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Accounting - American Sign Language
2016-2017 Catalog
C
ourse
D
escriptions
ACCOUNTING (ACCTG)
4A
FINANCIAL ACCOUNTING
4 units, 4 lecture hours, 1 lab hour
ADVISORIES: Accounting 40, eligibility for
English 125, 126, and Mathematics 201.
This course covers the accounting information
system, examining why it is important and how it is used by
investors, creditors, and others to make decisions. It includes
recording and reporting of business transactions with a focus
on the accounting cycle, and the application of generally
accepted accounting principles for the preparation of financial
statements. This course includes issues relating to asset,
liability, equity valuation, revenue and expense recognition,
cash flow, internal control, and ethics. (A, CSU, UC) (C-ID
ACCT 110)
4B
MANAGERIAL ACCOUNTING
4 units, 4 lecture hours, 1 lab hour
PREREQUISITES:Accounting4A. ADVISORIES:
Accounting 40, eligibility for English 125, 126, and
Mathematics 201.
This course is a study of how managers use
accounting information in decision-making, planning,
directing operations, and controlling. Focuses on cost terms
and concepts, cost behavior, cost structure and cost-volume-
profit analysis. Includes issues of cost systems, cost control,
profit planning, and performance analysis in manufacturing
and service environments. (A, CSU, UC) (C-ID ACCT 120)
31 COMPUTERIZED ACCOUNTING
3 units, 3 lecture hours, 1 lab hour, (Pass/No
Pass)
PREREQUISITES: Accounting 40 or 4A, 2 years
high school accounting or equivalent and Information Systems
15 or equivalent. ADVISORIES: Eligibility for English 125,
126, and Mathematics 201.
Introduction to accounting procedures and
applications using various software and templates. Use of
standard accounting programs, including general ledger,
depreciation, accounts receivable/payable, payroll, and
inventory control. Survey of current accounting applications
for microcomputers. (A, CSU
40
APPLIED ACCOUNTING
4 units, 3 lecture hours, 2 lab hours, (Pass/No Pass)
ADVISORIES: Eligibility for English 125, 126,
and Mathematics 201.
A course designed to introduce basic accounting
concepts. Emphasis will be placed on journal entries, posting
to ledgers, preparing worksheets, and financial statements
for sole proprietorships operating as service organizations.
Ten-key office calculators will be used emphasizing speed
and accuracy. (A, CSU)
AMERICAN SIGN LANGUAGE (ASL)
1
BEGINNING AMERICAN
SIGN LANGUAGE
4 units, 4 lecture hours, (Pass/No Pass)
ADVISORIES: Eligibility for English 125 and 126.
Beginning course in everyday communication with
the deaf and severely hearing impaired; intended for students
with no knowledge of ASL. Introduction to vocabulary,
idioms, grammar, the culture of the deaf community, and
appropriate behavior for social interaction with the deaf.
Uses only the target language in class. (A, CSU-GE, UC, I)
2
HIGH-BEGINNING AMERICAN
SIGN LANGUAGE
4 units, 4 lecture hours, (Pass/No Pass)
PREREQUISITES: American Sign Language 1 or
equivalent skills as determined by an instructor of American.
Sign Language. ADVISORIES: Eligibility for English 125
and 126.
Second-semester course in everyday communication
with the deaf and severely hearing impaired. Development of
grammatical structures and expansion of vocabulary. Further
study of the culture of the deaf community and appropriate
behavior for social interaction with the deaf. Uses only the
target language in class. (A, CSU-GE, UC, I)