{
  "college": "sierra-college",
  "edition": "2025-2026",
  "departmentName": "Business",
  "id": "business--accounting",
  "name": "Accounting",
  "award": "AA or AS Degree",
  "department": "business",
  "sourceUrl": "https://catalog.sierracollege.edu/archive/2025-2026/departments/business/#Accounting",
  "blocks": [
    {
      "kind": "text",
      "markdown": "Successful completion of the curriculum in accounting prepares students for positions as accounting clerks, bookkeepers, payroll clerks or entry-level accountants. For the degree, students must fulfill the following major requirements with grades of “C” or better, complete a minimum of 60 degree-applicable semester units (12 of which must be completed at Sierra College) with a grade point average of at least 2.0 and complete one of the following three general education patterns:\n\n-   Sierra College Associate Degree Requirements (Local General Education)\n-   California General Education Transfer Curriculum (Cal-GETC)"
    },
    {
      "kind": "courselist",
      "title": "Required Courses",
      "rows": [
        {
          "type": "course",
          "code": "BUS 0146",
          "title": "QuickBooks for Small Business Accounting",
          "units": "3",
          "indent": false
        },
        {
          "type": "course",
          "code": "BUS 0201",
          "title": "Financial Accounting",
          "units": "3",
          "indent": false
        },
        {
          "type": "course",
          "code": "BUS 0202",
          "title": "Financial Accounting II",
          "units": "3",
          "indent": false
        },
        {
          "type": "course",
          "code": "BUS 0203",
          "title": "Managerial Accounting",
          "units": "3",
          "indent": false
        },
        {
          "type": "course",
          "code": "BUS 0220",
          "title": "Introduction to Federal Income Tax for Individuals",
          "units": "3",
          "indent": false
        },
        {
          "type": "course",
          "code": "BUS 0252",
          "title": "Excel for Business Applications",
          "units": "3",
          "indent": false
        },
        {
          "type": "comment",
          "text": "Select 3 units from the following:",
          "units": "3"
        },
        {
          "type": "course",
          "code": "BUS 0028",
          "title": "Independent Study",
          "indent": true
        },
        {
          "type": "course",
          "code": "BUS 0095",
          "title": "Internship in Business",
          "indent": true
        },
        {
          "type": "course",
          "code": "BUS 0130",
          "title": "Payroll: Essential Laws and Regulations",
          "indent": true
        },
        {
          "type": "course",
          "code": "BUS 0210",
          "title": "Ethical Studies in Business",
          "indent": true
        },
        {
          "type": "course",
          "code": "BUS 0215",
          "title": "Personal Finance",
          "indent": true
        },
        {
          "type": "course",
          "code": "BUS 0242",
          "title": "Entrepreneurship - Small Business Management",
          "indent": true
        },
        {
          "type": "course",
          "code": "BUS 0250",
          "title": "Microsoft Applications for Business",
          "indent": true
        },
        {
          "type": "course",
          "code": "BUS 0260",
          "title": "Introduction to Business",
          "indent": true
        },
        {
          "type": "course",
          "code": "BUS 0270",
          "title": "Business Law",
          "indent": true
        },
        {
          "type": "course",
          "code": "BUS 0277",
          "title": "Human Resource Management",
          "indent": true
        },
        {
          "type": "total",
          "text": "Total Units",
          "units": "21"
        }
      ]
    }
  ]
}