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Certificate of Achievement
Accounting

The certificate curriculum in Accounting prepares students for employment and advancement opportunities in business and industry such as financial institutions, hospitals, manufacturing and construction companies, wholesale 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.

Sample Education Plan

This sample education plan represents one possible pathway through the program. Be advised that each university (UC, CSU, private, and others) has their own transfer requirements. Please see a counselor to create an education plan that is customized to meet your needs. Map is for reference only for the 2020-2021 catalog year. Please refer to the College Catalog (in pdf or flipbook format) for additional course descriptions.
CourseUnitsTypically Offered
1st Semester
Select one: ACCT 101 / ACCT 101H M4.0
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;
Transfers to: UC, CSU

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 101 with a grade of "C" or betterAdvisory: READ 043 or appropriate placement; MATH 050 or MATH 050D or MATH 053 or appropriate placement; ACCT 100
Transfers to:UC, CSU

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 BusinessM3.0
MGMT 101 - Introduction to Business (3.0 units)

Advisory: ENGL 035 or ENLA 100 or appropriate placement; READ 043 or appropriate placement; MATH 050 or MATH 050D or MATH 053 or appropriate placement
Transfers to: UC, CSU

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.

CIT 101 - Introduction to Computer Information TechnologyM3.0
CIT 101 - Introduction to Computer Information Technology (3.0 units)

Advisory: ENGL 035 or ENLA 100 or appropriate placement; READ 043 or appropriate placement; CIT 100A
Transfers to: UC, CSU

This course is an examination of information systems and their role in business. It will focus on information systems, database management systems, networking, e-commerce, ethics and security, computer systems hardware and software components. It will apply these concepts and methods through hands-on projects developing computer-based solutions to business problems.

Total Semester Units:10.0 
2nd Semester
Select one: ACCT 102 / ACCT 102H M4.0
ACCT 102 - Managerial Accounting (4.0 units)

Prerequisite: ACCT 101 or ACCT 101H
Advisory: READ 043 or appropriate placement; MATH 050 or MATH 050D or MATH 053 or appropriate placement
Transfers to: UC, CSU

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
Advisory: READ 043 or appropriate placement; MATH 050 or MATH 050D or MATH 053 or appropriate placement
Transfers to: UC, CSU

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 BusinessM3.0
BUSL 110 - Legal Environment of Business (3.0 units)

Advisory: ENGL 035 or ENLA 100 or appropriate placement; READ 043 or appropriate placement
Transfers to: UC (*credit limit), CSU
(*Students will receive credit from UC for only one of the following courses: BUSL 110 or BUSL 220)

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 AccountingM3.0
ACCT 103 - Payroll Accounting (3.0 units)

Advisory: READ 043 or appropriate placement; ACCT 090 or 101
Transfers to: CSU

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. This course is designed for accounting majors and those interested in pursuing an entry-level position within the payroll segment of accounting. This course is a comprehensive overview of federal and state payroll laws and their effect on payroll records and required government reports.

Total Semester Units:10.0 
3rd Semester
ACCT 106 - Computerized AccountingM3.0
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
Transfers to: CSU

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 M1.0†
Notes:
Must complete a minimum of 3 units.

ACCT 104 - Introduction to Governmental and Not-For-Profit Accounting (3.0 units)

Prerequisite: ACCT 101 with a grade of "C" or better
Advisory: READ 043 or appropriate placement; MATH 050 or MATH 050D or MATH 053 or appropriate placement
Transfers to: CSU

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
Transfers to: CSU

This course covers Federal and California State income tax laws and preparation as related 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 60-hour qualifying education requirement (45 federal hours and 15 California hours) imposed by the State of California for becoming a Registered Tax Preparer.

ACCT 107 - Accounting Ethics (3.0 units)

Prerequisite: ACCT 101 with a grade of "C" or better
Advisory: READ 043 or appropriate placement
Transfers to: CSU

This course is an introduction to professional ethics in the accounting and business environments. This course will cover principles and core philosophies of ethics by examining accountants’ role in different aspects of the accounting profession such as auditing, management and taxation. It will prepare students to develop their framework for making ethical decisions in their 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
Transfers to:CSU

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. This course will cover Federal and California tax theories and laws appropriate for the current tax year, and students will apply their knowledge by taking the IRS exams for VITA volunteers. Upon successful completion of the IRS VITA Basic and Intermediate exams, the 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
Advisory: READ 043 or appropriate placement
Transfers to:CSU

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
Advisory: CIT 107
Transfers to: CSU

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
Transfers to: CSU

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:
1 Unit/60 hours; 2 Units/120 hours;
3 Units/180 hours;4 Units/240 hours
Student Paid Internship
1 Unit/75 hours; 2 Units/150 hours;
3 Units/225 hours; 4 Units/300 hours.

FIN 101 - Introduction to Financial Planning (3.0 units)

Advisory: READ 043 or appropriate assessment
Prerequisite: MATH 050 or MATH 050D or MATH 053 or MATH 053B or appropriate assessment
Transfers to: CSU

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.

Select one: ENGL 101 / MGMT 108 M3.0†
ENGL 101 - College Composition and Research (3.5 units)

Prerequisite: ENGL 035 or ENLA 100 or appropriate placement
Transfers to: UC, CSU

This is a composition course that enables students to generate logical, coherent essays and reports necessary to academic and professional success. Students will become proficient in research techniques, learn critical reading and thinking skills through expository and persuasive reading selections, and apply these skills to creating original essays and a final research paper. The lab component of this course is designed to assist students in improving and refining their writing and language skills. Students will complete lab activities that enhance their ability to compose logical, well-supported arguments that exhibit grammatical fluency and correct documentation form. Students will 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.

