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Accounting Info
Business Collage
California Accounting Requirements
UC Davis Course Offerings
Community College Course Offereings
UC Davis Extension
UC Berkeley Course Offerings
CSU Sacramento Course Offerings

Accounting (Specific to the State of California)

Accounting is an exciting field that offers many opportunities and spans all industry sectors. The California Career Zone defines accounting as analyzing financial information and preparing financial reports to determine or maintain a record of assets, liabilities, profit and loss, tax liability, or other financial activities within an organization. Click here for more information from the California Career Zone.

The best information about accounting requirements comes from the California Board of Accountancy. Visit their site for information about licensing requirements. You can also download the Handbook for Initial Licensure or the CPA License Handbook to read about all requirements and conditions. Below is a snapshot of the educational requirements. Review the California Board of Accountancy requirements for full details. Please note that UC DAVIS DOES NOT OFFER ENOUGH ACCOUNTING CLASSES TO SIT FOR THE EXAM. YOU MUST SUPPLEMENT YOUR EDUCATION WITH ADDITIONAL CLASSES.

The following excerpt comes from the California Board of Accountancy.
Read below for the educational requirements for accountancy licensure.

Pathway 1 Educational Requirements
:
Applicants for licensure under P1 must submit acceptable documentation detailing the completion of the following educational requirements in accordance with Section 5092 of the California Accountancy Act and Section 9.2 of the Accountancy Regulations.


Alternative 1:
Baccalaureate or higher degree and a core course requirement of 24 semester units (36 quarter units) of business-related and 24 semester units (36 quarter units) of accounting subjects. Courses in excess of the required 24 semester units (36 quarter units) of accounting may be counted toward the business-related subject unit requirement. Courses earned in quarter units must be multiplied by a factor of 2/3 to convert to semester units.


Alternative 2:
The equivalent to Alternative 1, obtained outside the United States. An evaluation by a Board-approved evaluation service must be obtained and include a course-by-course breakdown. Official evaluations must be mailed to the Board directly from the Board approved credential evaluation service.

The applicant must have satisfied the core course requirement of 24 semester units (36 quarter units) of business-related subjects and 24 semester units (36 quarter units) in accounting subjects. If the required accounting and business-related subjects were not completed within the foreign education, the applicant must have completed the remaining required subjects at a U.S. degree granting college, university or other institution of learning as indicated under Pathway 1 Recognized Schools – United States on Page 12. Courses in excess of the required 24 semester units of accounting may be counted toward the business-related subjects unit requirement.


Pathway 1 Core Course Requirement:
The core-course requirement consists of 24 semester units (36 quarter units) of accounting and 24 semester units (36 quarter units) of business-related subjects. Courses earned in quarter units must be multiplied by a factor of 2/3 to convert to semester units.


Accounting subjects include:
  • Accounting
  • Auditing
  • External or Internal Reporting
  • Financial Reporting
  • Financial Statement Analysis
  • Taxation

Business-related subjects include:

  • Business Administration
  • Business Communications
  • Business Law
  • Business Management
  • Business Related Law Courses offered by an accredited law school
  • Computer Science/Information Systems
  • Economics
  • Finance, e.g. Financial Management
  • Marketing
  • Mathematics
  • Statistics

In addition to those subjects already listed, accounting courses include, but are not limited to courses in Assurance, Attestation, Bookkeeping, Cost (Cost Analysis, Costing), Peachtree, Quickbooks, and CPA Review courses taken at a recognized school (see Page 12, Pathway 1 Recognized Schools – United States).

Courses in excess of the required 24 semester units (36 quarter units) of accounting may be counted toward the business-related subjects unit requirement. All required coursework and degree(s) conferred must be shown on official transcripts and/or evaluations. Prior to requesting official transcript(s), please confirm with your school that all required information has been posted to your student record or transcript.


In addition to coursework requirements, each applicant has an experience requirement to satisfy before licensure. Read the Handbook for Initial Licensure for details. Below is a table taken from the handbook that summarizes the required experience.

*
Pathway 1
Pathway 2
Pathway 0
Education for Examination
Baccalaureate degree (Section 5092).
Baccalaureate degree (Section 5093).
* Baccalaureate or higher degree
or

*120 semester units – no degree
or
*CLEP plus 10 accounting units (Section 5081.1).
Core Course Requirement
*24 semester units of accounting.

*24 semester units of business related subjects.
*24 semester units of accounting.

