The Associate of Science Degree in the Accounting program prepares students for employment and advancement opportunities in business and industry such as financial institutions, hospitals, manufacturing and construction companies, whole-sale and retail companies, transportation, utilities, educational institutions, all levels of government and the military. Entry-level employment opportunities include positions in general bookkeeping, accounts receivable/payable, payroll, income tax preparation, cost accounting and auditing.
Please contact the Student Success Team for this program if you have any questions.Course | Units | Typically Offered |
1st Semester | ||
Select one: ACCT 101 / ACCT 101H M | 4.0 | |
ACCT 101 - Financial Accounting (4.0 units) Advisory: READ 043 or appropriate placement; MATH 050 or MATH 050D or MATH 053 or appropriate placement; ACCT 100; This course is an introduction to the theory, principles, and practice of accounting and financial reporting for corporations. Topics include analysis and recording of financial transactions; preparation, analysis, and interpretation of financial statements; and accounting for assets, liabilities, and equities. Computer applications are integrated into the homework. This course is required for all accounting and business administration majors. ACCT 101H - Financial Accounting Honors (4.0 units) Prerequisite: ENGL 101Advisory: READ 043 or appropriate placement; MATH 050 or MATH 050D or MATH 053 or appropriate placement; ACCT 100 This course is an introduction to the theory, principles, and practice of accounting and financial reporting for corporations. Topics include analysis and recording of financial transactions; preparation, analysis, and interpretation of financial statements; and accounting for assets, liabilities, and equities. Computer applications are integrated into the homework. This course is required for all accounting and business administration majors. This course is intended for students eligible for the Honors Program. . | ||
MGMT 101 - Introduction to BusinessM | 3.0 | |
MGMT 101 - Introduction to Business (3.0 units) Advisory: ENGL 035 or ENLA 100 or appropriate placement; READ 043 or appropriate placement; MATH 053 or MATH 053B or appropriate placement This course is designed for the student who has an interest in a career in business. Topics cover business operations, strategies for both, domestic and international markets, economic factor, legal regulations, management, leadership, marketing, financial operations, accounting controls, and e-commerce. This course will count toward a business certificate or degree in business and will transfer to a four-year school. | ||
RHC GE 8b - Communication/Analytical ThinkingGE | 3.0† | |
Notes: Select one: | ||
RHC GE 3 - Physical EducationGE | 1.0 | |
Select one: KINA or DANC activity course. | ||
RHC GE 7b - HumanitiesGE | 3.0† | |
Notes: Select one: | ||
Total Semester Units: | 14.0† | |
2nd Semester | ||
Select one: ACCT 102 / ACCT 102H M | 4.0 | |
ACCT 102 - Managerial Accounting (4.0 units) Prerequisite: ACCT 101 or ACCT 101H This course introduces students to the fundamentals of managerial accounting for decision making. Topics include manufacturing cost accounting, cost allocation, cost-volume-profit analysis, absorption and variable costing, differential analysis for decision making, capital investment analysis, budgeting, standard costing, responsibility accounting centers, activity-costing, just-in-time environments, and financial statement analysis. Computer applications are integrated into the homework. This course is required for all accounting and business administration majors. ACCT 102H - Managerial Accounting Honors (4.0 units) Prerequisite: ACCT 101 or ACCT 101H, ENGL 101 This course introduces students to the fundamentals of managerial accounting for decision making. Topics include manufacturing cost accounting, cost allocation, cost-volume-profit analysis, absorption and variable costing, differential analysis for decision making, capital investment analysis, budgeting, standard costing, responsibility accounting centers, activity-costing, just-in-time environments, and financial statement analysis. Computer applications are integrated into the homework. This course is required for all accounting and business administration majors. This course is intended for students eligible for the Honors Program. | ||
BUSL 110 - Legal Environment of BusinessM | 3.0 | |
BUSL 110 - Legal Environment of Business (3.0 units) Advisory: ENGL 035 or ENLA 100 or appropriate placement; READ 043 or appropriate placement This course examines the legal regulatory, and international environment of business. Included are the topics of alternative dispute resolution, the forms of business organization, regulations affecting employment, and current environmental statutes. Case studies are used to discuss torts, crimes, contracts and sales, warranty and product liability, labor law, employment discrimination, and environmental law. | ||
