BUSINESS & SOCIAL SCIENCES
ACCOUNTING DEPARTMENT
| ACTG 1A | FINANCIAL ACCOUNTING I | 5 Units |
| Introduction to accounting information systems for decision making. Original entry and posting, adjusting and closing entries, development of accounting system for computers, internal controls over assets, accounting for monetary assets and inventories, and the relationship among financial statements. | ||
| Advisory: Eligibility for MATH 220 and ESLL 26. | ||
| Repeatability: Not Repeatable. | ||
| 5 hours lecture. (60 hours total per quarter.) | ||
| GE Area: Non-GE Applicable | ||
| Transferability: CSU and UC | ||
| View Schedule. | ||
| ACTG 1B | FINANCIAL ACCOUNTING II | 5 Units |
| Continuing study of accounting information system for decision making. Fixed assets and intangible assets, current liabilities, corporations, bonds, investments, statement of cash flows and financial statement analysis. | ||
| Prerequisite: ACTG 1A. | ||
| Advisory: Eligibility for MATH 220 and ESLL 26. | ||
| Repeatability: Not Repeatable. | ||
| 5 hours lecture. (60 hours total per quarter.) | ||
| GE Area: Non-GE Applicable | ||
| Transferability: CSU and UC | ||
| View Schedule. | ||
| ACTG 1C | MANAGERIAL ACCOUNTING | 5 Units |
| Study of accounting information system for internal uses. Process costing, job-order costing, activity-based costing, cost behavior and cost-volume profit analysis, budgeting, performance evaluation, and capital investment analysis. | ||
| Prerequisite: ACTG 1A. | ||
| Advisory: MATH 10 or high school algebra. | ||
| Repeatability: Not Repeatable. | ||
| 5 hours lecture. (60 hours total per quarter.) | ||
| GE Area: Non-GE Applicable | ||
| Transferability: CSU and UC | ||
| View Schedule. | ||
| ACTG 51A | INTERMEDIATE ACCOUNTING I | 4 Units |
| Review of financial accounting standards, accounting information processing systems and the resulting financial statements. Selected topics related to present value applications, valuation techniques, and revenue recognition. Also covered, accounting for cash, receivables, and inventory. | ||
| Prerequisite: ACTG 1B. | ||
| Repeatability: Not Repeatable. | ||
| 4 hours lecture. (48 hours total per quarter.) | ||
| GE Area: Non-GE Applicable | ||
| Transferability: CSU | ||
| Not scheduled for the Spring quarter. | ||
| ACTG 51B | INTERMEDIATE ACCOUNTING II | 4 Units |
| Accounting for PP&E, intangible assets, current liabilities, long-term liabilities, and equity. | ||
| Prerequisite: ACTG 51A. | ||
| Repeatability: Not Repeatable. | ||
| 4 hours lecture. (48 hours total per quarter.) | ||
| GE Area: Non-GE Applicable | ||
| Transferability: CSU | ||
| View Schedule. | ||
| ACTG 51C | INTERMEDIATE ACCOUNTING III | 4 Units |
| Accounting for Investments, Income Taxes, Pensions and Post-retirement Benefits, Leases, and Accounting Changes and Error Analysis; also covered, the Cash Flows Statement, and Full Disclosure in Financial Reporting. | ||
| Prerequisites: ACTG 51B. | ||
| Repeatability: Not Repeatable. | ||
| 4 hours lecture. (48 hours total per quarter.) | ||
| GE Area: Non-GE Applicable | ||
| Transferability: CSU | ||
| View Schedule. | ||
| ACTG 58 | AUDITING | 5 Units |
| Study of the contemporary auditing environment, auditing profession, and the principle, and practices of financial statement audit. Topics include auditing, attestation and assurance services, Generally Accepted Auditing Standards (GAAS), attestation standards, professional ethics, Sarbanes-Oxley Act 2002 regulatory requirements, internal controls and audit risk, audit planning, procedures, evidence, documentation and report writing. | ||
| Prerequisite: ACTG 51A. | ||
| Advisory: Eligibility for MATH 220 and ESLL 26. | ||
| Repeatability: Not Repeatable. | ||
| 5 hours lecture. (60 hours total per quarter.) | ||
| GE Area: Non-GE Applicable | ||
| Transferability: CSU | ||
| View Schedule. | ||
| ACTG 59 | FRAUD EXAMINATION | 5 Units |
| This course covers important topics associated with modern forensic accounting and fraud examination. Topics include an examination of the various types of occupational fraud, as well as the techniques to prevent and detect fraud in organizations. In addition, students will learn principals of fraud examination including who and why individuals commit fraud. | ||
| Prerequisite: ACTG 51A. | ||
| Advisory: Eligibility for MATH 220 and ESLL 26. | ||
| Repeatability: Not Repeatable. | ||
| 5 hours lecture. (60 hours total per quarter.) | ||
| GE Area: Non-GE Applicable | ||
| Transferability: CSU | ||
| View Schedule. | ||
| ACTG 60 | ACCOUNTING FOR SMALL BUSINESS | 5 Units |
| Pre-professional accounting course introducing the theory of double-entry bookkeeping/accounting. Emphasis on basic accounting cycle, elementary accounting principles and procedures, and financial records. | ||
