Accounting/Bookkeeping (ACCT)

ACCT-124  Financial Accounting - Principles of Accounting I  

3 Units (LEC 48-54)

This course is the study of accounting as an information system, examining why it is important and how it is used by investors, creditors, and others to make decisions. It covers recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted principles, the financial statements, statement analysis, cash flow, internal controls, issues related to asset, liability and equity valuation, revenue and expense recognition, and ethics.

Recommended Preparation: CAPP-122., ENGL-098 or ESL-098., MATH-055.

Transfers to both UC/CSU

C-ID: ACCT 110

ACCT-124H  Honors Financial Accounting - Principles of Accounting I  

3 Units (LEC 48-54)

This course is the study of accounting as an information system, examining why it is important and how it is used by investors, creditors, and others to make decisions. It covers recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted principles, the financial statements, statement analysis, cash flow, internal controls, issues related to asset, liability and equity valuation, revenue and expense recognition, and ethics.

Prerequisite: Acceptance into the Honors Enrichment Program.

Recommended Preparation: CAPP-122., ENGL-098 or ESL-098., MATH-055.

Transfers to both UC/CSU

C-ID: ACCT 110

ACCT-125  Managerial Accounting-Principles of Accounting II  

3 Units (LEC 48-54)

This course is the study of how managers use accounting information in decision-making, planning, directing operations and controlling. It focuses on cost terms and concepts, cost behavior, cost structure and cost-volume-profit analysis. It also includes issues relating to cost systems, cost control, profit planning, and performance analysis in manufacturing and service environments.

Prerequisite: ACCT-124 (with a grade of C or better).

Transfers to both UC/CSU

C-ID: ACCT 120

ACCT-125H  Honors Managerial Accounting - Principles of Accounting II  

3 Units (LEC 48-54)

This course is the study of how managers use accounting information in decision-making, planning, directing operations and controlling. It focuses on cost terms and concepts, cost behavior, cost structure and cost-volume-profit analysis. It also includes issues relating to cost systems, cost control, profit planning, and performance analysis in manufacturing and service environments.

Prerequisite: ACCT-124 (with a grade of C or better)., Acceptance into the Honors Enrichment Program.

Transfers to both UC/CSU

C-ID: ACCT 120

ACCT-626  Computerized Accounting (formerly ACCT-126)  

3 Units (LEC 48-54)

This course is an overview of computerized accounting principles and procedures with the use of Sage 50 (formerly Peachtree), integrating the accounting cycle for service and merchandising businesses with emphasis on hands-on processing of business and accounting transactions. (formerly ACCT 126)

Prerequisite/Corequisite: ACCT-124 (with a grade of C or better).

Transfers to CSU only

ACCT-628  Federal Income Tax Accounting (formerly ACCT-128)  

3 Units (LEC 48-54)

This course introduces the basic concepts of federal income taxation. Topics include history and objectives of the tax, along with the treatment of various types of entities, types of income, types of deductions and types of credits. Emphasis is on the individual as a taxpayer. (formerly ACCT 128)

Prerequisite: ACCT-124 (with a grade of C or better).

Transfers to CSU only

ACCT-776  Bookkeeping (formerly ACCT-076)  

3 Units (LEC 48-54)

This course covers the essential elements of bookkeeping practice upon which advanced work in other accounting courses is based. Topics include the double entry bookkeeping system, cash and accrual methods, use of journals and ledgers, adjusting entries, receipts and payments, payroll, sales tax and banking. (formerly ACCT 076)

Not transferable

ACCT-777  QuickBooks Accounting (formerly ACCT-077)  

3 Units (LEC 48-54)

This course is designed for the student seeking hands-on experience with QuickBooks accounting system. Students will examine business transactions to determine the applicable accounting principles and the appropriate processing sequence in QuickBooks in order to yield various reports and financial statements for internal and external users. Emphasis will be placed on how to use QuickBooks in a small business environment. (formerly ACCT 077)

Prerequisite/Corequisite: ACCT-776 or ACCT-124 (with a grade of C or better) or instructor consent of work experience in accounting-related functions.

Not transferable