Classes in acct

ACCT 20 Financial Accounting 4.0 units
Description: An introduction to 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 the process, purpose, concepts, rules, and theory. The course will include the application of accounting principles, concepts, and theory used to accumulate and summarize financial data into financial statements. The course will include issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics. The course will include the critical analysis and interpretation of financial information and financial statements. This course has the option of a letter grade or pass/no pass. (C-ID: ACCT 110) ADVISORY: Intermediate Algebra (Math 233 or Math 240), English College Reading (English 260), English Practical Writing (English 250), and basic computerized spreadsheet knowledge.

Student Learning Outcomes:

1. Recognize, define and explain the purposes of Financial Accounting as it relates to business and government including the various users of financial accounting information.
2. Recognize, define, explain and demonstrate how financial accounting works including the rules, systems, processes and procedures of the accounting cycle, including the government rules and organizations involved in the process.
3. Recognize, define, explain, and demonstrate the definitions, rules, purposes and functions related to Financial Statements


ACCT 21 Managerial Accounting 4.0 units
Description: This course will study how managers use accounting information for decision making, planning, directing and controlling. Topics will include managerial control methods, cost terms, cost concepts, cost behaviors, cost accounting, cost-volume-profit analysis, variable costing, budgeting, decision making concepts and other related topics. This course has the option of a letter grade or pass/no pass. (C-ID: ACCT 120) PREREQUISITE: ACCT 20, Financial Accounting. ADVISORY: Intermediate Algebra (Math 235 or Math 240), eligible for English 1A and basic computerized spreadsheet knowledge.

Student Learning Outcomes:

1. Recognize, define, explain and demonstrate the methods and theories used in Managerial Accounting as it relates to the traditional and absorption Costing, Activity Based Costing(ABBC), and variable costing of Products and Services.
2. Recognize, define, explain and demonstrate the methods and theories used in Managerial Accounting to predict and manage costs using variable costing and behavioral costing.
3. Recognize, define, explain and demonstrate the methods and theories used in Managerial Accounting for short and long term budgeting used to control and manage an organization.
4. Recognize, define, explain, and demonstrate the methods and theories used to make management decisions using relevant information, including cost volume profit analysis (CVP), segment reporting activity, budgeting, and capital investment analysis.
5. Identify the ethical implications inherent in managerial accounting and reporting and be able to apply strategies for addressing them.


ACCT 23 Independent Study 1.0 units
Description: Designed to afford selected students specialized opportunities for exploring areas at the independent study level. The courses may involve extensive library work, research in the community, or special projects. May be repeated until six units of credit are accrued. This course has the option of a letter grade or pass/no pass. REQUIRED: The study outline prepared by the student and the instructor must be filed with the department and the dean.



ACCT 103 General Office Accounting 3.0 units
Description: This course is designed to prepare students for entry-level office accounting positions. Emphasis is on practical accounting applications. This course has the option of a letter grade or pass/no pass. ADVISORY: Eligible for Mathematics 430 or equivalent Arithmetic proficiency

Student Learning Outcomes:

1. Define ethics as it relates to accounting.
2. Reconcile a bank account with the cash, accounting records.
3. Record journal entries and post to appropriate journals.
4. Prepare a simple balance sheet from the general ledger account.


ACCT 105 Payroll Accounting 3.0 units
Description: This is an introductory course in payroll accounting. Topics include: payroll laws and regulations, computation of wages and salaries, Social Security taxes, income tax withholding, employer taxes, payroll tax filing and reporting, and other related topics. This course has the option of a letter grade or pass/no pass. ADVISORY: Eligible for Mathematics 430 or equivalent Arithmetic proficiency.

Student Learning Outcomes:

1. Recognize and explain payroll laws, rules, and regulations.
2. Recognize, explain, and demonstrate computation of wages and salaries; and computation of employee and employer taxes, including social security laws and taxes.
3. Explain and demonstrate payroll record keeping, reporting, and tax filing.
4. Complete a real world payroll project.


