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ACCT 20 Financial Accounting

Units: 4     Hours: 4 Lecture

Advisory: Eligible for English 250, English 260 and Mathematics 233.

Transferable: CSU; UC; CAN: BUS 2, BUS SEQ. A

An introduction to accounting principles and concepts. The course includes the application of accounting theory to accumulate and summarize financial data. This course has the option of a letter grade or credit/no credit.


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ACCT 21 Managerial Accounting

Units: 4     Hours: 4 Lecture

Advisory: Accounting 20.

Transferable: CSU; UC; CAN: BUS 4, BUS SEQ. A

This course covers the internal uses of accounting information for managerial decision making. Includes coverage of managerial control, cost-volume-profit relationships, budgeting, cost accounting, and other related topics. This course has the option of a letter grade or credit/no credit.


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ACCT 101 Occupational Accounting

Units: 4     Hours: 3 Lecture, 3 Laboratory

Advisory: Eligible for Mathematics 205 or GBUS 102; eligible for English 250 and 260; CSIS 122

Transferable: CSU

An introduction to accounting principles and procedures and their application to service business, including the basic accounting cycle, financial statements, adjustments, specialized journals and ledgers. Emphasis is placed on learning bookkeeping procedures for both manual and computer assisted accounting systems. This course has the option of a letter grade or credit/no credit.


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ACCT 103 General Office Accounting

Units: 2     Hours: 1.5 Lecture, 1.5 Laboratory

Advisory: Eligible for Mathematics 205.

Transferable: CSU

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 credit/no credit.


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ACCT 105 Payroll Accounting

Units: 2     Hours: 2 Lecture

Advisory: Eligible for Mathematics 205, completion of Accounting 101.

Transferable: CSU

An introduction to the calculating, journalizing, paying and reporting of employee earnings, employee withholding and employer payroll tax expenses. The course emphasizes procedures which conform to federal and state legal requirements. This course has the option of a letter grade or credit/no credit.


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ACCT 111 Introduction to Income Tax

Units: 3     Hours: 3 Lecture

Advisory: Eligible for English 250, English 260 and Mathematics 205.

Transferable: CSU

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 credit/no credit.


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ACCT 120 Computerized Accounting - QuickBooks

Units: 2     Hours: 1 Lecture, 3 Laboratory

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.

Transferable: CSU

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 credit/no credit. Repeatable whenever a new software package is adopted. This course is also listed as CSIS 120.


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ACCT 190 Occupational Work Experience/Accounting

Units: 1-4     Hours: 20 Laboratory

Required: Declared vocational major. Concurrent enrollment in seven or more units (including CWE units, except for summer school. For summer school, enrollment in one other class is required). Minimum 2.00 G.P.A.

Transferable: CSU

College credit for learning experience obtained on the job in accordance with a training plan developed cooperatively between the employer, college and student. 75 hours per semester per unit or 60 hours per semester for unpaid experience. This is a credit/no credit course. May be taken for a maximum of 16 work experience units.