# Accounting (AA or AS Degree)

Sierra College · 2026-2027 Catalog · Department: Business

Source: https://catalog.sierracollege.edu/departments/business/#Accounting

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:

-   Sierra College Associate Degree Requirements (Local General Education)
-   California General Education Transfer Curriculum (Cal-GETC)

**Required Courses**

| Course | Title | Units |
| --- | --- | --- |
| BUS 0146 | QuickBooks for Small Business Accounting | 3 |
| BUS 0201 | Financial Accounting | 4 |
| BUS 0203 | Managerial Accounting | 4 |
| BUS 0220 | Introduction to Federal Income Tax for Individuals | 3 |
| BUS 0252 | Excel for Business Applications | 3 |
| **Select 3 units from the following:** | | 3 |
| ↳ BUS 0028 | Independent Study |  |
| ↳ BUS 0095 | Internship in Business |  |
| ↳ BUS 0130 | Payroll: Essential Laws and Regulations |  |
| ↳ BUS 0210 | Ethical Studies in Business |  |
| ↳ BUS 0215 | Personal Finance |  |
| ↳ BUS 0242 | Entrepreneurship - Small Business Management |  |
| ↳ BUS 0250 | Microsoft Applications for Business |  |
| ↳ BUS 0260 | Introduction to Business |  |
| ↳ BUS 0270 | Business Law |  |
| ↳ BUS 0277 | Human Resource Management |  |
| **Total Units** | | **20** |