Home » Current Catalog » Courses » ACCT Courses » Accounting(ACCT) Courses

View Print/PDF

Accounting (ACCT Courses)

ACCT 100 Accounting for Entrepreneurs

3.0 units.
Acceptable for credit: Transfer CSU
Course Offered: Fall, Spring, Summer
Grading Method: Letter Grade or Pass/No Pass
A survey of financial and managerial accounting theory and practice with an emphasis on entrepreneurs. This course is not open to students who have received credit for ACCT 101.

ACCT 130 Financial Accounting

3.0 units.
Acceptable for credit: Transfer to UC, CSU
C-ID Course Number: ACCT 110
Course Offered: Fall, Spring
Grading Method: Letter Grade Only
An introduction to the role of financial accounting in business and society and the accounting process. Topics include recognition, measurement, and classification of business events; analyzing and recording financial transactions; conceptual foundation of financial reporting; and the usefulness of financial statements for decision making. This course is not open to students who have received credit for ACCT 121 and/or ACCT 122.

ACCT 131 Financial Accounting 1

3.0 units.
Acceptable for credit: Transfer CSU
Course Offered: Fall, Spring, Summer
Grading Method: Letter Grade Only
An introduction to the role of financial accounting in business and the accounting process. Topics include recognition, measurement, classification and presentation of business events; and analyzing and recording asset transactions; and performance evaluation. This is the first semester of a two semester course. This course is not open to students who have received credit for ACCT130.

ACCT 140 Managerial Accounting

3.0 units.
Prerequisite: ACCT 130 - Financial Accounting
Acceptable for credit: Transfer to UC, CSU
C-ID Course Number: ACCT 120
Course Offered: Fall, Spring
Grading Method: Letter Grade Only
Introduces the analysis and techniques for aiding management in planning and controlling decisions, and the use of accounting data for budgeting, cost control, pricing, evaluation of performance and general decision making. This course is not open to students who have received credit for ACCT 123 and/or ACCT 124.

ACCT 150 Introduction to Accounting Information Systems

3.0 units.
Prerequisite: ACCT 130 - Financial Accounting
Acceptable for credit: Transfer CSU
Course Offered: Fall, Spring
Grading Method: Letter Grade Only
An introduction to the development and analysis of accounting information systems including the use of a commercially-used small business accounting management system (QuickBooks). This course is not open to students who have received credit for Accounting 110.

ACCT 160 Introduction Financial Statement Analysis

3.0 units.
Prerequisite: ACCT 130 - Financial Accounting
Acceptable for credit: Transfer CSU
Course Offered: Fall, Spring
Grading Method: Letter Grade Only
An introduction to the analysis, interpretation, and research of financial statement information.

ACCT 170 Introduction to Tax Accounting

3.0 units.
Acceptable for credit: Transfer CSU
Course Offered: Fall, Spring
Grading Method: Letter Grade Only
A survey of the laws, procedures, returns, and subsidiary schedules involved in the preparation of federal and state personal tax returns. This course meets the continuing education requirements of the California Tax Preparer Program. This course is not open to students who have completed ACCT 305.

ACCT 317 Bookkeeping 1

3.0 units.
Acceptable for credit: D - Credit - Degree Applicable
Course Offered: Fall
Grading Method: Letter Grade or Pass/No Pass
A study of basic bookkeeping practices using accrual accounting concepts for sole proprietorships, with emphasis on manual techniques of data entry and financial statement preparation.

ACCT 318 Bookkeeping 2

3.0 units.
Prerequisite: ACCT 317 - Bookkeeping 1
Acceptable for credit: D - Credit - Degree Applicable
Course Offered: Fall, Spring, Summer
Grading Method: Letter Grade or Pass/No Pass
A study of basic bookkeeping practices using accrual accounting concepts for partnerships and merchandising businesses, with emphasis on manual techniques of data entry and financial statement preparation.

ACCT 327 Payroll Accounting

3.0 units.
Acceptable for credit: D - Credit - Degree Applicable
Course Offered: Spring
Grading Method: Letter Grade or Pass/No Pass
A study of payroll computations, payroll record keeping, and the filing of quarterly and annual payroll tax reports. Topics include state disability insurance, unemployment insurance, and income taxes. Introduces, at the federal level, Social Security, unemployment insurance, and income tax and how these taxes affect the employee/employer.

ACCT 399 Special Topics in Accounting

0.5 - 3.0 units.
Acceptable for credit:
Grading Method: Pass/No Pass
Provides an opportunity to explore particular aspects of the discipline which are not covered in detail in the existing program. See the current schedule of classes for topics being offered. Offerings identified as 399 are not on a regular cycle (not within a two year period)