Accounting
(Including Bookkeeping)

CREDIT, DEGREE APPLICABLE COURSES:

• ACCT 1. Financial Accounting
• ACCT 2. Managerial Accounting
• ACCT 10. Introduction to Accounting
• ACCT 21. Introduction to Budgeting for Community Health and Social Service Providers
• ACCT 51. Intermediate Accounting
• ACCT 52. Intermediate Accounting
• ACCT 53. Accounting on the Microcomputer
• ACCT 54. Auditing
• ACCT 55. Cost Accounting
• ACCT 56. Municipal Governmental Accounting
• ACCT 57. Accounting with QuickBooks
• ACCT 59. Federal Income Tax
• ACCT 59B. California Income Tax

NONCREDIT COURSES:

• ACBO 9200. Accounting
• ACBO 9203. Principles of Accounting
• ACBO 9204. Accounting - Corporate
• ACBO 9205. Computerized Accounting Principles
• ACBO 9206. Basic Accounting Concepts I
• ACBO 9207. Basic Accounting Concepts II
• ACBO 9208. QuickBooks: Level 1
• ACBO 9209. QuickBooks: Level 2
• ACBO 9210. Income Tax Prep: Intro
• ACBO 9213. QuickBooks, A/P, and A/R
• ACBO 9214. QuickBooks: Payroll

CREDIT, DEGREE APPLICABLE COURSES:

ACCT 2. Managerial Accounting (4)
Lec-5
PREREQ.: ACCT 1
Fundamental concepts and applications of managerial accounting techniques in the business world. Cost determination, cost analysis and control, performance evaluation, and the preparation and use of economic information for internal management purposes. CSU/UC/CAN BUS 4 (CAN BUS SEQ A = ACCT 1+2)

ACCT 10. Introduction to Accounting (4)
Lec-5
NOTE: ACCT 1 may be elected in lieu of ACCT 50 to satisfy the requirement in any curriculum in business.
Not open to students who have completed or are concurrently enrolled in ACCT 1
Advise: BSMA G, H or J or MATH E; and ESL 140 or placement in ESL 150
Designed to meet the needs of students in specific occupational programs and as an exploratory course to determine student interest and aptitude for accounting. An introduction to the financial routine of a business office. Emphasis on fundamental principles of double-entry bookkeeping, basic accounting statements, legible handwriting, neatness, and accuracy. CSU
Formerly ACCT 50.

ACCT 21. Introduction to Budgeting for Community Health and Social Service Providers (1)
Lec-1                                                                                                        P/NP avail.
This course emphasizes key concepts and techniques of budgeting common to social service programs and agencies, including introduction to budgets and budget development, implementation, record keeping, tracking, reporting and cost analysis. The implications of managing funds and the role of ethics will be examined. CSU

ACCT 51. Intermediate Accounting (4) fa
Lec-5
PREREQ.: ACCT 2
Designed for the student who pursues accounting beyond introductory study. A rapid review of fundamentals, with problems in valuation and presentation of assets, and liabilities, together with a study of analytical procedures. The course meets the educational requirements to sit for the Certified Public Accountant (CPA) exam as determined by the California State Board. CSU

ACCT 52. Intermediate Accounting (4) sp
Lec-5
PREREQ.: ACCT 51
Continuation of ACCT 51. Problems in stockholders equity, pensions, accounting changes and error analysis, and full disclosure in financial reporting. CSU

ACCT 53. Accounting on the Microcomputer (3)
Lec-3, lab-2
PREREQ.: ACCT 50 or ACCT 1
Advise: MABS 60 and BSMA 66 or 68
Integration of accounting principles and microcomputers in the operation of microcomputer-based accounting systems with the comparison, analysis, and use of microcomputer accounting software systems. Emphasis will be placed on Accounts Receivable, Accounts Payable, Payroll, General Ledger, and Financial Statement Analysis and software systems commonly found in computerized accounting environments. CSU

ACCT 54. Auditing (3) sp
Lec-3
PREREQ.: ACCT 2
Advise: ACCT 51
The objectives, scope, and history of auditing: the audit program; working papers; internal checking and auditing procedure for balance sheet and profit-and-loss accounts. CSU

ACCT 55. Cost Accounting (3) fa
Lec-3
PREREQ.: ACCT 2
Fundamental accounting procedures covering job order, process, and standard cost systems; budgetary control; direct costing; cost reports for management use. CSU

