ACCTG 001A     Principles of Financial Accounting     4 Units

This introductory course is designed for transfer students in business, information systems, and/or accounting. Topics include the accounting cycle, preparation and analysis of financial statements, internal control, depreciation, inventories, receivables, liabilities, stockholders' equity, ethical issues, and accounting as a decision-making tool. (C-ID ACCT 110)

Lecture Hours: 4  Lab Hours: None  Repeatable: No  Grading: L

Prerequisite: ACCTG 101 or MATH 111 with a C or better

Advisory Level: Read: 4 Write: 4 Math: None

Transfer Status: CSU/UC     Degree Applicable: AA/AS

CSU GE: None   IGETC: None   District GE: None

ACCTG 001B     Managerial Accounting     4 Units

This course introduces students to managerial decision-making using accounting information. Topics include the master budget, static and flexible budgets, capital budgeting techniques, cost-volume-profit relationships, contribution margin approach to decision-making, cost behavior analysis, job order and process costing, activity-based costing and just-in-time manufacturing. Other topics include standard costing, responsibility accounting, cost performance reporting, special business decisions, incremental analysis, break-even analysis, and pricing under absorption and variable costing. (C-ID ACCT 120)

Lecture Hours: 4  Lab Hours: None  Repeatable: No  Grading: L

Prerequisite: ACCTG 001A with a C or better or equivalent

Advisory Level: Read: 4 Write: 4 Math: None

Transfer Status: CSU/UC     Degree Applicable: AA/AS

CSU GE: None   IGETC: None   District GE: None

ACCTG 022     Payroll Accounting     4 Units

This course is an introduction to payroll accounting laws and procedures that affect payroll calculations, benefits, and deductions for federal and state tax filing and forms. The material is presented through lecture, discussion and a comprehensive payroll project.

Lecture Hours: 4  Lab Hours: None  Repeatable: No  Grading: L

Prerequisite: ACCTG 001A or ACCTG 101 both with C or better

Advisory Level: Read: 3 Write: 3 Math: 2

Transfer Status: CSU     Degree Applicable: AA/AS

CSU GE: None   IGETC: None   District GE: None

Credit by Exam: Yes

ACCTG 030     QuickBooks     3 Units

Students are provided hands-on computer based accounting using QuickBooks, which includes behind-the-scenes accounting. Proper use of QuickBooks business forms for recording sales and receivables, payables and purchases, and payroll will be presented. Students will explore various methods of business problem solving.

Lecture Hours: 2.5  Lab Hours: 1.5  Repeatable: No  Grading: L

Prerequisite: ACCTG 101 or ACCTG 001A both with a C or better

Advisory Level: Read: 3 Write: 3 Math: None

Transfer Status: CSU     Degree Applicable: AA/AS

CSU GE: None   IGETC: None   District GE: None

Credit by Exam: Yes

ACCTG 062     Cost Accounting     5 Units

This course provides students with cost accounting principles, including essentials of job order, process cost, and standard cost accounting systems. The central focus of the course is how cost accounting helps managers make better decisions for planning, controlling, and analyzing profitability in a business environment as well as costing concepts for products, services, and customers. Topics covered in this course are of significant value in personal financial management as well.

Lecture Hours: 5  Lab Hours: None  Repeatable: No  Grading: L

Prerequisite: ACCTG 001B with C or better

Advisory Level: Read: 3 Write: 3 Math: 2

Transfer Status: CSU     Degree Applicable: AA/AS

CSU GE: None   IGETC: None   District GE: None

ACCTG 063     Intermediate Accounting     5 Units

This course will cover comprehensive and up-to-date accounting topics. Topics will include the conceptual framework of accounting, income statement, balance sheet and statement of cash flows, inventory, plant assets, depreciation, intangible assets and investments. Emphasis will be placed on the study of Generally Accepted Accounting Principles and their impact on the financial statement presentation required by the Financial Accounting Standards Board.

Lecture Hours: 5  Lab Hours: None  Repeatable: No  Grading: L

Prerequisite: ACCTG 001B with C or better

Advisory Level: Read: 3 Write: 3 Math: 2

Transfer Status: CSU/UC     Degree Applicable: AA/AS

CSU GE: None   IGETC: None   District GE: None

ACCTG 095     Individual Income Tax CTEC Approved     5 Units

This is a comprehensive Income Tax Course (Part I--Basic; and Part II--Intermediate) with materials prepared by "The Income Tax School." "The Income Tax School" has received approval by the California Tax Education Council (CTEC) to provide a comprehensive Federal and California State Income Tax Course to fulfill the 60-hour qualifying education requirement mandated by California State Law. The material is presented through lecture, discussion, and review problems.

