Accounting

The Accounting Associate of Science program provides a wide variety of courses that will give students a solid base in career-specific accounting skills. The degree: (1) prepares students for an entry-level position in accounting; (2) develops the knowledge and skills needed to transfer to a four-year institution; (3) upgrades workplace skills in specific occupational areas.

AS=50

CA=60

This degree is designed to provide the foundation alknowledge for students to pursue entry-level accounting positions, and cover the lower-division requirements for a Bachelor’s Degree in Accounting at a four-year institution. Associate degrees in accounting programs teach a broad foundation of accounting principles, offering core subjects in accounting,finance, business, taxation and accounting software and technology application. 

AS should be completed in 2 years/4 semesters

CA should be completed in 1 year/2 semesters

Course	Title	Units	Year/Semester (Y1 or S1)

Item 1.            Program Goals and Objectives

This degree is designed to provide the foundational knowledge for students to pursue entry-level accounting positions, and cover the lower-division requirements for a Bachelor’s Degree in Accounting at a four-year institution. Associate degrees in accounting programs teach a broad foundation of accounting principles, offering core subjects in accounting,finance, business, taxation and accounting software and technology application.

 

Program Outcomes

 

1)     Demonstrate a foundational background in Generally Accepted Accounting Principles, including how to process, report and make decisions about accounting data.

2)     Develop relevant computational and record-keeping skills that are valuable for real business world

3)     Perform accounting activities with an understanding of basic business law and industry ethics.

 

Item 2.            CatalogDescription

 

The Accounting Associate of Science program provides a wide variety of courses that will give students a solid base in career-specific accounting skills. The degree: (1) prepares students for an entry-level position in accounting; (2) develops the knowledge and skills needed to transfer to a four-year institution; (3) upgrades workplace skills in specific occupational areas.

 

Item 3.            Program Requirements

 

Requirements	Dept. Name/#	Name	Units	Laney GE	Sequence
Core Courses (11 units)	BUS 1A	Financial Accounting	4		Yr 1, Fall
	BUS 1B	Managerial Accounting	4		Yr 1, Spring
	BUS 2	Introduction to Business Law	3		Yr 2, Fall
Select minimum 10 units from following: (10 units)	BUS 4	Cost Accounting	3		Yr 1, Fall
	BUS 18	Governmental and Nonprofit Accounting	3		Yr 1, Fall
	BUS 20	General Accounting	3		Yr 1, Fall
	BUS 21	Payroll Accounting	2		Yr 1, Fall
	BUS 206	Certified Bookkeeper Exam Review	4		Yr 1, Fall
	BUS 209	Fundamentals of Income Tax	4		Yr 1, Fall
Select minimum 4 units from following: (4 units)	BUS 24	Computerized Accounting Principles	3		Yr 1, Spring
	BUS 43B	Introduction to Microsoft Excel for Business Applications	4		Yr 1, Spring
	BUS 202*	Business Mathematics	3		Yr 1, Spring
	BUS 230D	Beginning Keyboarding	1		Yr 1, Spring
	BUS 239	QuickBooks	1.5		Yr 1, Spring
Select minimum 6 units from following: (6 units)	BUS 5	Human Relations in Business	3		Yr 2, Fall
	BUS 10	Introduction to Business	3		Yr 2, Fall
	BUS 54	Small Business Management	3		Yr 2, Fall
	BUS 201**	Business Communications	3		Yr 2, Fall
	BUS 210	Financial Management and Investments	3		Yr 2, Fall
	ECON 1	Principles of Economics (Macro-Economics)	3		Yr 2, Fall
	ECON 2	Principles of Economics (Micro-Economics)	3		Yr 2, Fall
Major Requirements:			31
General Education Requirements:			19
Electives to meet 60 units:			10
Total Units			60

 

 

Item 4.            Master Planning

 

The Accounting Associate of Science program provides a solid foundation in accounting principles and prepares students for a number of entry-level accounting jobs in bookkeeping, payroll, accounts receivable and accounts payable, tax preparation and administration, and financial service organization.

