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2020-2021 Catalog
2020-2021
  • Introduction
    • About the College
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    • General Education Reciprocity
    • Transferring to a Four Year College/​University
    • Identification Numbering System (C-​ID)
  • Degrees and Certificates
    • Accounting
      • Accounting -​ Associate in Science
      • Accounting -​ Certificate of Achievement
    • Administration of Justice
      • Administration of Justice -​ Associate in Arts
      • Administration of Justice -​ Associate in Science
      • Administration of Justice -​ Associate In Science for Transfer
    • Anthropology
      • Anthropology -​ Associate in Arts for Transfer
    • Art
      • Art -​ Design Emphasis -​ Associate in Science
      • Small Metal Arts -​ Certificate of Specialization
      • Studio Arts -​ Associate in Arts
      • Studio Arts -​ Associate in Arts for Transfer
    • Automotive Technology
      • American Honda -​ Certificate of Achievement
      • Auto -​ Drivetrain and Chassis -​ Associate in Science
      • Auto -​ Drivetrain and Chassis -​ Certificate of Achievement
      • Auto -​ Electrical-​Engine Performance -​ Associate in Science
      • Auto -​ Electrical-​Engine Performance -​ Certificate of Achievement
      • Automotive Technology Smog Specialist -​ Certificate of Achievement
      • Automotive Foundational Skills – Certificate of Achievement
      • Automotive Foundational Skills – Certificate of Specialization
      • Hybrid Electric Vehicle Maintenance and Repair – Certificate of Specialization
    • Biology
      • Biology -​ Associate in Arts
      • Biology -​ Associate in Science for Transfer
      • General Studies with Emphasis in Health Science -​ Associate in Arts
      • General Studies with Emphasis in Natural Science -​ Associate in Arts
    • Building Information Modeling
      • Building Information Modeling (BIM) -​ Certificate of Achievement
    • Business
      • Business Administration -​ Associate in Arts
      • Business Administration -​ Associate in Science for Transfer
      • Entrepreneurship -​ Certificate of Achievement
    • Business Information Systems
      • BIS -​ Information Processing Specialist -​ Associate in Science
      • BIS -​ Information Processing Specialist -​ Certificate of Achievement
      • BIS -​ General Business -​ Associate in Science
      • BIS -​ General Business -​ Certificate of Achievement
      • Medical Assistant -​ Front Office -​ Certificate of Achievement
      • Patient Community Navigator -​ Certificate of Specialization
    • Chemistry
      • Chemistry -​ Associate in Arts
      • Chemistry – Associate in Science for Transfer
      • Foundational Chemistry – Certificate of Achievement
    • Communication Studies
      • Communication Studies -​ Associate in Arts for Transfer
    • Computer Aided Design and Drafting
      • CADD -​ AutoDesk -​ Certificate of Specialization
      • CADD -​ Computer Aided Drafting and Design (CADD) -​ Associate in Science
      • CADD -​ Mechanical Modeling -​ Certificate of Specialization
      • CADD 3-​D -​ Certificate of Specialization
    • Computer and Information Technology
      • Enterprise Cybersecurity -​ Certificate of Specialization
      • Programming in C++ -​ Certificate of Specialization
      • Programming in JAVA -​ Certificate of Specialization
    • Counseling
      • CSU GE-​Breadth -​ Certificate of Achievement
      • IGETC -​ Certificate of Achievement
      • Liberal Studies with Emphasis in Elementary Teacher Preparation -​ Associate in Arts
    • Dance
      • Dance – Certificate of Achievement
      • Dance -​ Certificate of Specialization
    • Economics
      • Economics -​ Associate in Arts for Transfer
    • Engineering
      • Engineering -​ Associate in Arts
      • Engineering -​ Associate in Science
      • Robotics -​ Certificate of Specialization
    • English
      • English -​ Associate in Arts
      • English -​ Associate in Arts for Transfer
    • Ethnic Studies
      • Social Justice Studies-​African American Studies – Associate in Arts for Transfer
      • Social Justice Studies-​Asian American Studies – Associate in Arts for Transfer
      • Social Justice Studies-​Chicano Studies – Associate in Arts for Transfer
      • Social Justice Studies-​Ethnic Studies – Associate in Arts for Transfer
    • Family Consumer Studies
      • Child and Adolescent Development -​ Associate in Arts for Transfer
      • Nutrition and Dietetics-​Associate in Science for Transfer
    • Foreign Language
      • Translation and Interpretation -​ Certificate of Achievement
    • History
      • History -​ Associate in Arts for Transfer
    • Kinesiology
      • Kinesiology -​ Associate in Arts for Transfer
    • Legal Assistant
      • Paralegal Studies -​ Associate in Arts
      • Paralegal Studies -​ Associate in Science
      • Paralegal Studies -​ Certificate of Achievement
    • Mathematics
      • Mathematics -​ Associate in Science for Transfer
    • Music
      • Music -​ Associate in Arts for Transfer
    • Nursing
      • Nursing -​ Associate in Science
    • Physical Science
      • General Studies with Emphasis in Astronomy -​ Associate in Arts
    • Physics
      • Physics -​ Associate in Science for Transfer
    • Psychology
      • Psychology -​ Associate in Arts for Transfer
    • Sociology
      • General Studies with Emphasis in Sociology -​ Associate in Arts
    • Surveying and Geomatics
      • Surveying and Geomatics -​ Associate in Arts
      • Surveying and Geomatics -​ Associate in Science
      • Surveying and Geomatics -​ Certificate of Achievement