Lecture Hours: 5  Lab Hours: None  Repeatable: No  Grading: L

Recommended: ACCTG 001A with C or better

Advisory Level: Read: 3 Write: 3 Math: 2

Transfer Status: CSU     Degree Applicable: AA/AS

CSU GE: None   IGETC: None   District GE: None

ACCTG 096A     Federal Income Taxation of Corporations     3 Units

This income tax course focuses on the federal taxation of C corporations, and estates and trusts. Also covered are the filing requirements for exempt organizations and retirement plans, and the basic accounting structure of a corporation.

Lecture Hours: 3  Lab Hours: None  Repeatable: No  Grading: L

Prerequisite: ACCTG 095 or ACCTG 097 with C or better

Advisory Level: Read: 4 Write: 4 Math: 3

Transfer Status: CSU     Degree Applicable: AA/AS

CSU GE: None   IGETC: None   District GE: None

ACCTG 096B     Federal Income Taxation of Partnerships     3 Units

This income tax course focuses on the federal taxation of partnerships and S corporations. Also covered is the basic accounting structure of partnerships and S corporations.

Lecture Hours: 3  Lab Hours: None  Repeatable: No  Grading: L

Prerequisite: ACCTG 095 or ACCTG 097 with C or better

Advisory Level: Read: 4 Write: 4 Math: 3

Transfer Status: CSU     Degree Applicable: AA/AS

CSU GE: None   IGETC: None   District GE: None

ACCTG 096C     Advanced Federal Income Taxation     3 Units

This course familiarizes students with current federal taxation practice and procedures, and provides a review for the Enrolled Agent exam that is administered by the Internal Revenue Services.

Lecture Hours: 3  Lab Hours: None  Repeatable: No  Grading: L

Recommended: Previous income tax course or experience preparing income tax returns

Advisory Level: Read: 4 Write: 4 Math: 3

Transfer Status: CSU     Degree Applicable: AA/AS

CSU GE: None   IGETC: None   District GE: None

ACCTG 097     Accounting for Income Taxes     3 Units

This course provides students with an introduction to Federal Individual Income Taxation with emphasis on statutory materials, principles, procedures and terminology. Special attention is given to tax problems encountered by individual taxpayers and the basic concepts of gross income, exclusions, adjusted gross income, deductions, exemptions, and tax credits. Tax planning techniques will be explored.

Lecture Hours: 3  Lab Hours: None  Repeatable: No  Grading: L

Advisory Level: Read: 4 Write: 4 Math: 3

Transfer Status: CSU     Degree Applicable: AA/AS

CSU GE: None   IGETC: None   District GE: None

ACCTG 101     Bookkeeping for Small Business     3 Units

This course is an introduction to accounting principles and procedures that apply to the operations of a small business. The material is presented through lecture and simulation activities including online computer activities. Transactions are analyzed and processed, financial statements are developed, and records are adjusted and closed for a complete accounting cycle for service and merchandising businesses. This course helps to prepare students for positions as accounting assistants or entry level bookkeepers. Course management software will be used to enhance learning.

Lecture Hours: 2.5  Lab Hours: 1.5  Repeatable: No  Grading: O

Advisory Level: Read: 3 Write: 3 Math: None

Transfer Status: CSU     Degree Applicable: AA/AS

CSU GE: None   IGETC: None   District GE: None

ACCTG 138     Work Experience     1-8 Units

Occupational Work Experience is designed for students who work or volunteer in a field related to their career major. Students are required to provide evidence that they are enrolled in a career program (e.g., education plan or coursework in a career/occupational subject area). Students can earn one unit of credit for each 60 hours of unpaid volunteer time or 75 hours of paid work during the semester. Students can repeat Career/Occupational Work Experience, combined with General Work Experience, or alone, up to a maximum of 16 units. Internship/job placement is not guaranteed.

Lecture Hours: None  Lab Hours: 2.07  Repeatable: Yes  Grading: O

Corequisite: Be employed or a volunteer at an approved work-site for the minimum number of hours per unit as stipulated for paid and unpaid status.

Advisory Level: Read: 3 Write: 3 Math: 2

Transfer Status: CSU     Degree Applicable: AA/AS

CSU GE: None   IGETC: None   District GE: None