The Accounting program (ACCT) offers theoretical and practical courses for students planning to transfer as accounting majors, career and technical courses leading to certificates of competence and achievement, as well as courses to improve workplace skills. Accounting, along with Business Administration and Real Estate, comprise the MiraCosta College Business Department. Accounting offers theoretical and practical courses for students planning to transfer as accounting majors, career and technical courses that lead to certificates of proficiency and achievement, and professional development courses designed to improve workplace skills, including course paths for preparation for profession certification exams such as the IRS Enrolled Agent and the Certified Bookkeeper credential. Career options in accounting include positions in the private and public sectors, tax preparation, finance and banking, business ownership, and management. Students may earn one of the above-named associate degrees by completing its respective certificate of achievement requirements and the general education courses required for MiraCosta College's Associate in Arts degree (see Associate Degrees).