 

This degree offers the opportunity to develop work-related skills and knowledge needed for professional accounting. There is a strong demand for people with qualifications in this area. It also addresses employment needs in the ongoing and growing field of accounting. The curriculum emphasis on courses needed at the lower-division level for a Bachelor’s Degree in Accounting.

 

Item 5.            Enrollment and Completer Projections

 

The enrollment data for the courses included in the Accounting program is shown in the table below. These are the numbers of grades (other than “W”) earned.  Only regular semesters (fall and spring) are taken into account. 

 

The data shows a robust growth in the number of students at Laney College who are in majors that require rigorous training in lower-division computer science courses. 

 

Enrollment Data – Number of Letter Grades (other than W)Earned

 

Course	F15 & S16	F16 & S17	F17 & S18
BUS 1A-- FINANCIAL ACCOUNTING	401	328	314
BUS 1B-- MANAGERIAL ACCOUNTING	318	285	240
BUS 2-- INTRODUCTION TO BUSINESS LAW	236	154	163

 

Item 6.            Place of Program in Curriculum/Similar Programs

 

a)     There is an active inventory records that need to be changed in connection with the approval of the proposed program.  

b)     This program does replace any existing program on the college’s inventory. 

c)     There is a related program offered by the college. The school also offers a CA in the subject. 

 

Item 7.            Similar Programs at Other Colleges in Service Area

 

College of Alameda

860 Atlantic Avenue, Alameda, CA. 94501

 

Has a 31-to-32 unit Accounting AA

http://alameda.peralta.edu/college-catalog/files/2017/09/Business-Accounting.pdf

Chabot College

25555 Hesperian Blvd. Hayward, CA. 94545

 

Has a 37-to-38-unit Accounting AS

http://www.curricunet.com/chabot/reports/program_report.cfm?programs_id=545

Diablo Valley College

321 Golf Club Road, Pleasant Hill, CA 94523

 

Has a 28-unit Accounting AS

https://www.dvc.edu/academics/cte-pdfs/businessaccounting-info.pdf

 

Although many of these programs are similar, the distancefrom Laney College allows students to attend their local community college andnot travel great distances.  Laney hasoffered courses and certificates in this area for many years so this programshould not impact these other institutions.

 

Item 8.            Labor Market Information & Analysis (CTE only)

 

See LMI attachment

 

Item 9.            Employer Survey (CTE only)

 

None conducted.

 

Item 10.          Explanation of Employer Relationship (CTE only)

 

The Laney College Accounting Associate of Science program will not be associated with a specific employer.  The program is designed to provides a wide variety of courses that will give students a solid base in career-specific accounting knowledge and offers the opportunity to develop work-related skills needed for professional accounting.

 

Item 11.          List of Members of Advisory Committee (CTE only)

 

·        Kim Glosson,Laney College Business & Economics Department Chair/Business Management Faculty  

·        Fred Jackson, Laney College Business Information System and Management Faculty

·        Linda Chi, Laney College Accounting and Business Faculty

·        Alta Erdenebaatar, Laney College Business Information System and Economics Faculty

·        David Simon, Laney College Economics Faculty

·        Russell Southall, Laney College Business Faculty

·        Raya Zion, Laney College Employment Service Center Manager (absent)

·        Claudio Lane, Alameda County Training and Education Department (absent)

·        Octobere Vance, State of California, EDD(retired) 

 

 

Item 12.          Recommendations of Advisory Committee (CTE only)

 

Members discussed and approved updates in Accounting Certificate and Associate of Sciences in Accounting Degree.

 

Members recommended: 1) Continue to explore creative ways and resources to increase enrollment; 2) Continue to identify community partners and resources to provide internships and employment opportunities for our students.

 

Attachment:  Minutes of Key Meetings

See attachment “Accounting Advisory Minutes.”