ACCT 103 - Payroll AccountingM | 3.0 | |
ACCT 103 - Payroll Accounting (3.0 units) Advisory: READ 043 or appropriate placement; ACCT 100 or 101 This course combines basic accounting skills with specialized training in payroll accounting to prepare students for entry-level positions within the payroll segment of accounting. The course is designed for accounting majors and students interested in pursuing an entry-level position within the payroll segment of accounting: it provides a comprehensive overview of federal and state payroll laws and these laws’ effects on payroll records and required government reports. | ||
RHC GE 4 - American InstitutionsGE | 3.0 | |
Note: All honors courses have a prerequisite. Select one: | ||
RHC GE 3 - Physical EducationGE | 1.0 | |
Select one: KINA or DANC activity course. | ||
Total Semester Units: | 14.0 | |
Summer 1 | ||
ENGL 101 - College Composition and Research (RHC GE 1b and 8a)GE | 3.5 | |
ENGL 101 - College Composition and Research (3.5 units) Prerequisite: ENGL 035 or ENLA 100 or appropriate placement This composition course enables students to generate logical, coherent essays and reports necessary for academic and professional success. Students become proficient in research techniques, and learn critical reading and thinking skills through expository and persuasive reading selections before applying these skills to creating original essays and a final research paper. The lab component of the course is designed to assist students in improving and refining their writing and language skills: Students complete lab activities that enhance their ability to compose logical, well-supported arguments that exhibit grammatical fluency and correct citation styles. Students meet with composition instructors through individual conferences that address students’ specific writing concerns. This course is designed for students who wish to fulfill the general education requirement for Written Communication. | ||
ElectiveEL | 3.0 | |
Select any course that is numbered 40 or above. Please see a counselor to discuss course options. | ||
Total Semester Units: | 6.5 | |
3rd Semester | ||
ACCT 106 - Computerized AccountingM | 3.0 | |
ACCT 106 - Computerized Accounting (3.0 units) Advisory: READ 043 or appropriate placement; MATH 030 or MATH 030D or MATH 033 or appropriate placement; ACCT 100(Formerly ACCT 090); ACCT 101 This course is designed to provide students with a sound basic knowledge of how computerized integrated accounting systems function. Students will be processing accounting data using receivables, payables, inventory, payroll and project modules. This course is designed for accounting majors, those interested in starting a small business, and those interested in pursuing entry-level positions in the field of accounting. | ||
Select one: ACCT 104 / ACCT 105 / ACCT 107 / ACCT 108 / ACCT 109 / ACCT 110 / ACCT 290 / FIN 101 M | 1.0† | |
Notes: At least 3 units must be chosen from the following options. ACCT 108 will be offered in the winter session. ACCT 104 - Introduction to Governmental and Not-For-Profit Accounting (3.0 units) Prerequisite: ACCT 101 with a grade of "C" or better This course is an introduction to the fundamentals of government and not-for-profit accounting. The emphasis of the course will be placed on accounting for various fund types and restrictions relevant to government and not-for-profit agencies, with both theoretical and practical aspects explored. Topics include budgets, revenues, expenditures, tax levies, appropriations, general fund, special fund, and financial statements for government and not-for-profit entities. This course is designed for students interested in furthering their educational requirements for the CPA exam and/or pursuing an entry-level position in government and not-for-profit accounting. ACCT 105 - Income Tax Accounting (4.0 units) Advisory: READ 043 or appropriate placement; ACCT 101 This course covers federal and California State income tax laws and preparation as they relate to individuals and small business entities. Emphasis is placed upon income inclusion, exclusion, exemptions, capital gains and losses, and business and individual deductions. Students who successfully complete the course with at least a “C” grade will be certified by the California Tax Education Council as fulfilling the state’s 60-hour qualifying education requirement (45 federal hours and 15 California hours) to become a registered tax preparer. ACCT 107 - Accounting Ethics (3.0 units) Prerequisite: ACCT 101 This course is an introduction to professional ethics in accounting and business environments. The course