 1A Principles of Macroeconomics (5 Units) *
ECON 1B Principles of Microeconomics (5 Units) *
ACTG 60 Accounting for Small Business (5 Units)*
BUSI 91L Introduction to Business Information Processing (4 Units)

* May be taken only once for credit (either core or elective)

To request a certificate please visit: http://www.foothill.edu/bss/cert/index.php

This certificate awarded after completion of the Core courses. General Education courses are not required.

ACTG 1A Financial Accounting I (5 Units)
ACTG 1B Financial Accounting II (5 Units)
ACTG 51A Intermediate Accounting I (4 Units)
ACTG 51B Intermediate Accounting II (4 Units)
ACTG 51C Intermediate Accounting III (4 Units)

ACTG 1B Financial Accounting II (5 Units)
ACTG 64A Computerized Accounting Practice (2 Units)
ACTG 67 Tax Accounting (5 Units)
ACTG 68A Advanced Tax Accounting I (4 Units)
ACTG 68B Advanced Tax Accounting II (4 Units)
ACTG 68C Advanced Tax Accounting III (3 Units)

ACTG 67 Tax Accounting (5 Units)
ACTG 68A Advanced Tax Accounting I (4 Units)
ACTG 68B Advanced Tax Accounting II (4 Units)
ACTG 68C Advanced Tax Accounting III (3 Units)

ACTG 65 Payroll & Business Tax Accounting (4 Units)
ACTG 67 Tax Accounting (5 Units)
ACTG 68A Advanced Tax Accounting I (4 Units)

ACTG 60 Accounting for Small Business (5 Units)
orACTG 1A Financial Accounting I (5 Units)
ACTG 64A Computerized Accounting Practice (2 Units)
ACTG 64B Computerized Accounting Programs (2 Units)
ACTG 65 Payroll & Business Tax Accounting (4 Units)

ACTG 60 Accounting for Small Business (5 Units)
or ACTG 1A Financial Accounting I (5 Units)
ACTG 65 Payroll & Business Tax Accounting (4 units)