|
Accounting 1A - Financial Accounting I - 4 Units
Advisory: Eligibility for English Writing 100B and Reading 91 (or Language Arts 100) or English as a Second Language 4; Mathematics 11.
Five hours lecture.
The primary objective of this course is to help students learn how accounting meets the information needs of various users by developing and communicating information that is used in decision-making. Accordingly, the expected student outcome is the demonstration that the student can read, analyze and interpret external financial statements. (ACCT 1A + ACCT 1B = CAN BUS 2)
Offered: Summer (day and evening); Fall (day and evening); Winter (day and evening); Spring (day and evening).
Accounting 1B - Financial Accounting II - 4 Units
Prerequisites: Accounting 1A.
Five hours lecture.
The primary objective of this course is to help students learn how accounting meets the information needs of various users by developing and communicating information that is used in decision-making. Accordingly, the expected student outcome is the demonstration that the student can read, analyze and interpret external financial statements. (ACCT 1A + ACCT 1B = CAN BUS 2)
Offered: Summer (day and evening); Fall (day and evening); Winter (day and evening); Spring (day and evening).
Accounting 1C - Managerial Accounting - 4 Units
Prerequisites: Accounting 1B.
Five hours lecture.
Students will study the role of management accounting information in organizations for operational control, product and customer costing, and performance measurement. (CAN BUS 4)
Offered: Summer (day and evening); Fall (day and evening); Winter (day and evening); Spring (day and evening).
Accounting 51A - Intermediate Accounting - 4 Units
Prerequisites: Accounting 1C.
Five hours lecture.
Principles, control, and theory of accounting for assets, financial statements, cash and cash flows, receivables, inventories, plant and equipment, intangible assets.
Offered: Fall (evenings).
Accounting 51B - Intermediate Accounting - 4 Units
Prerequisites: Accounting 51A.
Five hours lecture.
Principles, control, and theory of accounting for liabilities and equities, corporations, accounting changes, statements from incomplete records, pricelevel and fair-value accounting.
Offered: Winter (evenings).
Accounting 58 - Auditing - 4 Units
Prerequisites: Accounting 1C.
Four hours lecture.
Procedures and practices used in the verification of accounting records and financial statements; preparation of audit working papers.
Offered: Spring (evenings), Fall (offered only on demand).
Accounting 60 A-D - Accounting for Small Business - 1 Unit Each
Advisories: Satisfaction of mathematics requirement for graduation. Not open to students with credit for Accounting 1A. (Also listed as Small Business 951. Student may enroll in either department but not both, for credit.)
Four hours lecture.
Fundamentals of small business accounting systems.
Offered: Fall (day and evening), Winter (day and evening), Spring (day and evening)Summer (offered only on demand).
Accounting 61G - Cash Basis Proprietorship - 1/2 Unit
Accounting 61H - Accounting (Merchandising Company) - 1/2 Unit
Accounting 61I - Accounting (Merchandising Corporation) - 1/2 Unit
Accounting 61J - Accounting (Manufacturing Corporation) - 1/2 Unit
Accounting 61K - Accounting (Computerized) - 1/2 Unit
Accounting 61L - Accounting (Job Order Manufacturing Co.) - 1/2 Unit
Accounting 61M - Accounting (Service) - 1/2 Unit
Advisories: Accounting 60 or 1A for Accounting 61G and 61H. Accounting 1B for Accounting 61I. Accounting 1C for Accounting 61J and 61K. Accounting 66 for Accounting 61L.
Accounting cycle practice for a specific business model.
Offered: Fall (day), Winter (day), Spring (day).
Accounting 64 - Payroll and Business Tax Accounting - 3 Units
Prerequisites: Accounting 1A or 60.
Three hours lecture.
Presentation of basic payroll procedures used in business today. Provides practice in recording procedures and preparation of tax returns.
Offered: Fall (evening), Winter (evening), Spring (offered only on demand).
Accounting 66 - Cost Accounting - 5 Units
Prerequisites: Accounting 1C.
Five hours lecture.
Fundamentals of cost accounting systems.
