Accounting AS Degree

Accounting is the study of analyzing, recording, summarizing, and reporting financial information to managers, owners, customers, investors, and other decision-makers inside and outside a business organization. Career paths chosen by students pursuing undergraduate studies in accounting commonly include financial accounting, management accounting, tax accounting, governmental and not-for-profit accounting, and auditing. Careers in the discipline that generally require graduate-level degrees include forensic auditing, management consulting services, and education. Even students who choose not to major in accounting find that coursework in the field can improve their ability to understand the role of accounting as a part of the overall business management team, as well as their ability to comprehend financial information as it pertains to their personal wealth management.

The accounting program at College of the Desert is designed to:

• Prepare non-transfer accounting students for entry-level positions in the field by completing the Accounting Certificate and/or Associate of Science degree in Accounting.  
• Prepare business majors for transfer to four-year institutions.
• Provide non-accounting students with sufficient knowledge and expertise to make intelligent use of accounting information.  

COD’s accounting program is constantly updated to provide students with current accounting information. In addition, current textbooks are used in all of our classes as well as popular commercial accounting software programs in our accounting software classes.

Our core accounting courses (BUAC 020A), Financial Accounting, and (BUAC 020B), Managerial Accounting, are required for transfer to most California four-year universities. We regularly monitor the course content of these universities so that we continually meet the needs of the transfer students.

All of our instructors have accounting experience in addition to completing academic studies of accounting. We believe that our instructors do a better job of teaching when they have both academic and practical experience.

For more information please contact the School of Applied Sciences and Business Office, the Counseling Center or call 760.776.7316.

Learning Outcomes

1. Analyze and record business transactions using the double-entry accounting method and in accordance with generally accepted accounting principles (GAAP).
2. Prepare an Income Statement, Balance Sheet, and Statement of Cash Flows.
3. Analyze and interpret the Income Statement, Balance Sheet, and Statement of Cash Flows for the purpose of making credit, investment, and operating decisions.
4. Prepare and evaluate information and reports used by management to plan, direct, motivate, and control manufacturing processes for various business costing models.
5. Prepare tax returns and research tax issues for individuals and non-business tax filers.

Program Requirements