Accounting Courses

ACCT 10 – Financial Accounting

5 units: lecture 5 units; lab 0 units

Advisory: MATH 902

Acceptable for credit: University of California, California State University

C-ID ACCT 110

This 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. The course covers the accounting information system, including recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, the financial statements, and statement analysis. Includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics. In addition, this course covers accounting for corporations, long-term liabilities, investments, the preparation and content of a cash flow statement, and financial statement analysis.

ACCT 11 – Managerial Accounting

5 units: lecture 5 units; lab 0 units

Prerequisite: ACCT 10

Acceptable for credit: University of California, California State University

C-ID ACCT 120

This course examines how managers use accounting information in decision-making, planning, directing operations, and controlling. The focus of the course is on cost terms and concepts, cost behavior, cost structure, cost-volume-profit analysis, variance analysis, activity-based costing, responsibility accounting, segment reporting, absorption & variable costing. The course also examines profit planning, standard costs, balanced scorecard, flexible budgeting, operations and capital budgeting, cost control, and accounting for costs in manufacturing organizations including job order and process costing systems.

ACCT 50 – Accounting for Small Business

1 unit: lecture 1 unit; lab 0 units

Advisory: MATH 902 and eligibility for ENGL 1A and READ 53.

This course is designed as a non-theoretical, practical approach to accounting with special emphasis on accounting for the smaller business establishments including the basic bookkeeping cycle, petty cash, bank reconciliations, and payroll accounting. Pass/No Pass Option

ACCT 60 – Accounting Fundamentals – QuickBooks

4 units: lecture 4 units; lab 0 units

Prerequisite: ACCT 50 or ACCT 10

Advisory: Equivalent accounting experience

This course is designed for students with prior accounting knowledge. The course covers the steps in the accounting process for a service and merchandising organization. Using the QuickBooks computerized accounting software package, students have an opportunity to learn practices for handling receivable, payable, and basic payroll transactions. Pass/No Pass Option

ACCT 60A – Accounting Fundamentals I – QuickBooks

3 units: lecture 3 units; lab 0 units

This course will cover the basics of the accounting cycle for a service organization. The steps involved in the recording and reporting process will be taught first in a manual environment and then in a computerized environment using the accounting software package. Pass/No Pass Option

ACCT 60B – Accounting Fundamentals II – QuickBooks

3 units: lecture 3 units; lab 0 units

Prerequisites: ACCT 060A or ACCT 50 or ACCT 10

This is a course designed for the student with prior accounting knowledge. The course will be devoted to learning the steps in the accounting process for a merchandising organization and specifically, the handling of receivable and payable transactions using the computerized accounting software package, QuickBooks. The course will also cover the handling of basic payroll transactions using QuickBooks software. Pass/No Pass Option

last published: 1/17/18