Associate of Science in Accounting - Not for Transfer (AS)

Division: Business

This degree prepares students for entry-level employment and/or potential further study in the field of Accounting through the study of accounting and general business office management. Students will acquire a full understanding of computerized accounting systems and how to record the financial transactions of a business. Students will be able to prepare and analyze financial statements and work with internal and external accounting staff and advisers. Students will have the ability to prepare individual income tax returns for California residents.

Programs Outcomes

  • Accurately prepare an individual income tax return (Form 1040).
  • Show proficiency in financial statement analysis.
  • Accurately analyze, interpret, and record business transactions.
  • Accurately record and retrieve company financial transactions and statements in a computerized bookkeeping program.

Career Opportunities

Upon successful completion of this degree, students will be prepared for careers or employment in the following fields: accounting, office management, income tax preparation.


This degree is not designed for transfer; however, the courses included in this degree may be transferable and apply to other degrees designed for transfer.

General Education and Subject Requirements (25 Units) *25
College of the Sequoias Associate Degree General Education (COS-GE)
Required Major Courses (19 Units)19
Financial Accounting
Managerial Accounting
Computer Accounting
Individual Income Tax
Spreadsheet for Business
Restricted Electives - List A (3 Units)3
Select a minimum of three units from the following courses:
Business Statistics *
Quantitative Methods *
Business Mathematics
Restricted Electives - List B (9 Units)9
Select a minimum of nine units from the following courses:
Introduction to Business
Career Strategies
Ethics in Business & Industry *
Human Relations in Business *
Electronic Calculating
Personal Finance
Electives (4-13 Units)4-13
Select additional degree applicable courses numbered 1-299 to achieve 60 units.

Courses meet General Education requirements and 0-9 units may double count above in 1 (COS-GE).

The Associate Degree requirements include completion of the:

  1. Required major courses and restricted elective courses with a "C" or better grade in each course (required and restricted elective courses may be substituted with the approval of the Division Chair),
  2. General Education Requirements,
  3. Subject requirements including PE, Health & Wellness, and American Institutions,
  4. A minimum of 60 units of degree applicable courses numbered 1-299, at least 12 of which must be taken in residence at College of the Sequoias, with a "C" (2.0) average (see Associate Degree Requirements for additional details).