West Valley College
14000 Fruitvale Avenue, Saratoga, CA 95070 • Phone (408) 867-2200

Accounting

Accounting Courses

ACCTG 010: Accounting Fundamentals - Financial
5 units
Recommended preparation: MATH 902
Acceptable for credit: University of California, California State University

This course explores what financial accounting is, why it is important, and how it is used by investors and creditors to make decisions. The course covers the accounting information system and the recording and reporting of business transactions with a focus on the accounting cycle, theapplication of generally accepted accounting&principles, the classifed financial statements, andstatement analysis. Financial accounting includes issues relating to inventory, cash, receivablesplant assets, intangible assets, current liabilities and equity valuation, revenue and expense recognition, internal controls and ethics. Application of these topics is also covered using a computerized accounting system.

ACCTG 11: Accounting Fundamentals - Managerial
5 units
Prerequisite: ACCTG 010
Acceptable for credit: University of California, California State University

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, costvolume-proit analysis, variance analysis, activitybased costing, responsibility accounting, segment reporting, absorption & variable costing. The course also examines proit planning, standard costs, balanced scorecard, lexible budgeting, operations and capital budgeting, cost control, and accounting for costs in manufacturing organizations including job order and process costing systems. In addition, this course covers accounting for corporations, long-term liabilities, investments, the preparation and content of a cash low statement, and financial statement analysis.

ACCTG 50: Accounting for Small Business
1 unit
Recommended preparation: MATH 902
Pass/No Pass Option

This course is designed as a non-theoretical, practical approach to accounting with special; emphasis on accounting for the smaller business establishment.

ACCTG 60A: Accounting Fundamentals I - Quickbooks
3 units
Pass/No Pass Option

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 irst in a manual environment and then in a computerized environment using the accounting software package.

ACCTG 060B: Accounting Fundamentals II- Quickbooks
3 units
Pass/No Pass Option

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.

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