Accounting
AA or AS Degree Business · Sierra College · 2026-2027 Catalog
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 | |