 

Item 13.          Display of Proposed Sequence

Requirements	Dept. Name/#	Name	Units	Laney GE	Sequence
Core Courses (11 units)	BUS 1A	Financial Accounting	4		Yr 1, Fall
	BUS 1B	Managerial Accounting	4		Yr 1, Spring
	BUS 2	Introduction to Business Law	3		Yr 2, Fall
Select minimum 10 units from following: (10 units)	BUS 4	Cost Accounting	3		Yr 1, Fall
	BUS 18	Governmental and Nonprofit Accounting	3		Yr 1, Fall
	BUS 20	General Accounting	3		Yr 1, Fall
	BUS 21	Payroll Accounting	2		Yr 1, Fall
	BUS 206	Certified Bookkeeper Exam Review	4		Yr 1, Fall
	BUS 209	Fundamentals of Income Tax	4		Yr 1, Fall
Select minimum 4 units from following: (4 units)	BUS 24	Computerized Accounting Principles	3		Yr 1, Spring
	BUS 43B	Introduction to Microsoft Excel for Business Applications	4		Yr 1, Spring
	BUS 202*	Business Mathematics	3		Yr 1, Spring
	BUS 230D	Beginning Keyboarding	1		Yr 1, Spring
	BUS 239	QuickBooks	1.5		Yr 1, Spring
Select minimum 6 units from following: (6 units)	BUS 5	Human Relations in Business	3		Yr 2, Fall
	BUS 10	Introduction to Business	3		Yr 2, Fall
	BUS 54	Small Business Management	3		Yr 2, Fall
	BUS 201**	Business Communications	3		Yr 2, Fall
	BUS 210	Financial Management and Investments	3		Yr 2, Fall
	ECON 1	Principles of Economics (Macro-Economics)	3		Yr 2, Fall
	ECON 2	Principles of Economics (Micro-Economics)	3		Yr 2, Fall
Major Requirements:			31
General Education Requirements:			19
Electives to meet 60 units:			10
Total Units			60

 

 

Item 14.          Transfer Documentation (if applicable)

 

The Associate degree is not primarily designed to be transferrable, although the individual courses can transfer as part of Business programs, or as General Education electives.

 

Attachment: Outlines of Record for Required Courses should be separately attached to each course

 

Attachment: Transfer Documentation (if applicable)

Not Applicable.

 

Item 15.          Library and/or Learning Resource Plan

 

Accounting and business major students use computers in library and various labs for accounting software and Microsoft office suites application. Laney’s offerings have been and should continue to be sufficient for our needs. We have, and will continue to monitor developments and obtain resources as appropriate.

 

Item 16.          Facilities and Equipment Plan

 

Business Department provides students with Accounting tutorial lab and Business PC lab whole year long to support students’ success and increase confidence in all students by assisting them with resources, support,and guidance. The computers in these labs have a variety of software installed, such as Microsoft Office, QuickBooks, Internet Explorer, Mozilla Firefox and Google Chrome. Also students can get free printing services in these labs. We currently have all of the software and equipment to support the program.

 

Item 17.          Financial Support Plan

 

The source of support for ordinary costs of instructions will be covered by the general funds available for instruction of courses through the Peralta District. Instructional equipment grants, primarily Perkins funds for CTE programs have been used, and will continue to be used for purchase of new and updated equipment.

 

Item 18.          Faculty Qualifications and Availability

 

The program is part of the Business & Economics department in the Humanities and Social Sciences division of Laney College.  Currently there are 6 full time instructors and 9-10 adjunct instructors. All faculty members meet the Minimum qualifications and have a variety of real-world experience as well as teaching experience.

 

Item 19.          Based on model curriculum (if applicable)

 

At present, this degree is not aligned with any model curriculum. However, there is an effort to define a statewide model curriculum in this field. When that effort is completed, we will revisit this degree and modify it or create another degree to align with the model.

 

Item 20.          Licensing or Accreditation Standards

 

All courses taught at Laney College for the program meet accreditation standards for Laney College. Courses will articulate for elective units with transfer institutions but do not necessarily transfer course to course. There are no licensing standards being satisfied by these courses.

