Accounting offers theoretical and practical courses for students planning to transfer as accounting majors, career and technical courses that lead to certificates of proficiency and achievement, and professional development courses designed to improve workplace skills. Career options in accounting include positions in the private and public sectors, tax preparation, finance and banking, business ownership, and management. Students interested in accounting-related careers may choose the Accounting or Bookkeeping certificate program. Accountants generally work without continuous supervision. They have full responsibility for entries to general journals, posting to general ledgers, year-end adjustments, and financial statements. An accountant often supervises one or more bookkeepers and is the primary accounting specialist in a small business. In addition to the training needed by a bookkeeper, an accountant needs extra accounting, business communication, law, income tax, and management training.