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.

Course Code Title Units
Required CoursesUnits
BUAC 003Accounting for Government & Non-Profit3
BUAC 004Income Tax - Individuals3-4
or BUAC 004A Income Tax - Individuals / CTEC
BUAC 005Income Tax - Corporations / Partnerships / Estates / Trusts3
BUAC 010Accounting with QuickBooks3
BUAC 013Payroll Accounting3
BUAC 019Excel Spreadsheets for Accounting2
BUAC 020AFinancial Accounting4
BUAC 020BManagerial Accounting4
Select 15 units from the following:
BUMA 003Business Statistics3
or SOC 003 Fundamentals of Statistics
BUMA 010Introduction to Business3
BUMA 020ABusiness Law I3
ECON 001Principles of Macroeconomics3
ECON 002Principles of Microeconomics3
BUAC 050Accounting in the Business Environment3
BUAC 051Accounting for Entrepreneurs & Business Managers3
BUFI 012Money Management & Planning for the Future3
BUFI 013Investment Opportunities3
BUMA 001Principles of Management3
BUMA 031Business Calculations3
BUMA 032Human Relations in the Workplace3
BUMA 094Business Communications3
CIS 010Computer Literacy4
BUAC 095AAccounting Work Experience3
Required Subtotal25/26
Elective Subtotal15
COD General Education Pattern18
Kinesiology Activities2