 

Item 21.          Student Selection and Fees

 

There is no specific student selection process or additional fees beyond Laney college registration fees for units for participation in the program.

AS

Requirements	Dept. Name/#	Name	Units	Laney GE	Sequence
Core Courses (11 units)	BUS 1A	Financial Accounting	4		Yr 1, Fall
	BUS 1B	Managerial Accounting	4		Yr 1, Spring
	BUS 2	Introduction to Business Law	3		Yr 2, Fall
Select minimum 10 units from following: (10 units)	BUS 4	Cost Accounting	3		Yr 1, Fall
	BUS 18	Governmental and Nonprofit Accounting	3		Yr 1, Fall
	BUS 20	General Accounting	3		Yr 1, Fall
	BUS 21	Payroll Accounting	2		Yr 1, Fall
	BUS 206	Certified Bookkeeper Exam Review	4		Yr 1, Fall
	BUS 209	Fundamentals of Income Tax	4		Yr 1, Fall
Select minimum 4 units from following: (4 units)	BUS 24	Computerized Accounting Principles	3		Yr 1, Spring
	BUS 43B	Introduction to Microsoft Excel for Business Applications	4		Yr 1, Spring
	BUS 202*	Business Mathematics	3		Yr 1, Spring
	BUS 230D	Beginning Keyboarding	1		Yr 1, Spring
	BUS 239	QuickBooks	1.5		Yr 1, Spring
Select minimum 6 units from following: (6 units)	BUS 5	Human Relations in Business	3		Yr 2, Fall
	BUS 10	Introduction to Business	3		Yr 2, Fall
	BUS 54	Small Business Management	3		Yr 2, Fall
	BUS 201**	Business Communications	3		Yr 2, Fall
	BUS 210	Financial Management and Investments	3		Yr 2, Fall
	ECON 1	Principles of Economics (Macro-Economics)	3		Yr 2, Fall
	ECON 2	Principles of Economics (Micro-Economics)	3		Yr 2, Fall
Major Requirements:			31
General Education Requirements:			19
Electives to meet 60 units:			10
Total Units			60

*ENGL 1A or 201A or 201B may be substituted for BUS 201.

CA

Requirements	Dept. Name/#	Name	Units	Laney GE	Sequence
Core Courses (12 units)	BUS 1A	Financial Accounting	4		Yr 1, Fall
	BUS 1B	Managerial Accounting	4		Yr 1, Spring
	BUS 43B	Introduction to Microsoft Excel for Business Applications	4		Yr 1, Spring
Select minimum 5 units from following: (5 units)	BUS 4	Cost Accounting	3		Yr 1, Fall
	BUS 21	Payroll Accounting	2		Yr 1, Fall
	BUS 206	Certified Bookkeeper Exam Review	4		Yr 1, Fall
	BUS 209	Fundamentals of Income Tax	4		Yr 1, Fall
	BUS 230D	Beginning Keyboarding	1		Yr 1, Spring
	BUS 239	QuickBooks	1.5		Yr 1, Spring
Select minimum 3 units from following: (3 units)	BUS 2	Introduction to Business Law	3		Yr 1, Fall
	BUS 10	Introduction to Business	3		Yr 1, Fall
	BUS 201**	Business Communications	3		Yr 1, Fall
Major Requirements:			20
Total Units			20

The Accounting Associate of Science program provides a solid foundation in accounting principles and prepares students for a number of entry-level accounting jobs in bookkeeping, payroll, accounts receivable and accounts payable, tax preparation and administration, and financial service organization. This degree offers the opportunity to develop work-related skills and knowledge needed for professional accounting. There is a strong demand for people with qualifications in this area. It also addresses employment needs in the ongoing and growing field of accounting. The curriculum emphasis on courses needed at the lower-division level for a Bachelor’s Degree in Accounting.

Chabot: Kristin Lima; klima@chabotcollege.edu; 510.723.6653; emailed and called them; as 1/17/19 no reply DVC: Despina Prapavessi 925-969-2689 dprapavessi@dvc.edu; emailed and called them; as 1/17/19 no reply