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Accounting A.A. Degree - Fall 2025 Catalog Rights

This program roadmap represents one possible pathway to complete the program. Please see a counselor to create an education plan that is customized to meet your needs. This roadmap is not a guarantee of course availability or financial aid applicability. For counseling appointments call 916.608.6510. ATTENTION General Education requirements have changed for the 2025-2026 academic year. Please see GE guidance page for more information on the different pathways.

Total Units:
60

First Year

Semester 1

16 Units
Course Units Pre-Reqs^ Semesters Offered* GE Area
ACCT 301 Z
Financial Accounting
4
F, S
ENGL C1000 Z
Academic Reading and Writing or
3
F, S
L1A
BUS 310 Z
Business Communications
3
F, S
L1A
ECON 302 Z
Principles of Macroeconomics
3
F, S
L4
STAT C1000 Z
Introduction to Statistics
4
F, S
L2
BUSTEC 362
Comprehensive Electronic Spreadsheets
2
F, S
Z At least one section of this course is offered with free textbooks and is labeled as zero textbook costs (ZTC). If it is a GE area class or elective, there may be several ZTC offerings to fulfill the GE requirement. Use the Free Textbook filter to find these courses. Learn more on the ZTC page of the college website.

Semester 2

15 Units
Course Units Pre-Reqs^ Semesters Offered* GE Area
ACCT 311 Z
Managerial Accounting
4
ACCT 301
F, S
BUS 340 Z
Business Law
3
F, S
ACCT 103
Intermediate Accounting - Part I
4
ACCT 301
F, S
Living Skills: Physical Education Z
1
F, S
L7A
Ethnic Studies
3
F, S
L6
Z At least one section of this course is offered with free textbooks and is labeled as zero textbook costs (ZTC). If it is a GE area class or elective, there may be several ZTC offerings to fulfill the GE requirement. Use the Free Textbook filter to find these courses. Learn more on the ZTC page of the college website.

Second Year

Semester 3

15 Units
Course Units Pre-Reqs^ Semesters Offered* GE Area
Arts and Humanities Z
3
F, S
L3
ACCT 104
Intermediate Accounting - Part II
4
ACCT 301
F, S
ACCT 341
Computerized Accounting or
3
ACCT 301
F, S
ACCT 342
Accounting Information Systems (SAP)
3
Natural Science Z
3
F, S
L5
Degree Applicable Elective
2
F, S
Z At least one section of this course is offered with free textbooks and is labeled as zero textbook costs (ZTC). If it is a GE area class or elective, there may be several ZTC offerings to fulfill the GE requirement. Use the Free Textbook filter to find these courses. Learn more on the ZTC page of the college website.

Semester 4

14 Units
Course Units Pre-Reqs^ Semesters Offered* GE Area
ACCT 111
Cost Accounting
3
ACCT 311
F, S
Oral Communication and Critical Thinking Z
3
F, S
L1B
ACCT 107
Auditing
3
ACCT 301
F, S
Living Skills: Life Development Skills Z
2
F, S
L7B
Degree Applicable Elective
3
F, S
Z At least one section of this course is offered with free textbooks and is labeled as zero textbook costs (ZTC). If it is a GE area class or elective, there may be several ZTC offerings to fulfill the GE requirement. Use the Free Textbook filter to find these courses. Learn more on the ZTC page of the college website.

Notes:

ATTENTION: General Education requirements have changed for the 2025-2026 academic year. Please see  GE guidance page for more information on the different pathways. For the previous academic year see  General Education requirements.

  • FLC 2025-2026 AA/AS General Education requirements. 
  • A degree applicable elective is defined as any class with a course number between 100 and 499. 
  • Some English and math courses have support courses (co-requisites). See your assessment results for more details. 
  • Students may earn credit for College Entrance Board Advanced Placement (AP) tests with scores of 3, 4, or 5. AP scores can be used to meet Folsom Lake College associate degree general education , CSU,UC, and other 4 year University requirements --Check with your counselor to determine whether these test results will be accepted at the transfer institution of your choice.

Zero Textbook Costs (ZTC):

The Zero Textbook Costs designation and logo are added to any course that provides free access to all required instructional materials. These are typically shared with students through Canvas. Courses that are designated as ZTC may still require students to purchase supplemental materials such as lab coats, a calculator, art supplies, etc. See full definitions and searching tips on the Zero Textbook Costs page of the college website.

Catalog Year: 2025-2026

Published May 10, 2025

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