covers principles and core philosophies of ethics by examining accountants’ roles in different aspects of the accounting profession such as auditing, management, and taxation. It prepares students to develop their framework for making ethical decisions in the profession by learning how to ask questions and analyze ethical issues encountered in the accounting field. This course is designed for students pursuing an accounting certificate or degree, and for students looking to satisfy the accounting ethics requirement for the CPA exams. ACCT 108 - Volunteer Income Tax Assistance Program I (1.0 units) Advisory: READ 043 or appropriate placement; ACCT 105 This is the first course in a sequence of two courses designed for students who want to be a part of the Volunteer Income Tax Assistance (VITA) program at Rio Hondo. The course covers federal and California tax theories and laws appropriate for the current tax year, and students apply their knowledge by taking the IRS exams for VITA volunteers. Upon successful completion of the IRS VITA Basic and Intermediate exams, students will be able to assist low-income individuals and families with tax return preparation through the VITA program for the current year. ACCT 109 - Volunteer Income Tax Assistance Program II (1.0 units) Prerequisite: ACCT 108 This is the second course in a sequence of two courses designed for students who want to volunteer in the Volunteer Income Tax Assistance (VITA) program at Rio Hondo. This course will allow students who have successfully passed ACCT 108 to apply their tax knowledge by assisting low income individuals and families with tax return preparation through the VITA program for the current year. Students will learn to use the TaxWise software to accurately file individual federal and state income tax returns within the scope of the VITA program. Students will learn how to develop a system of quality control for actual taxpayer returns as well as develop their communication skills through interviews of taxpayers and explanation of tax return results. ACCT 110 - Excel for Business and Accounting (1.0 units) Prerequisite: ACCT 101 This course is designed for individuals seeking to enhance entry level Microsoft Excel spreadsheet skills in a business and accounting environment. Students will learn how and why Excel is used for analyzing data, managing budgets, forecasting and modeling financial performance in business. ACCT 290 - Cooperative Work Experience/Internship for Accounting Related Fields (1.0 units) Advisory: ENGL 035 or ENLA 100 or appropriate placement; READ 043 or appropriate placement This course supports and reinforces on-the-job training in business and industrial establishments under supervision of a college instructor and is facilitated by the use of learning objectives. The student will be working in a skilled or professional level assignment in their area of vocational interest and will meet performance objectives related to instruction that are above and beyond the conditions of regular employment. This course is intended for students whose job is related to the field of accounting and have completed or enrolled in the appropriate coursework. "Contact the CWE office regarding re-enrollment procedures". Student Unpaid Internship: FIN 101 - Introduction to Financial Planning (3.0 units) Advisory: READ 043 or appropriate assessment This course provides an overview of the fundamentals of financial planning, and is designed to provide students with tools needed to achieve their personal financial goals. Students will learn to make informed decisions related to spending, saving, borrowing, and investing by applying quantitative reasoning concepts. Course topics include the financial planning process, budgeting, cash flow, debt consolidation, investing, and retirement planning. | ||
RHC GE 7a - Fine ArtsGE | 3.0 | |
Note: All honors courses have a prerequisite. Select one: | ||
RHC GE 6 - Social and Behavioral ScienceGE | 3.0 | |
Note: All honors courses have a prerequisite. Select one: | ||
Select one: MATH 150 / FIN 101 (RHC GE 2)GE | 3.0 | |
Notes: While the above course(s) are recommended, students may take any of the following courses to fulfill this requirement: FIN 101, MATH 060, MATH 073, MATH 130/H, MATH 140, MATH 150, MATH 160, MATH 170, MATH 175, MATH 180, MATH 190/H, PSY 190. MATH 150 - Survey of Mathematics (3.0 units) Prerequisite: MATH 070 or MATH 070CD or MATH 073 or MATH 073B or appropriate placement In this course students will learn to read and understand quantitative information, solve practical problems, and make sound decisions using numbers. Topics include consumer applications, logic, probability, statistics, algebra, and geometry. This course is for students who need a quantitative reasoning course for graduation or transfer. FIN 101 - Introduction to Financial Planning (3.0 units) Advisory: READ 043 or appropriate assessment This course provides an overview of the fundamentals of financial planning, and is designed to provide students with tools needed to achieve their personal financial goals. Students will learn to make informed decisions related to spending, saving, borrowing, and investing by applying quantitative reasoning concepts. Course topics include the financial planning process, budgeting, cash flow, debt consolidation, investing, and retirement planning. | ||