Offered: Fall (evening), Winter (offered only on demand), Spring (offered only on demand).
Accounting 67 - Federal Income Tax - 4 Units
Advisories: Successful completion of, or concurrent enrollment in, Accounting 1A or 60; English Writing 100B and Reading 91 (or Language Arts 100) or English as a Second Language 4; Mathematics 101. (Also listed as business 67. Student may enroll in either department, but not both, for credit.)
Four hours lecture.
A study of current Federal Income Tax Law and procedures for preparing an individual's tax return.
Offered: Fall (evening), Winter (evening), Spring (offered only on demand).
Accounting 68A - Advanced Tax Accounting I - 4 Units
Prerequisites: Accounting 67 or Business 67.
Four hours lecture.
A study of current federal income tax law and California income tax law as it relates to individuals and sole proprietorship taxes.
Offered: Fall (offered only on demand), Winter (evening).
Accounting 68B - Advanced Tax Accounting II - 4 Units
Prerequisites: Accounting 68A or Business 68A.
Four hours lecture.
A study of Federal Income Tax Law as it relates to corporations, partnerships, estates, trusts, and gift taxes. California Tax Law differences will be highlighted.
Offered: Summer (offered only on demand), Fall (offered only on demand), Winter (offered only on demand), Spring (evening).
Accounting 86 - Computer Accounting Systems - 4 Units
Prerequisites: Accounting 1A. (Also listed as Computer Information Systems 86. Student may enroll in either department, but not both, for credit.)
Three hours lecture, two hours lecture-laboratory.
Manual and automated accounting systems with a comparison of procedures used for each. Conversion of a manual system to a computer system using a microcomputer.
Offered: Summer (offered only on demand), Fall (day and evening), Winter (day and evening), Spring (day and evening).
Accounting 87AH - Computerized Accounting Programs (Peachtree) - 2 Units
Prerequisites: Accounting 1A or 60.
Four hours lecture-laboratory.
Computerized accounting for service industry. Applications include general ledger setup, accounts payable, accounts receivable and payroll. Course will take advantage of new accounting software being used in industry.
Offered: Summer (offered only on demand), Fall (day and evening), Winter (day and evening), Spring (day and evening).
Accounting 87AI - Computerized Accounting Programs (Quickbooks) - 2 Units
Prerequisites: Accounting 1A or 60.
Four hours lecture-laboratory.
Computerized accounting for service industry. Applications include general ledger setup, accounts payable, accounts receivable and payroll. Course will take advantage of new accounting software being used in industry.
Offered: Summer (offered only on demand), Fall (day and evening), Winter (day and evening), Spring (day and evening).
Accounting 100G-R - Open Accounting Laboratory - 1/2 Unit
Corequisites: Associated Course
Pass-No Pass (P-NP) course.
One and one-half hours laboratory.
Use of the facilities of the computer laboratory to solve problems related to the associated accounting course.
Offered: Summer (day and evening), Fall (day and evening), Winter (day and evening), Spring (day and evening).
Accounting 105 - Basic Financial Accounting Procedures - 1 Unit
Prerequisites: Mathematics 200 and Reading 201
Corequisites:Accounting 1A or 60
Two hours lecture-laboratory.
Procedural aspects of accounting including the accounting equation, analysis of business transactions, debit and credit rules, and aspects of the accounting cycle.
Accounting 106 - Accounting/Business Success Workshop - 1 Unit
Corequisites:Accounting 1A or 60, or Business 20
Advisory:English Writing 100A and Reading 201 (or Language Arts 200), or English as a Second Language 161-163; Math 101
Pass-No Pass (P-NP) course
One hour lecture.
Accounting/business career and educational planning with emphasis on coursework and skills needed to be successful in Accounting/Business disciplines.
Accounting 110 - Record Keeping for the Small Office - 2 Unit
Prerequisites: Eligibility for Math 101 and/or business 54.
Two hours lecture.
Record keeping skills used in small professional or service offices..
Offered: Summer (offered only on demand), Fall (offered only on demand), Winter (offered only on demand), Spring (offered only on demand).