ACCT 111 Introduction to Income Tax 3.0 units
Description: A study of theory, philosophy, and principles of income tax law and procedures for computing the tax liability. It includes practice in solving typical individual tax problems. This course has the option of a letter grade or pass/no pass. PREREQUISITE: ACCT 103 or ACCT 20

Student Learning Outcomes:

1. Students will describe and evaluate the role of the progressive income tax in this country.
2. Students will gather, analyze, and interpret tax data. Students will explain and interpret tax law, solve tax problems, organize the data and summarize it by completing tax returns and schedules.


ACCT 120 Computerized Accounting - QuickBooks 3.0 units
Description: An introduction to computer-assisted accounting. Hands-on use of a microcomputer menu-driven accounting package to do general ledger, sales journal, cash receipts journal, cash payments journal, purchases journal, payroll, receivables, payables and related financial reports. This course has the option of a letter grade or pass/no pass. This course is also listed as CSIS 120. (C-ID: ACCT 120) ADVISORY: CSIS 1 or CSIS 2 or the equivalent computer experience. ACCT 20 or ACCT 101 or ACCT 103 or ACCT 105 or the equivalent accounting experience.

Student Learning Outcomes:

1. Demonstrate setting up accounts; including setting up payroll, printing checks, processing payroll forms and generating payroll reports; and then customizing the chart of accounts using QuickBooks.
2. Generate reports on the financial data of a small service company and a small merchandising company, including recording banking, inventory, invoicing, purchasing, and payment transactions.


ACCT 121 Spreadsheet - MS Excel 3.0 units
Description: This computer spreadsheet software course uses a hands-on approach to learning terms, commands, and applications of a spreadsheet program. It includes creating spreadsheets that utilize formulas, graphing, formatting, database features, and financial business calculations for decision making. This course has the option of a letter grade or pass/no pass. Also listed as ACCT 121. ADVISORY: CSIS 1 or CSIS 2 or basic keyboarding skills.

Student Learning Outcomes:

1. Create and modify a spreadsheet, changing column/row widths, copying formulas with absolute and relative references.
2. Create Excel graphs from a variety of data.
3. Create and utilize database tables using Excel functions to perform data analysis.


ACCT 190 Occupational Work Experience/Accounting 1.0 units
Description: Occupational work experience for students who have a job related to their major. A training plan is developed cooperatively between the employer, college and student. (P/NP grading) 75 hours per semester paid work = 1 unit. 60 hours non-paid (volunteer) work per semester = 1 unit. Student repetition is allowed per Title 5 Section 55253. Minimum 2.00 GPA. REQUIRED: Declared vocational major.

Student Learning Outcomes:

1. The student will increase job skills in at least one of the following transferable skill sets: Communication, Research and Planning, Human Relations, Organization, Management and Leadership, Work Survival


ACCT 203 General Office Accounting 3.0 units
Description: This course is designed to prepare students for entry-level office accounting positions. Emphasis is on practical accounting applications. This course has the option of a letter grade or pass/no pass. ADVISORY: Eligible for Mathematics 430.

Student Learning Outcomes:

1. Define ethics as it relates to accounting.
2. Reconcile a bank account with the cash, accounting records.
3. Record journal entries and post to appropriate journals.
4. Prepare a simple balance sheet from the general ledger account.


ACCT 220 Computerized Accounting - QuickBooks 3.0 units
Description: An introduction to computer-assisted accounting. Hands-on use of a microcomputer menu-driven accounting package to do general ledger, sales journal, cash receipts journal, cash payments journal, purchases journal, payroll, receivables, payables and related financial reports. This course has the option of a letter grade or pass/no pass. This course is also listed as CSIS 220. (C-ID: ACCT 120) ADVISORY: CSIS 1 or CSIS 2 or the equivalent computer experience. ACCT 20 or ACCT 101 or ACCT 103 or ACCT 105 or the equivalent accounting experience.

Student Learning Outcomes:

1. Demonstrate setting up accounts; including setting up payroll, printing checks, processing payroll forms and generating payroll reports; and then customizing the chart of accounts using QuickBooks.
2. Generate reports on the financial data of a small service company and a small merchandising company, including recording banking, inventory, invoicing, purchasing, and payment transactions.