Total Semester Units: | 13.0† | |
4th Semester | ||
ACCT 203 - Introduction to Cost AccountingM | 3.0 | |
ACCT 203 - Introduction to Cost Accounting (3.0 units) Prerequisite: ACCT 101 This course applies a logical approach to the fundamentals of cost accounting as applied to a manufacturing business, as well as the use of cost data in management decisions. Principles and procedures of cost systems are presented first in an overview, then discussed and illustrated in detail. The course provides thorough coverage of job order costing, process costing, and standard costs. Analysis of cost data is integrated with discussions of cost accounting systems and procedures. Students also evaluate quantitative and qualitative data to assist management with strategic decision-making, planning, and controlling. This course is designed for accounting majors and those interested in furthering their knowledge and understanding of managerial accounting. | ||
Select one: ACCT 104 / ACCT 105 / ACCT 107 / ACCT 108 / ACCT 109 / ACCT 110 / ACCT 290 / FIN 101 M | 1.0† | |
Notes: At least 3 units must be chosen from the following options. ACCT 108 will be offered in the winter session. ACCT 104 - Introduction to Governmental and Not-For-Profit Accounting (3.0 units) Prerequisite: ACCT 101 with a grade of "C" or better This course is an introduction to the fundamentals of government and not-for-profit accounting. The emphasis of the course will be placed on accounting for various fund types and restrictions relevant to government and not-for-profit agencies, with both theoretical and practical aspects explored. Topics include budgets, revenues, expenditures, tax levies, appropriations, general fund, special fund, and financial statements for government and not-for-profit entities. This course is designed for students interested in furthering their educational requirements for the CPA exam and/or pursuing an entry-level position in government and not-for-profit accounting. ACCT 105 - Income Tax Accounting (4.0 units) Advisory: READ 043 or appropriate placement; ACCT 101 This course covers federal and California State income tax laws and preparation as they relate to individuals and small business entities. Emphasis is placed upon income inclusion, exclusion, exemptions, capital gains and losses, and business and individual deductions. Students who successfully complete the course with at least a “C” grade will be certified by the California Tax Education Council as fulfilling the state’s 60-hour qualifying education requirement (45 federal hours and 15 California hours) to become a registered tax preparer. ACCT 107 - Accounting Ethics (3.0 units) Prerequisite: ACCT 101 This course is an introduction to professional ethics in accounting and business environments. The course covers principles and core philosophies of ethics by examining accountants’ roles in different aspects of the accounting profession such as auditing, management, and taxation. It prepares students to develop their framework for making ethical decisions in the profession by learning how to ask questions and analyze ethical issues encountered in the accounting field. This course is designed for students pursuing an accounting certificate or degree, and for students looking to satisfy the accounting ethics requirement for the CPA exams. ACCT 108 - Volunteer Income Tax Assistance Program I (1.0 units) Advisory: READ 043 or appropriate placement; ACCT 105 This is the first course in a sequence of two courses designed for students who want to be a part of the Volunteer Income Tax Assistance (VITA) program at Rio Hondo. The course covers federal and California tax theories and laws appropriate for the current tax year, and students apply their knowledge by taking the IRS exams for VITA volunteers. Upon successful completion of the IRS VITA Basic and Intermediate exams, students will be able to assist low-income individuals and families with tax return preparation through the VITA program for the current year. ACCT 109 - Volunteer Income Tax Assistance Program II (1.0 units) Prerequisite: ACCT 108 This is the second course in a sequence of two courses designed for students who want to volunteer in the Volunteer Income Tax Assistance (VITA) program at Rio Hondo. This course will allow students