Accounting AS Degree

Accounting involves analyzing, recording, summarizing, and reporting financial information to managers, business owners, customers, investors, and other decision-makers within and outside an organization. Common career paths for students pursuing undergraduate studies in accounting include public accounting, private industry accounting, bookkeeping, tax accounting, governmental and not-for-profit accounting, financial analysis, and auditing. Accounting students have various exciting, challenging, and rewarding career opportunities.

Even for students who do not major in accounting, coursework in this field can significantly enhance their understanding of the role of accounting within business management teams and improve their comprehension of financial information for personal wealth management.

The accounting program at College of the Desert (COD) is designed with multiple goals:

• Equip non-transfer accounting students with the skills needed for entry-level accounting positions by completing the Accounting Certificate or Associate of Science degree in accounting.

• Support business majors in preparing for transfer to four-year institutions.

• Provide non-accounting students with practical knowledge to effectively utilize accounting information in decision-making.

The Accounting curriculum is regularly reviewed and updated to stay current with ever-changing rules, regulations, and technological advancements. The program emphasizes equipping students with the accounting expertise required to meet modern job demands while developing the analytical skills essential for success in the business world. The Accounting degree offers a comprehensive foundation, covering key areas such as financial accounting, managerial accounting, tax accounting, and government and non-profit accounting.

Essential courses such as Financial Accounting (BUAC 020A) and Managerial Accounting (BUAC 020B) are necessary for transfer to most California four-year colleges and universities. COD continually monitors course requirements at these institutions to ensure transfer students meet their academic needs.

All COD accounting faculty are highly experienced, well-educated, and dedicated to student success. Committed to their profession and the program, they aim for excellence in education and business. This combination of expertise ensures students receive a comprehensive education grounded in theoretical and practical accounting applications.

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 system.
2. Apply Generally Accepted Accounting Principles (GAAP) to prepare accurate financial statements, including the income statement, balance sheet, and statements of cash flows.
3. Identify and analyze relevant costs and benefits for making informed business decisions.
4. Demonstrate the ability to use accounting software such as QuickBooks and Excel to manage and report financial data.
5. Prepare tax returns in compliance with federal tax laws.

Program Requirements