| Advisory: Eligibility for MATH 220 and ESLL 26. | ||
| Repeatability: Not Repeatable. | ||
| 5 hours lecture. (60 hours total per quarter.) | ||
| GE Area: Non-GE Applicable | ||
| Transferability: CSU | ||
| View Schedule. | ||
| ACTG 64A | COMPUTERIZED ACCOUNTING PRACTICE USING QUICKBOOKS | 2 Units |
| Focus on using QuickBooks to record financial data. Reviewing the accounting cycle, processing business transactions and preparing financial statements. | ||
| Prerequisite: ACTG 1A or equivalent experience. | ||
| Advisory: Not open to students with credit in CIS 64A. | ||
| Repeatability: Not Repeatable. | ||
| 4 hours lecture-laboratory. (48 hours total per quarter.) | ||
| GE Area: Non-GE Applicable | ||
| Transferability: CSU | ||
| View Schedule. | ||
| ACTG 64B | COMPUTERIZED ACCOUNTING PRACTICE USING EXCEL | 2 Units |
| Practice in using an electronic spreadsheet program to organize and process financial and managerial accounting data. Includes research on the Internet. | ||
| Prerequisite: ACTG 1B or equivalent experience. | ||
| Advisory: Not open to students with credit in CIS 64B. | ||
| Repeatability: Not Repeatable. | ||
| 4 hours lecture-laboratory. (48 hours total per quarter.) | ||
| GE Area: Non-GE Applicable | ||
| Transferability: CSU | ||
| View Schedule. | ||
| ACTG 65 | PAYROLL & BUSINESS TAX ACCOUNTING | 4 Units |
| Presentation of basic payroll procedures used in business today. Provides practice in recording procedures and preparation of tax returns. | ||
| Prerequisite: ACTG 1A. | ||
| Advisory: Eligibility for MATH 220 and ESLL 26. | ||
| Repeatability: May be taken three times for credit. | ||
| 4 hours lecture. (48 hours total per quarter.) | ||
| GE Area: Non-GE Applicable | ||
| Transferability: CSU | ||
| View Schedule. | ||
| ACTG 66 | COST ACCOUNTING | 5 Units |
| Fundamentals of activity-based costing, job-order, process cost, and standard cost accounting systems. | ||
| Prerequisite: ACTG 1C or equivalent experience. | ||
| Advisory: Eligibility for MATH 220 and ESLL 26. | ||
| Repeatability: Not Repeatable. | ||
| 5 hours lecture. (60 hours total per quarter.) | ||
| GE Area: Non-GE Applicable | ||
| Transferability: CSU | ||
| View Schedule. | ||
| ACTG 67 | TAX ACCOUNTING | 5 Units |
| Current Federal and California Income Tax Law as it relates to individuals, emphasizing practical application, tax planning and tax form preparation. | ||
| Advisory: Eligibility for MATH 220 and ESLL 26. | ||
| Repeatability: May be taken three times for credit. | ||
| 5 hours lecture. (60 hours total per quarter.) | ||
| GE Area: Non-GE Applicable | ||
| Transferability: CSU | ||
| View Schedule. | ||
| ACTG 68A | ADVANCED TAX ACCOUNTING I | 4 Units |
| Current federal income tax law as it relates to sole proprietorship and partnership. | ||
| Prerequisite: ACTG 67. | ||
| Advisory: Eligibility for MATH 220 and ESLL 26. | ||
| Repeatability: May be taken three times for credit. | ||
| 4 hours lecture. (48 hours total per quarter.) | ||
| GE Area: Non-GE Applicable | ||
| Transferability: CSU | ||
| View Schedule. | ||
| ACTG 68B | ADVANCED TAX ACCOUNTING II | 4 Units |
| Current federal income tax law as it relates to corporations, estate, trust, and gift taxes. | ||
| Prerequisite: ACTG 68A. | ||
| Advisory: Eligibility for MATH 220 and ESLL 26. | ||
| Repeatability: May be taken three times for credit. | ||
| 4 hours lecture. (48 hours total per quarter.) | ||
| GE Area: Non-GE Applicable | ||
| Transferability: CSU | ||
| Not scheduled for the Spring quarter. | ||
| ACTG 68C | ADVANCED TAX ACCOUNTING III | 3 Units |
| Current federal income tax administration and procedures and review of Enrolled Agent Exam. | ||
| Advisory: Eligibility for MATH 220 and ESLL 26. | ||
| Repeatability: May be taken three times for credit. | ||
| 3 hours lecture. (36 hours total per quarter.) | ||
| GE Area: Non-GE Applicable | ||
| Transferability: CSU | ||
| View Schedule. | ||
| ACTG 75 | ACCOUNTING FOR GOVERNMENT & NOT-FOR-PROFIT | 5 Units |
| Study of governmental and not-for-profit accounting. Topics include financial reporting; federal, state and local government accounting; budgetary accounting; general and special revenue funds; proprietary funds; trust and agency funds; fixed assets and long term debt; and nonprofit accounting for entities such as public colleges, universities and health care providers. | ||
| Prerequisite: ACTG 1B. | ||
| Advisory: Eligibility for MATH 220 and ESLL 26. | ||
| Repeatability: Not Repeatable. | ||
| 5 hours lecture. (60 hours total per quarter.) | ||
| GE Area: Non-GE Applicable | ||
| Transferability: CSU | ||
| View Schedule. | ||