who have successfully passed ACCT 108 to apply their tax knowledge by assisting low income individuals and families with tax return preparation through the VITA program for the current year. Students will learn to use the TaxWise software to accurately file individual federal and state income tax returns within the scope of the VITA program. Students will learn how to develop a system of quality control for actual taxpayer returns as well as develop their communication skills through interviews of taxpayers and explanation of tax return results. ACCT 110 - Excel for Business and Accounting (1.0 units) Prerequisite: ACCT 101 This course is designed for individuals seeking to enhance entry level Microsoft Excel spreadsheet skills in a business and accounting environment. Students will learn how and why Excel is used for analyzing data, managing budgets, forecasting and modeling financial performance in business. ACCT 290 - Cooperative Work Experience/Internship for Accounting Related Fields (1.0 units) Advisory: ENGL 035 or ENLA 100 or appropriate placement; READ 043 or appropriate placement This course supports and reinforces on-the-job training in business and industrial establishments under supervision of a college instructor and is facilitated by the use of learning objectives. The student will be working in a skilled or professional level assignment in their area of vocational interest and will meet performance objectives related to instruction that are above and beyond the conditions of regular employment. This course is intended for students whose job is related to the field of accounting and have completed or enrolled in the appropriate coursework. "Contact the CWE office regarding re-enrollment procedures". Student Unpaid Internship: FIN 101 - Introduction to Financial Planning (3.0 units) Advisory: READ 043 or appropriate assessment This course provides an overview of the fundamentals of financial planning, and is designed to provide students with tools needed to achieve their personal financial goals. Students will learn to make informed decisions related to spending, saving, borrowing, and investing by applying quantitative reasoning concepts. Course topics include the financial planning process, budgeting, cash flow, debt consolidation, investing, and retirement planning. | ||
CIT 117 - Microsoft ExcelM | 3.0 | |
CIT 117 - Microsoft Excel (3.0 units) Advisory: CIT 101; READ 043 or appropriate placement This is a comprehensive spreadsheet application course which will provide instruction in the use of the latest version of spreadsheet software for business applications. Students will learn to create and format a workbook, work with formulas and functions, create charts, tables and PivotTables. Students will also learn advanced functions, and develop Excel applications. This course is intended for students desiring to complete the requirements for the Computer Information Technology/Office Technologies Degree or Certificate of Achievement, or professionals wanting comprehensive knowledge of Microsoft® Excel®. | ||
RHC GE 5 - Natural Science with LabGE | 4.0 | |
Note: All honors courses have a prerequisite. Select one Natural Science with Lab: | ||
ElectiveEL | 3.0 | |
Select any course that is numbered 40 or above. Please see a counselor to discuss course options. | ||
Total Semester Units: | 14.0† | |
Total Units for Accounting AS program | 61.5† | |
AP exams and courses taken outside of Rio Hondo College may fulfill general education and/or major requirements. Please check with a counselor. |
† | Some classes may have higher units |
M | Major course; course may also meet a general education requirement |
GE | General Education course |
EL | Elective Course |
Click or tap here to open the program's advising sheet. |
Students will demonstrate an understanding of basic accounting principles and procedures as well as the role of accounting and bookkeeping within various business organizations.
Students will apply critical thinking skills derived from knowledge of accounting theory to financial analysis and management decision making.
Students will recognize and understand the importance of ethics and social responsibility in the accounting profession.
Students will analyze, process, and report financial information in accordance with generally accepted accounting principles within established normal and computerized protocols.
Students will relate material from completed courses to their current and future professional needs, even if these needs fall into a different disciplines.
Rio Hondo College, serving the communities of El Monte, Pico Rivera, Santa Fe Springs, South El Monte, and Whittier for over 50 years.
Rio Hondo College
3600 Workman Mill Road
Whittier, CA 90601
Phone: (562) 692-0921
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