Accounting

Completion of this course of study prepares a student for entry level positions in bookkeeping/accounting. A student becomes conversant in business and accounting terminology enhancing their ability to work with coworkers and analyze and record business transactions in a manual or computerized accounting system. A student learns to use computer equipment and software common to many organizations for analysis, budgeting and financial statement preparation.

On average 100 to 120 students enroll in the beginning accounting courses each semester. Many students take financial and managerial accounting because they are part of the core requirements for a business degree (including a business transfer degree) with no intent to major in accounting or pursue accounting certificates. Consequently, allowing for attrition, using a conservative estimate of 10% of enrolled students in a beginning accounting course gives 10 to 12 students per semester or 20 to 24 per year pursuing a certificate of completion.

Program Goals and Objectives: A student earning the certificate of achievement will complete the courses necessary to competently work in entry-level account clerk and bookkeeping positions. In addition, a student earning the certificate of achievement is prepared for business and accounting internship opportunities. The college has a business program which offers an AS business degree with various options, including an accounting option. A student has the opportunity to earn various business-related certificates but currently no accounting related certificates of achievement or completion are available. Many students transfer without completing the requirements for the business degree. The main reason for this has been the spreading of units loads in such a way that precludes students from taking enough general education units to meet the AS degree requirements. This certificate will allow CCC business/accounting transfer students to earn a credential from Clovis Community College (CCC) that will recognize their achievement (attainment of specific basic skills) and open doors to employment and internship opportunities. The certificate of achievement in accounting recognizes that students have the ability to transfer without fully completing all the lower education requirements for an AS business or accounting degree. The certificate of achievement proposal follows the recommendations of the CCC Accounting Program Advisory Committee. All courses in the new certificate of achievement are existing Clovis Community College courses that students have been using successfully to transfer to four-year programs. The certificate of achievement in accounting is career-technical-education (CTE), TOP Code is 0502.00.

Program Learning Outcomes

A student who successfully completes this certificate will be able to:

1.Use appropriate accounting vocabulary to communicate effectively in the business environment.

2.Apply proper accounting principles in the process of journalizing various accounting transactions.

3.Use critical thinking to analyze accounting data or information in order to prepare financial statements or areport evaluating that information.

Please refer to the above table.