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Accounting
Course Descriptions
2015-2016 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: Accounting 4A. 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)
19V COOPERATIVE WORK
EXPERIENCE, ACCOUNTING
1-8 units, 75 hours/unit paid employment or
60 hours/unit volunteer employment (Pass/
No Pass)
Supervised employment, directly related to student’s
major in accounting. May be repeated up to three times for
not more than 16 units total of which only 6 can be from
COTR 19G. (A, CSU)
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)
44
TAX ACCOUNTING
4 units, 4 lecture hours, (Pass/No Pass)
ADVISORIES: Eligibility for English 125, 126,
and Mathematics 201.
A course designed to study the federal and California
state income tax laws for individuals. The application of the
laws by computation of various problems and the completion
of forms required. (A, CSU)
146
INCOME TAX-A SHORT COURSE
1.5 units, 1.5 lecture hours. (Pass/No Pass)
ADVISORIES: Eligibility for English 125, 126,
and Mathematics 201.
A short-course (9 weeks) designed to assist
individuals to prepare their federal 1040 and the associated
schedules. (A)