{
  "college": "miracosta-college",
  "edition": "2026-2027",
  "departmentName": "Accounting",
  "id": "accounting--accounting-certificate-of-achievement",
  "name": "Accounting",
  "award": "Certificate of Achievement",
  "department": "accounting",
  "sourceUrl": "https://catalog.miracosta.edu/disciplines/accounting/",
  "blocks": [
    {
      "kind": "text",
      "markdown": "Accounting offers theoretical and practical courses for students planning to transfer as accounting majors, career and technical courses that lead to certificates of proficiency and achievement, and professional development courses designed to improve workplace skills. Career options in accounting include positions in the private and public sectors, tax preparation, finance and banking, business ownership, and management.\n\nStudents interested in accounting-related careers may choose the Accounting or Bookkeeping certificate program.\n\nAccountants generally work without continuous supervision. They have full responsibility for entries to general journals, posting to general ledgers, year-end adjustments, and financial statements. An accountant often supervises one or more bookkeepers and is the primary accounting specialist in a small business. In addition to the training needed by a bookkeeper, an accountant needs extra accounting, business communication, law, income tax, and management training.\n\nA strong demand by the community for accounting specialists provides opportunities within this field.\n\n##### Program Student Learning Outcome\n\nUpon completion of this program, the student will be able to successfully construct and analyze accounting information for the purposes of making business decisions.\n\n##### Course Requirements\n\nThe following courses may be taken in any sequence as long as all prerequisites are met."
    },
    {
      "kind": "courselist",
      "rows": [
        {
          "type": "comment",
          "text": "Required courses:"
        },
        {
          "type": "course",
          "code": "ACCT 201",
          "title": "Financial Accounting",
          "units": "4",
          "indent": false
        },
        {
          "type": "course",
          "code": "ACCT 202",
          "title": "Managerial Accounting",
          "units": "4",
          "indent": false
        },
        {
          "type": "course",
          "code": "ACCT 145",
          "title": "Individual Income Tax",
          "units": "4",
          "indent": false
        },
        {
          "type": "course",
          "code": "ACCT 146",
          "title": "Taxation of Business Entities",
          "indent": false,
          "connector": "or"
        },
        {
          "type": "course",
          "code": "ACCT 148",
          "title": "QuickBooks",
          "units": "3",
          "indent": false
        },
        {
          "type": "course",
          "code": "ACCT 104",
          "title": "Payroll Accounting",
          "indent": false,
          "connector": "or"
        },
        {
          "type": "course",
          "code": "ACCT 158",
          "title": "Business Mathematics",
          "units": "3",
          "indent": false
        },
        {
          "type": "course",
          "code": "BUS 204",
          "title": "Business Statistics",
          "indent": false,
          "connector": "or"
        },
        {
          "type": "course",
          "code": "BUS 120",
          "title": "Introduction to Business",
          "units": "3",
          "indent": false
        },
        {
          "type": "course",
          "code": "BUS 130",
          "title": "Entrepreneurship and Small Business Management",
          "indent": false,
          "connector": "or"
        },
        {
          "type": "course",
          "code": "BUS 140",
          "title": "Legal Environment of Business",
          "units": "3",
          "indent": false
        },
        {
          "type": "course",
          "code": "BUS 290",
          "title": "Business Communication",
          "units": "3",
          "indent": false
        },
        {
          "type": "course",
          "code": "CSIT 110",
          "title": "Computer Applications",
          "units": "3",
          "indent": false
        },
        {
          "type": "course",
          "code": "CSIT 128",
          "title": "Microsoft Excel for Business",
          "indent": false,
          "connector": "or"
        },
        {
          "type": "total",
          "text": "Total Units",
          "units": "30"
        }
      ]
    }
  ]
}