2022-2023 College Catalog 
    Mar 28, 2023  
2022-2023 College Catalog

Accounting Associate of Science

This program meets a substantial portion of the 24-unit Accounting course requirement to take the California CPA exam. It is intended primarily for students possessing a bachelor’s degree or foreign university equivalent. In addition, completion of this degree is helpful in securing entry-level accounting positions in business and industry such as Accounts Payable Clerk, Accounts Receivable Clerk, General Ledger Clerk, or Bookkeeper. CPA EXAM AND LICENSURE: Please contact the California Board of Accountancy.

Program Student Learning Outcomes

Students who complete this program will be able to:

  • Prepare a set of basic financial statements.
  • Calculate and analyze common ratios and numerical relationships that are produced through the accounting cycle.
  • Demonstrate proficiency in processing the accounting cycle for a business.
  • Demonstrate proficiency in communicating financial information in the subject area.
  • Present an oral presentation in the designated subject area.


Course ID Title Units
ACCT 1A   Financial Accounting 4
ACCT 1B  * or Managerial Accounting 4
ACCT 203  * Cost Accounting 3
ACCT 202A  * Intermediate Accounting I 3
ACCT 202B  * Intermediate Accounting II 3
ACCT 216  * Individual Income Tax 4
ACCT 217  * Partnership and Corporate Taxation 3
ACCT 275  * Auditing 3
BUS 13  or Legal Environment and Business Law 3
BUS 13H   Honors Legal Environment and Business Law 3



*Course has a prerequisite, corequisite, limitation, or recommended preparation; see course description.

Associate of Science Degree

Complete a minimum of 60 units including the total number of units described above and the General Education requirements with an overall GPA of 2.0 to qualify for the Associate of Science degree. A minimum of 12 units must be completed at Saddleback College.

General Education Requirements for Associate Degrees

Refer to the Graduation Requirements and to the Associate Degree – General Education Requirements in this catalog for specific courses which meet general education requirements.

Suggested coursework not required for the major: ACCT 210 , ACCT 215 , BUS 1 , BUS 102 , BUS 103 , BUS 104 , BUS 125 , CIM 1 , CIM 112 , CIMA 104 , CIMA 106 , CIMN 100 , 100A; ECON 2 /2H  , ECON 4 /4H .