MGMT 108 - Business Writing (3.0 units)

Advisory: ENGL 035 or ENLA 100 or appropriate assessment; READ 043 or appropriate assessment
Transfers to: CSU

The course covers the principles of effective writing in business. Extensive experience is provided using the different forms of business writing-memorandums, letters, reports, and resumes. Cultural differences and their impact on communicating in business will be studied. This course is designed for students pursuing careers in business.

Total Semester Units:7.0† 
4th Semester
ACCT 203 - Introduction to Cost AccountingM3.0
Notes:
Only offered in the Spring.

ACCT 203 - Introduction to Cost Accounting (3.0 units)

Prerequisite: ACCT 101 with a grade of "C" or better
Advisory: READ 043 or appropriate placement; MATH 030 or MATH 030D or MATH 033 or appropriate placement
Transfers to: CSU

Introduction to Cost Accounting takes a logical approach to the fundamentals of cost accounting as applied to a manufacturing business, and 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 will also evaluate both 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 M1.0†
Notes:
Must complete a minimum of 3 units.

ACCT 104 - Introduction to Governmental and Not-For-Profit Accounting (3.0 units)

Prerequisite: ACCT 101 with a grade of "C" or better
Advisory: READ 043 or appropriate placement; MATH 050 or MATH 050D or MATH 053 or appropriate placement
Transfers to: CSU

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
Transfers to: CSU

This course covers Federal and California State income tax laws and preparation as related 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 60-hour qualifying education requirement (45 federal hours and 15 California hours) imposed by the State of California for becoming a Registered Tax Preparer.

ACCT 107 - Accounting Ethics (3.0 units)

Prerequisite: ACCT 101 with a grade of "C" or better
Advisory: READ 043 or appropriate placement
Transfers to: CSU

This course is an introduction to professional ethics in the accounting and business environments. This course will cover principles and core philosophies of ethics by examining accountants’ role in different aspects of the accounting profession such as auditing, management and taxation. It will prepare students to develop their framework for making ethical decisions in their 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
Transfers to:CSU

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. This course will cover Federal and California tax theories and laws appropriate for the current tax year, and students will apply their knowledge by taking the IRS exams for VITA volunteers. Upon successful completion of the IRS VITA Basic and Intermediate exams, the 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
Advisory: READ 043 or appropriate placement
Transfers to:CSU

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
Advisory: CIT 107
Transfers to: CSU

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
Transfers to: CSU

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:
1 Unit/60 hours; 2 Units/120 hours;
3 Units/180 hours;4 Units/240 hours
Student Paid Internship
1 Unit/75 hours; 2 Units/150 hours;
3 Units/225 hours; 4 Units/300 hours.

FIN 101 - Introduction to Financial Planning (3.0 units)

Advisory: READ 043 or appropriate assessment
Prerequisite: MATH 050 or MATH 050D or MATH 053 or MATH 053B or appropriate assessment
Transfers to: CSU

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 ExcelM3.0
CIT 117 - Microsoft Excel (3.0 units)

Advisory: CIT 101; READ 043 or appropriate placement
Transfers to:CSU

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®.

Total Semester Units:7.0† 
Total Units for Accounting COA program 34.0† 
Notes:
Some classes may have higher units
MMajor course; course may also meet a general education requirement
† Some classes may have higher units.
** this course has prerequisite, please click on course name to view.
GE = General Education Course. Some of these courses also meet degree requirements. Please see a counselor to find out which ones meet both the general education and degree requirement
M = Major Course
EL = Elective Course

Advising Sheet:
Accounting-CoA-20-21.pdf
   

Program Learning Outcomes

1

Students will demonstrate an understanding of basic accounting principles and procedures, as well as the role of accounting and bookkeeping within various business organizations.


2

Students will apply critical thinking skills derived from knowledge of accounting theory to financial analysis and management decision making.


3

Students will recognize and understand the importance of ethics and social responsibility in the accounting profession.


4

Students will analyze, process, and report financial information in accordance with generally accepted accounting principles within established normal and computerized protocols.


Gainful Employment Disclosures

  • This program is designed to be completed in ______
  • This program will cost $______ if completed within normal time (including books, materials, and additional fees). There may be additional costs for living expenses. These costs were accurate at the time of posting, but are subject to change.
  • Of the students who completed this program within normal time, the typical graduate leaves with $0* of debt. *Fewer than 10 students completed this program within normal time. This number has been withheld to preserve the confidentiality of the students.
  • License Requirements. This program qualifies students to sit for licensure exam in California.

For more information about graduation rates, loan repayment rates, and post-enrollment earnings about this institution and other postsecondary institutions please click here: https://collegescorecard.ed.gov/

Labor Market Information in California

Salary

not avaiable
not available

Career Growth

not available
n/a
Career Growth

Annual Avg Openings

not available

n/a
Annual Avg Openings
Source: Employment Development Department (EDD), State of California.

About RHC

Rio Hondo College, serving the communities of El Monte, Pico Rivera, Santa Fe Springs, South El Monte, and Whittier for over 50 years.

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Contact

Rio Hondo College
3600 Workman Mill Road
Whittier, CA 90601

Phone: (562) 692-0921
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