1 AA in Business Administration Associate of Arts in Business Administration with Option in Accounting Resident / Online / Hybrid (Resident & Online) Richfield College Ventura Blvd. Suite 16. Woodland Hills, CA United States of America Tel: +1 (818) Fax: +1 (818) Web:
2 Program Objectives Richfield College s Associate of Arts in Business Administration with option in Accounting degree program provides a solid foundation of academic disciplines in management, business communications and practices, information management, and business ethics with a specialization in accounting. Career Opportunities The program graduates learn to perform important accounting tasks such as recording and posting business transactions, handling payroll, inventory, accounts receivable and payables. With the foundation knowledge in business administration, the graduates can contribute to the office supervision and management and successfully handle business operations that require the use of accounting information and resources. Admission Requirements 1. Completion, submission, and approval of the application form and the supporting documents, including the payment of the required fees. 2. Possession of a high school diploma or GED. Submission of official high school transcripts from a state approved high school or its equivalent. High school diplomas earned outside the United States must be evaluated and approved by Richfield College s Admissions Office before admission to any program. 3. Proficiency in English evidenced by one of the following: a. 70% or above passing score on Richfield college English Proficiency Examination (RCEPE), or
3 b. A score of 600 or above on the paper-based Test of English as a Foreign Language (TOEFL), corresponding to a score of 100 or above on the internet-based (ibt), or c. High School Diploma or a minimum of one (1) year college education at an institution with English as its official instructional language. Associate of Arts in Business Administration With Option in Accounting Degree Program only accepts students who have graduated from a high school and does not accept any student based on the ability to benefit as described in of the California Educational Code (CEC). Program Course Requirements Associate of Arts in Business Administration With Option in Accounting Program is made of 60 semester units in the following areas: General Education Courses (24 units) Major (core) Courses (12 units) Option Courses (12 units) Elective Courses (12 units)
4 Major (Core) Courses Requirements CODE SUBJECT/COURSE Lecture/Lab and Projects Hours Total Clock Hours Semester Credit Units Major Courses Required 12 Units MGM 200 Principles of Management BUS 200 Introduction to Business Law CIS 200 Principles of Information Security MIS 200 Management Information Systems MGM 200 Principles of Management This course presents a thorough and systematic coverage of management theory and practice. It focuses on the basic roles, skills and functions of management, with special attention to managerial responsibility for effective and efficient achievement of goals. Special attention is given to social responsibility, managerial ethics, and the importance of multi-national organizations. BUS 200 Introduction to Business Law This course is meant to introduce the legal environment that affects individuals, businesses, and business transactions. In addition to introducing the American legal system, this course will focus on specific legal topics such as contracts and the Uniform Commercial Code. CIS 200 Principles of Information Security This course will describe the basic principles of information systems security, including cryptography, identifications and authentications, access control models and mechanisms, multilevel database security, Internet security, and planning and administering security. The students will gain an understanding of the threats to information resources and learn about counter measurements and their limitations. MIS 200 Management Information Systems Managers have increasing responsibility for determining their information system needs and for designing and implementing information systems that support these needs. Management information systems integrate, for purposes of information requirements, the accounting, financial, and operations management functions of an organization. This course will examine the various levels and types of software and information systems required by an organization to integrate these functions. Accounting Option 12 Units ACC 201 Accounting Principles ACC 202 Managerial Accounting ACC 203 Cost Accounting ACC 204 Principles of Taxation ACC 201 Accounting Principles This course presents essential principles of accounting. Topics include the accounting cycle, special journals and subsidiary ledgers, internal control principles and practices, notes and interest, inventory systems and costing, plant intangible assets accounting, and depreciation methods and practices. Upon successful completion of this course, students will be able to identify elements of cash flows, prepare journals and ledger entries, and year-end statements for a service or merchandising business. ACC 202 Managerial Accounting This course provides a decision making approach to managerial accounting. Topics include the use of relevant costs in decisionmaking, incremental analysis, CVP analysis, activity-based costing and activity-based management, and the use of the theory of constraints as it can be used to analyze decisions relative to across-the-board cuts. Upon successful completion of this course, students will be able to apply these managerial accounting tools and approaches to real-world situations enabling them to optimize the situations that confront managers daily.
5 ACC 203 Cost Accounting This course covers the basics of cost accounting. Topics include cost and management accounting environments, introduction to cost management systems, organizational cost flows, activity-based costing, job order costing, process costing, special production issues, implementing quality concepts, cost allocation for joint products, and standard costing. Upon successful completion of this course, students will be able to perform a basic cost analysis of job orders, processes, joint productions, and activities. ACC 204 Principles of Taxation This course introduces taxation, and is tailored for students who intend to pursue careers in accounting. This course is designed to develop the following: an understanding of basic tax concepts and their applications, the ability to identify and solve common tax problems, enhanced written and oral communication skills, and an appreciation of how taxation influences business decisions with an emphasis on the contractual relations between parties and the government. Personal and business taxation is also covered. Total Units In General Education 24 Total Units In Major (Core) 12 Total Units In Option 12 Total Units In Electives 12 Graduation Requirements In order to successfully graduate, all the following criteria and requirements must be met prior to the graduation: 1. The completion of 60 units from the approved required and elective courses based on the catalog edition at the time of the admission. 2. Cumulative degree program Grade Points Average of "C" (2.0) or higher. Any course with "F" grade must be repeated. 3. For resident/hybrid delivery options, minimum of 24 units must be completed in residence at Richfield College before graduation. Residency means the courses must be registered and completed at Richfield College. 4. All obligations including financial to Richfield College must be met before the release of official transcript and the diploma for the program. 5. A petition for graduation must be filed before the graduation by the student and be approved by the Registrar s Office before the graduation.
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