Accounting is the language of business. Accountants measure business activities, process that data into reports, and communicate the results to decision-makers. The accounting curriculum focuses on preparing students to transfer to four-year institutions, sit for the Certified Public Accountant (CPA) exam and seek employment. Areas of study include accounting for decision making, accounting for internal and external use, financial statement analysis, review of financial accounting standards, payroll and business taxes, individual and advanced taxation, computerized accounting software, auditing and forensic accounting, governmental and not-for-profit accounting and ethics in accounting. Students will be able to explain accounting terminology, concepts, principles, and frameworks.<br>Students will be able to perform accounting-related calculations and demonstrate the ability to use methods andor procedures to solve accounting problems. Accounting programs prepare students for work as accountants, examining and preparing financial records for private industry, government agencies, individuals, and non-profit entities. General accountants use computers to record transactions, such as receivables, payables, payroll, and property into a general ledger. Corporate accountants set up and design accounting systems and procedures, risk management programs and analyze and evaluate financial records for businesses. Their duties include ensuring legal compliance, interpreting financial information, and preparing reports for business executives and government regulatory agencies. Advancement includes opportunities as a senior accountant, controller, treasurer, and chief financial officer. Certified Public Accountants and Certified Management Accountants are those who have attained professional certification by the state. All accounting courses meet the unit requirement set by the California Board of Accountancy. The accounting courses may not be challenged. Work experience does not replace courses.