Small Business Accounting

Certificate of Performance: Small Business Bookkeeper*

The Small Business Bookkeeper's certificate prepares for entry-level employment as a small business bookkeeper.

Student Learning Outcomes

Students who complete the certificate will be able to:

  • Accurately complete an accounting cycle: preparing journal entries; posting to the general ledger; and preparing a worksheet, financial statements, adjusting and closing entries and post closing trial balance.
  • Accurately prepare and organize accounting records and produce financial statements for a small business.
  • Accurately prepare all the state and federal payroll tax forms required by a small business in California.
  • Accurately complete an accounting cycle using a computerized accounting program.
Courses Units
ACCT 102, Basic Accounting
3
ACCT 128A, Small Business Accounting-Recordkeeping
1.5
ACCT 128B, Small Business Accounting-Payroll
1.5
ACCT 150, Computer Accounting Applications
3

Total: 9

*A Certificate of Performance is a departmental award that does not appear on the student’s transcript. All courses must be completed within the San Diego Community College District.

Certificate of Performance: Tax Preparer*

Student Learning Outcomes

Students who complete the certificate will be able to:

  • Accurately complete an accounting cyclepreparing journal entries; posting to the general ledger; and preparing a worksheet, financial statements, adjusting and closing entries and post closing trial balance.
  • Accurately prepare current Federal and State tax returns.
  • Know they are a force that changes their community economically
CoursesUnits
ACCT 102, Basic Accounting
3
ACCT 120, Federal Income Tax
3
ACCT 121, California Income Tax
1
Complete 3 units from:
BUSE 245C, Small Business Internship-Accounting**
3
 BUSE 277C, Service Learning- Community**1 - 3

Total: 10

*A Certificate of Performance is a departmental award that does not appear on the student’s transcript. All courses must be completed within the San Diego Community College District.
**Either BUSE 245C or BUSE 277C must have a Tax Preparation subject matter.
Note: Accounting 120 & 121 taken concurrently have been approved by the California Tax Education Council. Completion of the two classes with a grade of “C” or better, provides the student with 60 hours (45 hours of federal credit and 15 hours of California credit) towards the California tax preparer certificate. San Diego City College provider number is 2006.

Associate in Science Degree: Business Studies - Small Business Accounting Emphasis

The Small Business Accounting associate degree prepares for entry-level positions as bookkeepers, account clerks, accounting technicians, tax aides or accounting trainees.

Courses Required for the Major
Units
BUSE 119 Business Communications
3
ENGL 101 Reading and Composition
3
BUSE 140 Business Law & the Legal Environment 3
CISC 181 Principles of Information Systems 4
ECON 120 Principles of Macroeconomics 3
PHIL 102B Introduction to Philosophy: Values 3
 Additional Courses Required
ACCT 102 Basic Accounting 3
ACCT 116A Financial Accounting 4
 ACCT 116B Managerial Accounting 4
 ACCT 120 Federal Income Tax 3
 ACCT 121 California Income Tax 1
 ACCT 128A Small Business Accounting - Record Keeping 1.5
 ACCT 128B Small Business Accounting - Payroll 1.5
 ACCT 150 Computer Accounting Applications 3
 BIOL 101 Issues in Environmental Biology 4
 BUSE 101 Business Mathematics 3
 CBTE 140 Microsoft Excel 2
 COMS 180 Intercultural Communication 3
Complete three units from:
BUSE 245C Small Business Internship -
Accounting
3
BUSE 277C Service Learning - Community 1 - 3

Total: 55

Additional general education and graduation requirements for the associate degree are listed in the Academic Requirements section of the catalog. Students interested in careers as professional accountants should select the Business Studies San Diego State University Transfer Option. The associate degree requires a minimum of 60 units.

Small Business Management - Entrepreneur

The Small Business Management area prepares individuals for a variety of employment opportunities in business. Coursework includes starting and managing a small business, entry level positions in the financial services industry, and the development and management of community service projects.