The pathway below represents an efficient and effective course taking sequence for this program. Individual circumstances might require some changes to this pathway. It is always recommended that you meet with an academic counselor to develop a personalized educational plan.
The courses have been intentionally placed and should be prioritized in
the order
in which they appear. If you are unable to take all the courses in
a semester, you
should prioritize enrolling in the courses in the order below.
Some courses have
been noted as “Appropriate for Intersession” . Should you need (or want) to take
classes
in the summer and/or winter intersessions,
the program recommends these courses as appropriate for the condensed
schedule of
the intersessions.
Some pathways combine a “Certificate of Achievement” and an “Associate
Degree”. If
you are pursuing only the Certificate of Achievement, you are only
required to take
the courses marked “Program Requirement” .
All pathways include at least one “Gateway Course” which introduces you to the program and/or field of study and helps you
decide if you want to continue with this Academic and Career Path.
Most Associate degrees (though not Associate Degrees for Transfer)
require satisfying the SMC Global Citizenship requirement. If the Program
Requirements do not include a “Global Citizenship course” , be sure to select a General Education course that also satisfies Global Citizenship.
This program is for bookkeepers and accounting clerks who want to advance to a higher professional level. Business owners can strengthen their businesses with best practices and compliance with current accounting standards and laws. Students completing this Certificate of Achievement may wish to pursue the Accounting Associate Degree by satisfying additional requirements.
Upon completion of the program, students will:
- Upon completion of the program students will effectively comprehend, record, post and summarize financial accounting information from an original business transaction through the preparation of financial statements .
- Upon completion of the program students will effectively perform closing entries at the end of an accounting cycle.
- Upon completion of the program students will demonstrate the ability to prepare calculations and use financial information for business management and decision making.
Icon Key
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Gateway Course
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Program Requirement
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General Education
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Appropriate for Intersession
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Available Online
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Global Citizenship
Required Courses: (16 Units)
16 Units
This course introduces the student to the sole proprietorship, partnership, and corporate forms of ownership. This course also familiarizes the student with recording, classifying and interpreting financial data for service and merchandising businesses. It includes a study of the journals, ledgers and financial statements used by these entities. Also covered are computerized accounting systems, internal control, ethics, cash, accounts and notes receivable, merchandise inventory, plant assets and intangible assets, liabilities, and equity accounts. Basic managerial accounting topics are also introduced.
- Skills Advisory: MATH 18 or
- Skills Advisory: MATH 20
This course continues the study of introductory financial accounting principles begun in Accounting 1 and also covers introductory managerial accounting. The financial accounting portion of the course (2 units) covers the corporate form of business organization, bond financing, installment notes and other long-term liabilities, investments in debt and equity securities, international operations and the Statement of Cash Flows, corporate financial statement preparation and analysis and other GAAP and IFRS considerations. The managerial portion of the course (3 units) covers accounting concepts relevant to internal users rather than third party users of financial statements. Managerial accounting study includes full absorption and variable costing, cost accounting for job order and for mass produced goods (process costing), just-in-time, activity-based and total quality management approaches to costing manufacturing operations. Also studied are segment reporting, performance measurement, cost-volume-profit analysis, flexible budgeting, capital expenditure budgeting, standard costing, responsibility accounting, and decision making processes. Ethical issues surrounding these topics are also addressed.
- Prerequisite: ACCTG 1
Basic pronouncements of the Financial Accounting Standards Board and their applications to accounting are covered in this course, along with cash, receivables, inventory, time value of money, and financial statements overview.
- Prerequisite: ACCTG 2
This course includes study of the basic pronouncements of the Financial Accounting Standards Board and their applications to accounting. In this course, the following are covered in detail: revenue recognition, investments, land, buildings, equipment, intangible assets, current liabilities and contingencies, and long term liabilities.
- Prerequisite: ACCTG 2
- Skills Advisory: ACCTG 10A