Online Degrees & Certificates
AA in Accounting
Program Description
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, forensic accounting, governmental and not-for-profit accounting, and ethics in accounting.
Learn more about the program on the Accounting website.
Program Learning Outcomes
Students will be able to explain accounting terminology, concepts, principles, and frameworks.
Students will be able to perform accounting-related calculations and demonstrate the ability to use methods and/or procedures to solve accounting problems.
Career Opportunities
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, procedures, and 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.
Award Type(s)
AA = Associate in Arts Degree
Units Required
Major: 48
Additional Information
All accounting courses satisfy the unit requirement set by the California Board of Accountancy (CBA). Students are advised to reach out to the CBA for any updates or changes related to the coursework. The accounting courses may not be challenged. Work experience does not replace courses.
Online Courses for Accounting
The courses listed BELOW are offered as online courses at least once every two years. Please see the Class Schedule for verification.
- For a complete listing of online courses offered during the current quarter, visit Online Course Information.
- If you need any additional degree information or confirmation, please contact the Counseling Division.
NOTE: Students having difficulty attaining an associate degree because of timing or availability of classes should consult with a counselor to submit a petition for course substitution.
Associate Degree Requirements
A minimum of 90 units is required* to complete the associate degree, including:
Core and support courses for the major (48 units total)
Completion of one of the following general education patterns:
Foothill College General Education
Summer Session 2025 only–CSU General Education Breadth (CSU GE Breadth)**
Summer Session 2025 only–Intersegmental General Education Transfer Curriculum (IGETC)**
Beginning Fall Quarter 2025–California General Education Transfer Curriculum (Cal-GETC)***
* Additional elective course work may be necessary to meet the 90-unit minimum requirement for the associate degree.
** Summer Session 2025 is the final term during which CSU GE Breadth and IGETC may be used. Please see a counselor for more information.
*** Cal-GETC begins in Fall Quarter 2025. Please see a counselor for more information.
Note: A grade of "C" (or "P") or better is required for all core and support courses used for the degree or certificates. In addition, the student must obtain a minimum GPA of 2.0.
Refer to the Associate in Arts & Associate in Science Degree Requirements page for complete information about graduation requirements and catalog rights.
Core and Support Courses
Core Courses
| ONLINE COURSE | TITLE | UNITS |
|---|---|---|
| ACTG 1A | Financial Accounting I | 5 |
| or ACTG 1AH | Honors Financial Accounting I | 5 |
| ACTG 1B | Financial Accounting II | 5 |
| or ACTG 1BH | Honors Financial Accounting II | 5 |
| ACTG 1C | Managerial Accounting | 5 |
| or ACTG 1CH | Honors Managerial Accounting | 5 |
| ACTG 67 | Tax Accounting | 5 |
Support Courses
Select 28 units from the following:
| ONLINE COURSE | TITLE | UNITS |
|---|---|---|
| ACTG 51A | Intermediate Accounting I | 5 |
| ACTG 51B | Intermediate Accounting II | 5 |
| ACTG 51C | Intermediate Accounting III | 5 |
| ACTG 52 | Advanced Accounting | 5 |
| ACTG 53 | Financial Statement Analysis | 5 |
| ACTG 54 | Accounting Information Systems | 5 |
| ACTG 55 | Information Systems & Controls (ISC) | 5 |
| ACTG 56 | Business Analysis & Reporting (BAR) | 5 |
| ACTG 57 | Tax Compliance & Planning | 5 |
| ACTG 58 | Auditing | 5 |
| ACTG 59 | Fraud Examiniation | 5 |
| ACTG 60 | Accounting for Small Business | 5 |
| ACTG 64A | Computerized Accounting Practice Using QuickBooks | 4 |
| ACTG 64B | Computerized Accounting Practice Using Excel | 4 |
| ACTG 65 | Payroll & Business Tax Accounting | 4 |
| ACTG 66 | Cost Accounting | 5 |
| ACTG 68A | Advanced Tax Accounting I | 5 |
| ACTG 68B | Advanced Tax Accounting II | 5 |
| ACTG 68C | Advanced Tax Accounting III | 4 |
| ACTG 75 | Accounting for Government & Not-for-Profit | 5 |
| ACTG 76 | Ethics in Accounting | 5 |
| BUSI 11 | Introduction to Information Systems | 5 |
| or BUSI 11H | Honors Introduction to Information Systems | 5 |
| BUSI 18 | Business Law I | 5 |
| BUSI 19 | Business Law II | 4 |
| BUSI 22 | Principles of Business | 5 |
| or BUSI 22H | Honors Principles of Business | 5 |
| ECON 1A | Principles of Macroeconomics | 5 |
| or ECON 1AH | Honors Principles of Macroeconomics | 5 |
| Total Units | 48 |
For a list of on-campus courses that satisfy degree requirements, please visit Accounting 2025-2026 Degrees & Certificates.
Based on the 2025 - 2026 degree program.