Accounting is the study of the process of analyzing, recording, summarizing, and reporting financial information to managers, owners, customers, investors, and other decision makers inside and outside a business organization. Career paths chosen by students pursuing undergraduate studies in accounting commonly include financial accounting, management accounting, tax accounting, auditing, governmental and not-for-profit accounting. Careers in the discipline that generally require graduate-level degrees include management consulting services and education. Even students who choose notto major in accounting find that coursework in the field can improve their ability to understand the role of accounting as a part of the overall business management team, as well as their ability to comprehend financial information as it pertains to their personal wealth management.
College of the Desert’s accounting curriculum includes course offerings that provide a general overview of the discipline, as well as specialized focus on tax accounting, hospitality accounting, cost accounting, construction accounting, and computer accounting. The college offers a Certificate of Achievement in Accounting, as well as courses leading to transfer. The certificate is designed to provide students with skills necessary for employment or advancement in the profession. Students earning the certificate may also choose to continue their study toward an associate, baccalaureate, or advanced degree in the field. Past recipients of the COD Certificate of Achievement in Accounting have obtained positions as bookkeepers, para-accountants, accountants, and controllers. Students may choose to continue their study toward a bachelor’s degree with an eye toward becoming a Certified Public Accountant.
COD has transfer agreements with most four-year universities in this program. However, transfer requirements at four-year colleges and universities vary from institution to institution. Students should consult with a counselor for specific information regarding the transfer requirements of their preferred college or university. For more information please call (760) 773-2571.
Advisor: M. Manis
| Dept. |
No. |
Title |
Units |
| Required Courses: |
| BUAC |
1A |
Financial Accounting I |
3 |
| BUAC |
1B |
Financial Accounting II |
3 |
| BUAC |
1C |
Management Accounting |
3 |
| BUAC |
4 |
Tax Accounting I - Individuals |
3 |
| or BUAC |
5 |
Tax Accounting II - Small Bus / Corp |
(3) |
| BUAC |
10 |
Computer Accounting |
3 |
| BUAC |
50 |
Accounting in the Bus. Environment |
3 |
| CIS |
72D |
Excel |
3 |
| |
Required Subtotal |
21 |
| Note: BUAC 66 is a prerequisite for BUAC 1A, but may be waived upon successful completion of a Diagnostic Examination. |
|
| Recommended Electives (Choose 3 courses): |
|
| BUAC |
4 |
Tax Accounting - Individuals |
3 |
| or BUAC |
5 |
Tax Accounting II - Small Bus / Corp |
(3) |
| BUAC |
8 |
Real Estate and Const. Accounting |
3 |
| BUAC |
9 |
Hospitality Mgmt. Accounting |
3 |
| BUFI |
12 |
Money Mgmt / Planning |
3 |
| BUFI |
13 |
Investment Opportunities |
3 |
| BUMA |
1 |
Principles of Management |
3 |
| BUMA |
10 |
Introduction to Business |
3 |
| or BUMA |
20A |
Business Law |
(3) |
| BUSM |
94 |
Business Communications |
3 |
| ECON |
1 |
Principles of Macroeconomics |
3 |
| ECON |
2 |
Principles of Microeconomics |
3 |
| MATH |
14 |
Statistical Methods |
4 |
| or SOC |
3 |
Fund. of Statistics |
(3) |
| |
Elective Subtotal |
9-10 |
