Accounting (ACCT)

Credit Courses

ACCT 110 Introduction to Accounting (4 Units)

Skills Advisories: Eligibility for ENG 110 or ENG 110H and proficiency in MATH 004 or MATH 041.

Hours: 72 (72 lecture)

Basic theory of accounts. Principles of sole proprietorship, including concepts of how to keep manual or computerized financial records for small businesses.

Transfer Information: CSU Transferable

ACCT 130 Payroll Accounting (4 Units)

Prerequisites: ACCT 110 or ACCT 230.

Skills Advisories: Eligibility for ENG 110 or ENG 110H and proficiency in MATH 4 or MATH 41.

Hours: 72 (72 lecture)

Study and application of payroll accounting concepts, procedures, and related internal controls. Specialized areas: Federal and state payroll taxes, withholdings, preparation and filing of governmental forms, record keeping systems and procedures.

Transfer Information: CSU Transferable

ACCT 150 Introduction To Accounting Software And Systems (4 Units)

Prerequisites: ACCT 110 or ACCT 230.

Skills Advisories: Eligibility for ENG 110 or ENG 110H.

Hours: 72 (72 lecture)

Review of computer application software programs used in financial and managerial accounting. Topics include implementing and using computerized accounting programs, spreadsheet software, and managerial systems relating to corporate culture and business ethics.

Transfer Information: CSU Transferable

ACCT 160 Accounting With Quickbooks (3 Units)

Prerequisites: ACCT 110 or ACCT 230.

Skills Advisories: Proficiency in Math 95.

Hours: 54 (54 lecture)

Review and application of accounting principles using QuickBooks computer software. Topics include setting up business books and working with inventory, accounts receivable, accounts payable, payroll, financial statements and reports.

Transfer Information: CSU Transferable

ACCT 170 Accounting With MS Dynamics (2.5 Units)

Prerequisites: ACCT 110 or ACCT 230.

Corequisites: COMP 170.

Skills Advisories: Eligibility for ENG 110 or ENG 110H and proficiency in MATH 1 or MATH 41.

Hours: 45 (45 lecture)

Introduction to Microsoft Dynamics, a computerized accounting application, widely used by small, medium and large-sized businesses and accounting firms. Topics include general ledger and payroll accounting, accounting applications for accounts receivable, accounts payable, fixed assets, inventory, payroll, income tax preparation, and financial statements.

Transfer Information: CSU Transferable

ACCT 215 Fundamentals Of Income Tax (4 Units)

Skills Advisories: Eligibility for ENG 110 or ENG 110H and proficiency in MATH 4 or MATH 41.

Hours: 72 (72 lecture)

Study and application of federal income tax law as it relates to individuals and small businesses (proprietorships). Partnerships, corporation and fiduciary tax principles. Differences between federal and state laws noted.

Transfer Information: CSU Transferable

ACCT 230 Financial Accounting (5 Units)

Course Advisories: ACCT 110.

Skills Advisories: Eligibility for ENG 110 or ENG 110H and proficiency in MATH 4 or MATH 41.

Hours: 90 (90 lecture)

Application of financial accounting principles and procedures for corporations. Preparation, use and analysis of financial statements. Includes internal controls of an accounting system, accounting for cash, receivables, inventories, property and equipment, intangibles, investments, current and long-term liabilities, contributed capital and retained earnings.

Transfer Information: CSU Transferable, UC Transferable

C-ID: ACCT 110.

ACCT 240 Managerial Accounting (4 Units)

Prerequisites: ACCT 230.

Course Advisories: ACCT 110.

Skills Advisories: Eligibility for ENG 110 or ENG 110H and proficiency in MATH 004 or MATH 041.

Hours: 72 (72 lecture)

Study and application of managerial accounting concepts and procedures. Includes various costing systems, cost behavior analysis, cost-volume-profit analysis, budgeting, variance analysis, relevant costs, capital budgeting decisions.

Transfer Information: CSU Transferable, UC Transferable

C-ID: ACCT 120.

ACCT 280 Accounting Ethics and Leadership (3 Units)

Prerequisites: ACCT 230.

Skills Advisories: Eligibility for ENG 110 or ENG 110H.

Hours: 54 (54 lecture)

Regulatory review of accounting civil law, regulations, and standards specific to the practice of accounting in the state of California. Leadership skills needed to be leaders in the accounting community with a commitment to ethics, excellence, and best practices.

Transfer Information: CSU Transferable

Noncredit Courses

ACCT NC001 Setting up QuickBooks for Small Business (0 Units)

Hours: 16 (16 lecture)

Accounting fundamentals - Learn the basics of small business bookkeeping using QuickBooks, financial reporting, and how to analyze and record financial transactions. Discuss accounts receivable, accounts payable, payroll procedures, sales taxes and common banking activities. Course restricted to 98 repetitions

ACCT NC002 Monthly Procedures using QuickBooks (0 Units)

Hours: 16 (16 lecture)

Develop and apply monthly procedures used in accounting for small business. Continue to build small business accounting knowledge, gain practical experience working with day-to-day transactions. Reconcile balance sheet accounts and examine/audit income statement accounts on a monthly basis. Prepare adjusting journal entries. Prepare financial statements. Course restricted to 98 repetitions

ACCT NC003 Year End Procedures (0 Units)

Hours: 16 (16 lecture)

Develop and apply year-end procedures used in accounting for small business. Prepare closing journal entries for year-end. Prepare reports for tax accountant. Purge files and prepare for the new year. Course restricted to 98 repetitions