1. Presented To Our Distinguished Guests From The Yunnan College Of Business Management MiraCosta College Accounting Program – A Brief Overview

2. Program Structure  Essentially, there are two broad paths to the accounting program: Transfer – Offering lower division accounting courses that are required for admission to upper division business classes at the four year university. Work Ready Skill Classes and Certificate Programs – Preparing students to gain immediate entry level positions in the accounting field.

3. Program Structure (cont.)  For transfer, we offer both introductory financial and managerial accounting.  For skill development, we offer a number of classes and certificates to assist students in gaining the skills and experience that they will need to gain sustainable employment.

4. Transfer Classes:  ACCT 201 – Financial Accounting - covers the accounting information system and the recording and reporting of business transactions with a focus on the accounting cycle and the application of generally accepted accounting principles.  ACCT 202 – Managerial Accounting - examines how managers use accounting information in decision-making, planning, directing operations, and controlling. It focuses on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis.

5. Skill Based Classes:  ACCT 101- Practical Accounting  ACCT 145 - Individual Income Tax  ACCT 146 - Taxation of Corporations, Partnerships, Estates, and Trusts  ACCT 148 - Computer Accounting (QuickBooks)  ACCT 158 - Business Mathematics  ACCT 292 - Internship Studies

6. Degrees and Certificates:  Associate Degrees  Associate in Arts Degree in Accounting & the Associate in Arts Degree in Bookkeeping Both require approximately 60 units of classwork  Certificates  Certificate of Achievement in Accounting  Certificate of Proficiency for Billing, Cost, and Accounting Assistant  Certificate of Proficiency as an Income Tax Preparer  Certificate of Achievement in Bookkeeping

7. Program Flexibility  The accounting program is designed to offer to offer maximum flexibility for our students. Students move freely between the transfer and skill based courses in order to fulfill both their short and long term career goals. Classes are offered in live, hybrid, and totally on-line formats.

8. Program Faculty  Our faculty, both full-time and part- time, have significant experience in the accounting and business fields.  In addition to advanced degrees, many of our faculty have attained professional certifications in the accounting field including the CPA, CMA, and Enrolled Agent designations.

9. Student Success  Our students have achieved success on a number of levels, including: Transfer to a number of outstanding four year colleges and universities including UCLA, UC-Berkely, San Diego State University, DePaul University, and the University of Southern California. Successfully entered into the workforce in the fields of income tax preparation, bookkeeping, and financial services.

10. Thank You For Your Attention  For more information on the MiraCosta College Accounting Program, you can visit the program’s website at: http://www.miracosta.edu/instruction /accounting/index.html http://www.miracosta.edu/instruction /accounting/index.html