Accounting Courses

ACCT 1, Financial Accounting
Lec-87.5

ADVISE: ENGL 88 or ESL 186 or placement in ESL 188 or readiness for college-level English; BSMA 68

Introduction to accounting information system and recording and reporting of business transactions with a focus on the accounting cycle, terminology, application of basic principles and theories, classified financial statements and statement analysis for decision makers. Includes issues relating to balance sheet valuations, revenue and expense recognition and cash flows.

UC/CSU
Units: 5
Credit type: Credit/Degree Applicable
ACCT 2, Managerial Accounting
Lec-87.5

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.

UC/CSU
Units: 5
Credit type: Credit/Degree Applicable
ACCT 10, Introduction to Accounting
Lec-87.5

ADVISE: MATH 30 or ENGL 88 or ESL 188 or readiness for college-level English

Designed to meet the needs of students in specific occupational programs and as an exploratory course to determine student interest and aptitude in accounting. Emphasis on the principles of double-entry bookkeeping, business and accounting terminology, and the use of various accounting worksheets to calculate and prepare accounting and business reports.

CSU
Units: 5
Credit type: Credit/Degree Applicable

ACCT 1 may be elected in lieu of ACCT 10 to satisfy the requirement in any curriculum in business.

ACCT 51, Intermediate Accounting
Lec-87.5

ADVISE: ACCT 2

Designed for students who pursue 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. Course meets the educational requirements
for the Certified Public Accountant (CPA) exam as determined by the California State Board.

CSU
Units: 5
Credit type: Credit/Degree Applicable
ACCT 52, Intermediate Accounting
Lec-87.5

PREREQ.: ACCT 51

Designed for students who pursue accounting beyond introductory study. Course topics include investments, revenue recognition, income taxes, accounting changes, and error analysis. This course may help meet the educational requirement for the Certified Public
Accountant (CPA) exam as determined by the California State Board of Accountancy.

CSU
Units: 5
Credit type: Credit/Degree Applicable
ACCT 53, Accounting with Sage 50
Lec-52.5

PREREQ.: ACCT 10 or ACCT 1. ADVISE: MABS 60 AND BSMA 68.

Design, setup, and implementation of an accounting system in Sage 50 while following Generally Accepted Accounting Principles. Topics include accounts receivable, accounts payable, payroll, general ledger, financial statement analysis, and the comparison, analysis, and use of computer accounting software systems.

CSU
Units: 3
Credit type: Credit/Degree Applicable
ACCT 54, Auditing
Lec-52.5

ADVISE: ACCT 2

Designed for students who are pursuing accounting beyond introductory study. Covers the objectives, scope and history of external auditing for financial statements. Qualifies as meeting a part of the educational requirements for the Certified Public Accountant exam as determined by the California State Board of Accountancy.

CSU
Units: 3
Credit type: Credit/Degree Applicable
ACCT 55, Cost Accounting
Lec-52.5

ADVISE: ACCT 2

Fundamental accounting procedures covering job order, process, and standard cost systems; budgetary control; direct costing; cost reports for management use.

CSU
Units: 3
Credit type: Credit/Degree Applicable
ACCT 56, Municipal Governmental Accounting
Lec-52.5 P/NP Available

PREREQ.: ACCT 1 ADVISE: ACCT 51

A study of the practices and methods of municipal governmental accounting encompassing terminology, reporting requirements, recording methods and the uses of funds.

CSU
Units: 3
Credit type: Credit/Degree Applicable
ACCT 57, Accounting with QuickBooks
Lec-52.5

PREREQ.: ACCT 10 or 1

Design and operate an accounting system using Quickbooks software while following Generally Accepted Accounting Principles. Topics include implementing an accounting system for a new company, preparing reports on customer and sales activities, employee and payroll activities and purchase transactions.

CSU
Units: 3
Credit type: Credit/Degree Applicable
ACCT 58, Accounting Ethics
Lec-52.5 P/NP Available

PREREQ.: ACCT 1

Ethical standards of the accounting profession with emphasis on contemporary issues confronting accountants and auditors including their social and ethical responsibilities. Topics include the history of ethical thought, tax and auditing fiduciary responsibilities, the America Institute of Certified Public Accountants Code of Professional Conduct, financial statement representations, and the theoretical and practical application of ethical principles in business and accounting.

CSU
Units: 3
Credit type: Credit/Degree Applicable
ACCT 59, Federal Income Tax
Lec-52.5 P/NP Available

Designed for students who want to pursue the study of tax accounting or who want to prepare their own individual tax returns. Topics include tax filing requirements, gross income, itemized deductions, capital gains and losses. Helps to prepare students to meet
requirements for the Certified Public Accountant (CPA) exam.

CSU
Units: 3
Credit type: Credit/Degree Applicable
ACCT 59B, California Income Tax
Lec-18 P/NP Available

PREREQ.: ACCT 59 or demonstration of exit skills

Study of California State Income Tax law, income tax problems, and preparation of California income tax returns.

CSU
Units: 1
Credit type: Credit/Degree Applicable