ACCOUNTING

ACCOUNTING

Certificate of Achievement

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Bookkeeping, accounting, and auditing clerks are financial record keepers. They update and maintain accounting records, including those which calculate expenditures, receipts, accounts payable and receivable, and profit and loss. These workers have a wide range of skills from full-charge bookkeepers who can maintain an entire company’s books to accounting clerks who handle specific tasks. In small businesses, bookkeepers and bookkeeping clerks often have responsibility for some or all of the accounts, known as the general ledger. They record all transactions and post debits and credits. They also produce financial statements and prepare reports and summaries for supervisors and managers. Bookkeepers also prepare bank deposits by compiling data from cashiers, verifying and balancing receipts, and sending cash, checks, or other forms of payment to the bank. They may handle payroll, make purchases, prepare invoices, and keep track of overdue accounts. In large accounting departments, accounting clerks have more specialized tasks. Their titles, such as accounts payable clerk or accounts receivable clerk, often reflect the type of accounting they do. In addition, their responsibilities vary by level of experience. Entry-level accounting clerks post details of transactions, total accounts, and compute interest charges. They also may monitor loans and accounts to ensure that payments are up to date. More advanced accounting clerks may total, balance, and reconcile billing vouchers; ensure the completeness and accuracy of data on accounts; and code documents according to company procedures.

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ACCOUNTING

Certificate of Achievement

By completing the degree or certificate requirements of the accounting program, students will acquire the ability to apply the fundamental theory, principles, and practices of the accounting cycle for unincorporated and corporate forms of business, financial, and managerial accounting theory as well as cost accounting and cost procedures used in business and industry. The student will also learn income tax regulations pertaining to individual and business income tax preparations and planning.

 

ENTRY LEVEL OCCUPATIONS

Accounting clerk, audit clerk, bookkeeping clerk

CAREER ADVANCEMENT

Accountant, certified public accountant, chief accountant, office/credit manager, auditor

EDUCATION AND TRAINING

Most bookkeeping, accounting, and auditing clerks are required to have a high school degree at a minimum; however, having some college is increasingly important and an associate degree in business or accounting is required for some positions. Although a bachelor’s degree is rarely required, graduates may accept bookkeeping, accounting, and auditing clerk positions to get into a particular company or to enter the accounting or finance field with the hope of eventually being promoted.

ANNUAL STARTING SALARY

$29,700

 

ACCOUNTING SAMPLE COURSE SEQUENCE 26-27 UNITS

First Semester / Fall Semester		Units
Business 1A	Financial Accounting	4
Computer Information Systems 13	Introduction to Computers	3

Second Semester / Spring Semester		Units
Business 1B	Managerial Accounting	4
Law 5	Contracts, Sales, and Commercial Paper	3

Third Semester / Fall Semester		Units
Business 2A	Intermediate Accounting	3
Business 4	Cost Accounting	3

Fourth Semester / Spring Semester		Units
Business 2B	Intermediate Accounting	3
Business 5A	Income Tax Accounting	4

Courses: Business 1A, 1B, 2A, 2B, Computer Information Systems 13, Law 5 Choose two courses from: Business 4, 5A, Law 6

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Contact Information

Business Division
Communications Center Room 201
(310) 660-3593 x3770