ACCT 56. Municipal Governmental Accounting (3) fa
Lec-3
PREREQ.: ACCT 1
A study of the general accounting process, terminology, reporting practices, compliance issues, budgeting policies, entities, legal issues, and practice and methods of accounting utilized in municipal entities. CSU

ACCT 57. Accounting with QuickBooks (3)
Lec-3
PREREQ.: ACCT 50 or ACCT 1
This hands-on course covers QuickBooks, a complete computerized accounting system for small businesses. Topics include a review of basic accounting concepts, preparation of business reports and graphs, and the creation of and accounting for a company using QuickBooks. Students will gain experience creating business documents and managing customer and vendor files, inventory, payroll and bank accounts. CSU

ACCT 59. Federal Income Tax (3)
Lec-3
Study of the Federal Income Tax Laws: income tax problems and the preparation of income tax returns. CSU

ACCT 59B. California Income Tax (1)
Lec-1 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. P/NP avail.
PREREQ.: ACCT 59
Study of California State Income Tax, income tax problems, and the preparation of California income tax returns. CSU

NONCREDIT COURSES:

ACBO 9200. Accounting (90 hrs)
Advise: ESLN 3500, ABE 2074, ABE 2075
An open-entry first year course in accounting for both service and merchandising businesses. Proprietorship, partnership and corporate forms of organization. Financial statements, the general ledger, journals, and payroll. May be repeated twice until all modules are completed.

ACBO 9203. Principles of Accounting (180 hrs)
Advise.: ESLN 3400; ABE 2074
Fundamental principles and procedures of accounting. Proprietorship, partnership and corporate forms of organization. Financial statements, the general ledger, journals, and payroll. Journalizing transactions, posting journals to both the general ledger and subsidiary ledgers, footing accounts, and spreadsheet applications of these same accounting concepts.

ACBO 9204. Accounting - Corporate (90 hrs)
Advise: ACBO 9203 OR 9200
Continuation of ACBO 9203. Emphasis on a merchandising business organized as a corporation. Accounting for uncollectible accounts receivable, plant assets, inventory, long-term notes and interest, dividends declaration and distribution. Preparation of financial statements and closing procedures.

ACBO 9205. Computerized Accounting (90 hrs)
Advise: SECY 9356 and 9354; ACBO 9200
Intensive practical application of theory and procedures of accounting utilizing computerized accounting systems in single proprietorship, partnership, and corporate forms of ownership.

ACBO 9206. Basic Accounting Concepts I (45 hrs)
Advise: ESL Level 6+
Introduction to business accounting principles and concepts. Students will record business transactions in journals and ledgers, prepare balance sheets and income statements using a manual system.

ACBO 9207. Basic Accounting Concepts II (45 hrs)
Advise: ACBO 9206 or equivalent, ESL Level 6+
Emphasis is placed on reconciliation of bank accounts and understanding the distinction between accrual and cash basis accounting. Petty cash and calculating payroll are introduced.

ACBO 9208. QuickBooks: Level 1 (45 hrs)
Advise: ACBO 9200, 9203, 9206 or equivalent, COMP 9245, 9905 or equivalent, ESL Level 6+
Service business accounting for a sole proprietorship and payroll simulations using QuickBooks Pro.

ACBO 9209. QuickBooks: Level 2 (45 hrs)
Advise: ACBO 9200, 9203, 9206, 9208 or equivalent, COMP 9245, 9905 or equivalent, ESL Level 6+
Fundamentals to computerize a manual accounting system using QuickBooks Pro for a partnership type of business. Students use simulated business projects to learn the process.

ACBO 9210. Income Tax Prep: Intro (15 hrs)
Advise: ESL Level 6 or above
Introduction to the basic mechanism of federal individual income taxation, including, but not limited to Form 1040, Sch A, Sch B, Sch C, Sch D, and Sch E.

ACBO 9213. QuickBooks, A/P, and A/R (15 hrs)
Advise: ACBO 9206 or equivalent, COMP 9245, 9905 or equivalent, ESL Level 6 or above
Fundamentals of recording simple accounting transactions in Accounts Payable and Receivable using QuickBooks Pro software. Skills are taught through self-paced modules and projects.

ACBO 9214. QuickBooks: Payroll (15 hrs)
Advise: COMP 9245, 9905, 9947 or equivalent ESL Level 6 or above
Fundamentals of recording simple accounting transactions in Payroll using QuickBooks Pro software. Skills are taught through self-paced modules and projects.