Accounting Clerk Program

Program Overview

The Accounting Clerk program consists of three classes and is designed to prepare individuals for careers in the field of accounting. The first two courses are designed to provide students with technical instruction and practical experience in double-entry accounting systems.

The Accounting Clerk (Upgrade) course is designed to introduce the principles and processes involved in computerized accounting systems (QuickBooks). The courses provide students with technical instruction and practical experience with accounting systems.

The competencies in all of the following courses are aligned with the California High School Academic Content Standards and the California Career Technical Education Model Curriculum Standards.

Accounting 1 (90 Hours)

Brief Course Description: This competency-based course is the first in a sequence of two designed for accounting. It provides students with technical instruction and practical experience in double-entry accounting systems. Instruction includes an orientation, workplace safety, resource management, business math, tools and equipment, and employability skills. Emphasis is placed on regulatory agencies and professional groups, basic accounting principles, journals, general ledgers, worksheets, financial statements, adjusting and closing entries, spreadsheet accounting, accounts payable, accounts payable subsidiary ledgers, uncollectible accounts receivable, inventories and investments, short-term liabilities, and basic banking principles and procedures related to accounting.

• Cost of Tuition:  $0
• Cost of Books, Supplies and/or Fees: Approximately $100 (books)
• Financial Aid: May be available. (See Advisor)
• Course Prerequisites: STEP Orientation. Algebra and Excel experience required.
• Reading Assessment Requirement: Yes | 228 or higher on CASAS GOALS reading assessment
• Math Assessment Requirement: Yes
• STEP Orientation: Yes

Accounting 2 (90 Hours)

Brief Course Description: This competency-based course is the second in a sequence of two designed for accounting. It provides students with technical instruction and practical experience in double-entry accounting systems. Instruction includes an introduction, workplace safety, reviews of business math and employability skills, and entrepreneurial skills. Emphasis is placed on the forms of business organizations, fixed assets, longterm liabilities, financial statement analysis, payroll, discounts, returns and allowances, job costing accounting, plant assets and depreciation, notes and interest, accrued items, and end-of-fiscal period.

• Cost of Tuition:  $0
• Cost of Books, Supplies and/or Fees: Approximately $100 (books)
• Financial Aid: May be available. (See Advisor)
• Course Prerequisites: Completion of Accounting 1
• Reading Assessment Requirement: Not applicable
• Math Assessment Requirement: Not applicable
• STEP Orientation: Not applicable

Quickbooks/Accounting Clerk: Upgrade (80 hours)

Brief Course Description: This competency-based course introduces the principles and processes in manual accounting prior to computerized systems and cycle. Instruction includes orientation and safety, accounting principles and concepts, introduction to Quickbooks, managing files, QuickBooks home screen, creating a company file, chart of accounts, payroll accounting, working with customers and sales, working with vendors and purchases, inventory, setting up sales tax, banking transactions and bank reconciliation, processing payroll, general journal entries, creating reports, employability skills and final evaluation.

Separate costs for books, exams, supplies, preparation, certifications and/or licenses provided by outside vendors may be incured.

Once a Certificate of Completion is earned in a course, that course cannot be repeated.