This program is designed for individuals desiring employment in government or not-for-profit organizations. Upon successful completion of this certificate, candidates will be proficient in fund and not-for-profit accounting and possess the ability to perform basic accounting functions in a government and/or not-for-profit organizations.Please contact the Student Success Team for this program if you have any questions.
|Select one: ACCT 101 / ACCT 101H M||4.0|
ACCT 101 - Financial Accounting (4.0 units)
Advisory:ACCT 100; It is advised that students have a knowledge of elementary algebra concepts and be able to read college-level texts.
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:ACCT 100; It is advised that students have a knowledge of elementary algebra concepts and be able to read college-level texts.
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. .
|Select one: MGMT 108 / ENGL 101 M||3.0†|
MGMT 108 - Business Writing (3.0 units)
Advisory:It is advised that students be able to engage in written composition at a college level and read college level-texts.
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.
ENGL 101 - College Composition and Research (3.5 units)
Prerequisite:Enrollment requires appropriate placement (based on high school GPA and/or other measures), or eligibility for college composition.
This composition course enables students to generate logical, coherent essays that incorporate sources necessary for academic and professional success. Students become proficient in researching, evaluating, and incorporating sources, and in learning critical reading and thinking skills through expository and persuasive reading selections before applying these skills to creating original documented essays. The writing workshop component of the course is designed to assist students with improving and refining their writing and language skills: Students complete writing workshop 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 or small group conferences that address students’ specific writing concerns. This course is designed for students who wish to fulfill the General Education requirement for Written Communication.
|ACCT 106 - Computerized AccountingM||3.0|
ACCT 106 - Computerized Accounting (3.0 units)
Advisory: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.
|Total Semester Units:||10.0†|
|ACCT 103 - Payroll AccountingM||3.0|
ACCT 103 - Payroll Accounting (3.0 units)
Advisory: 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.
|ACCT 104 - Introduction to Governmental and Not-For-Profit AccountingM||3.0|
ACCT 104 may be taken with ACCT 101 in first Fall term as co-req per faculty approval
ACCT 104 - Introduction to Governmental and Not-For-Profit Accounting (3.0 units)
Prerequisite: ACCT 101
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.
|Total Semester Units:||6.0|
|Total Units for Accounting for Government and Nonprofit Organizations COA program||16.0†|
|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|
|Click or tap here to open the program's advising sheet.|
Students will develop a comprehensive understanding of accounting as an “information system.”
Students will record and analyze business transactions using accounting software.
Students will distinguish between the main objectives for commercial entities, government entities, and not-for- profit entities.
Students will identify, compare, and explain the basic fund types for state and local governmental accounting.
Students will describe and analyze how accounting concepts apply to state and local governmental accounting.
Students will prepare basic governmental and not-for-profit budgetary, operating, and closing entries.
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