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 105 Introduction to Accounting
3.0 units.
Acceptable for credit: Transfer CSU
Course Offered:
Fall, Spring
Grading Method: Letter Grade or Pass/No Pass
A study of the major areas of accounting to provide an overview of financial, managerial
and tax accounting.
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 132 Financial Accounting 2
3.0 units.
Prerequisite: ACCT 131 - Financial Accounting 1
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, and classification of business events;
analyzing and recording financial investment, liability and equity transactions; and
performance evaluation. This is the second 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.
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.
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.
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)