*24 semester units of business related subjects.
*10 semester units of accounting.

*35 semester units of business related
subjects.
Licensure Requirement
Two years general experience, which must include a minimum of 500 attest hours for those who want to sign attest reports.
*Evidence of 150 semester hours of education
and
*One-year general experience, which must include a minimum of 500 attest hours for those who want to sign attest reports.
*24, 36, or 48 months of experience, which includes attest experience.

Pathway 0 applicants must apply and qualify for licensure prior to January 1, 2010.

There is no deadline for current Pathway 0 applicants who later want to be licensed under Pathways 1 or 2 to make up any educational deficiencies.
  • 24 semester units equates to 36 quarter units
  • Excess accounting courses can count for business courses but excess business courses cannot count for accounting.

Accountancy Courses offered at UC Davis

Graduate School of Management Courses:

  • Management 11A - Elementary Accounting (4 units - open to undergraduates). This course is offered during fall and winter quarters.
  • Management 11B - Elementary Accounting (4 units - open to undergraduates). This course is offered spring quarter.
  • Management 100 - Introduction to Financial Accounting (3 units - open to all upper division undergraduates). This course is currently not offered. There are no plans to offer it.

Ag. Resource Economics Course:


  • ARE 118 - Tax Accounting (4 units) (prerequisites are Management 11A & B). This course is offered spring quarter only.

Community Colleges in the Area

You can also satisfy accounting requirements by enrolling in and attending community colleges. Below is a list of community colleges in the area. Before enrolling, check with the Registrar's office to make sure you can attend both institutions without repercussions. You may also want to check with your academic advisor to see if itis advisable. Keep in mind that you may not reduce your workload if you are receiving financial aid. Check with the financial aid office before taking any courses outside UC Davis.

Sacramento Community Colleges
American River College
Schedule of Classes
4700 College Oak Drive
Sacramento, CA 95841
(916) 484-8011
Cosumnes River College
Schedule of Classes
8401 Center Parkway
Sacramento, CA 95823
(916) 691-7344
Sacramento City College
Schedule of Classes
3835 Freeport Blvd.
Sacramento, CA 95822
(916) 558-2111
 


Woodland/Fairfield/Other Community Colleges
Woodland Community College
Schedule of Classes
2300 E. Gibson Road,
Woodland, CA 95776,
(530) 661-5700
Solano Community College
Course Outlines
4000 Suisun Valley Road
Fairfield, CA 94534
(707) 864-7000
Yuba Community College
Schedule of Classes
2088 North Beale Road,
Marysville, CA 95901,
(530) 741-6700
 

Accountancy Courses offered at the UC Davis Extension

The UC Davis Extension offers a Certificate Program in Accounting and also offers courses in accounting. Click below for more details.

UC Davis Extension Certificate Program in Accounting
Courses in Accounting offered by the UC Davis Extension


Please note that these courses have an additional cost and are not covered by regular tuition.

Accountancy Courses offered at UC Berkeley

You can take courses at UC Berkeley (one per semester) under the Simultaneious Enrollment Agreement between UC Davis and UC Berkeley. For information on the Petition for Simultaneous Enrollment, click here..
Links to consider:


Accountancy Courses offered at CSU Sacramento

You can take courses (one per quarter) for free at CSU Sacramento (or any other CSU campus) to help satisfy your accounting requirements. In order to do this, you must submit an Intersegmental Cross Enrollment Agreement. You can download the form here.

ACCY 1 - Accounting Fundamentals (3 Units)
ACCY 2 - Managerial Accounting (3 Units)
ACCY 111 - Intermediate Accounting I (3 Units)
ACCY 112 - Intermediate Accounting II (3 Units)
ACCY 113 - Intermediate Accounting III (3 Units)
ACCY 117 - Advanced Accounting (3 Units)
ACCY 121 - Cost Accounting (3 Units)
ACCY 122 - Advanced Management Acctg (3 Units)
ACCY 131 - Surv Aud,Attest+Assr Topc (3 Units)
ACCY 132 - Assurance Services (3 Units)
ACCY 161 - Govt+Nonprofit Accounting (3 Units)
ACCY 171 - Federal Tax Procedures I (3 Units)
ACCY 172 - Federal Tax Procedures II (3 Units)
ACCY 190 - International Accounting (3 Units)


Other courses may be offered. Click here to go to the CSU Sacramento Class Schedule site and search for more classes.



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