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. Bookkeepers generally work under supervision. They make entries in special journals, posts to subsidiary ledgers, and verifies and files source documents. Appropriate training includes accounting, business mathematics, and computer office skills. A strong demand by the community for bookkeepers assures opportunities within this field. The following courses may be taken in any sequence as long as all prerequisites are met. Upon completion of the this program, the student will be able to analyze and record business transactions using double-entry accounting as well as construct and interpret required financial statements.