    • Women's Studies
      • General Studies with Emphasis in Women and Gender Studies -​ Associate in Arts
  • Course Descriptions and Information
    • Course Information Keys
    • Course Numbering
    • Repeating Courses
    • Course Descriptions
      • Accounting (ACCTG)
      • Administration of Justice (AJ)
      • Anthropology (ANTH)
      • Art (ART)
      • Astronomy (ASTRO)
      • Athletics (ATH)
      • Athletics Intercollegiate Men (ATHM)
      • Athletics Intercollegiate Women (ATHW)
      • Automotive Technology (AUTO)
      • Biology (BIOL)
      • Building Information Modeling (BIM)
      • Business (BUS)
      • Business Information Systems (BIS)
      • Chemistry (CHEM)
      • Communication Studies (COMS)
      • Computer &​ Information Technology (CIT)
      • Computer Aided Design &​ Drafting (CADD)
      • Computer Science (COMSC)
      • Computerized Individual Instruction (CII)
      • Counseling (COUNS)
      • Dance (DANCE)
      • Economics (ECON)
      • Education (EDUC)
      • Educational Instructional Technology (EDIT)
      • Engineering (ENGR)
      • Engineering Technology (ENGRT)
      • English (ENGL)
      • English As a Second Language (ESL)
      • Environmental Science (ENVIR)
      • Ethnic Studies (ETH)
      • Family and Consumer Studies (FCS)
      • French (FREN)
      • Geography (GEOG)
      • Health Education (HED)
      • History (HIST)
      • Humanities (HUMNT)
      • Individualized Instruction (II)
      • Interdisciplinary Studies (IDIS)
      • Journalism (JOURN)
      • Kinesiology (KINS)
      • Legal Assistant (LA)
      • Library Studies (LIB)
      • Manufacturing Technology (MFGT)
      • Mathematics (MATH)
      • Music (MUSIC)
      • Nursing (NURS)
      • Oceanography (OCEAN)
      • Philosophy (PHIL)
      • Photography (PHOTO)
      • Physical Education (PED)
      • Physical Science (PHYSC)
      • Physics (PHYS)
      • Political Science (POLSC)
      • Psychology (PSYCH)
      • Service Learning (SERV)
      • Sign Language (SL)
      • Sociology (SOC)
      • Spanish (SPAN)
      • Surveying and Geomatics (SG)
      • Theatre Arts (THEAT)
      • Vietnamese (VIET)
      • Water/​Wastewater Technology (WWT)
      • Women's Studies (WOMS)
      • Work Experience (WE)
  • Academic Policies
    • Awards of Distinction
    • Grades
    • Auditing
    • Units
    • Pass/​No Pass Grading
    • Attendance
    • Class Conflicts
    • Academic Renewal
    • Academic Leave (Leave of Absence)
    • Student Records
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    • Student Success Policies
    • Academic Probation, Dismissal and Reinstatement
    • Student Learning Outcomes (SLOs)
    • Lost and Found
  • Student Life, Student Success, Student Services and Special Academic Programs
    • Office of Student Life
    • CalFresh Program
    • CalWORKs Program
    • Campus Tutoring Program
    • Counseling
    • Disabilities Support Program (DSP)
    • Extended Opportunity Program and Services (EOPS)
    • Health Services
    • International Programs and Services
    • Learning Resource Center
    • Library Services
    • OASISS
    • Student Success Center
    • Student Success Ambassador Program
    • Transfer &​ Career Center
    • TRiO Talent Search
    • TRiO Upward Bound Program
    • Veterans Freedom Center (VFC)
    • Youth Empowerment Strategies for Success (YESS)
    • Special Academic Programs
  • College and District Policies
    • Academic Freedom Policy
    • Academic Senate
    • Alcohol and Drug Abuse Prevention and Treatment Information
    • Drug-​Free Workplace Policy
    • Non-​Smoking Policy
    • Parking Information
    • Policy on Consensual Relationships
    • SJECCD Public Safety
    • Maxient Reporting Forms/​Community Concern Reporting Forms
    • Standards of Student Conduct
    • Nondiscrimination and Harassment
    • Student Grievance
    • Student-​Right-​To-​Know Act
    • Distance Education
  • College Personnel

College Catalog

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  • Accounting (ACCTG)

Accounting (ACCTG)

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 transfer 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 020 or 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 020 or ACCTG 101 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

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 020 or ACCTG 001A, all 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

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     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 020, 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 Businesses     3 Units

This income tax course focuses on the federal taxation of C and S corporations, partnerships, farms, 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 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 107     Ethics in Accounting     3 Units

This course provides students with a general introduction to professional ethics in the accounting and business environments. The course includes a review of the fundamental ethical issues of business and society, the roles and responsibilities of the accounting and auditing profession, ethical behavior by management, and legal and professional guidelines that address the ethical concerns of society.

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

Prerequisite: ACCTG 001A with C or better

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

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

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3095 Yerba Buena Road, San Jose, CA 95135
(408) 274-7900
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