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Class Schedule
A Complete List of Classes

 

Course Descriptions

ACTG 100 ACCOUNTING PROCEDURES

Units (Grade Option) 3; Class Hours: 48-54 lecture hours/semester; Recommended: Eligibility for READ 836 and ENGL 836; or ENGL 847 or ESL 400, and MATH 110 or 111; Prerequisite(s): None.

Description: Introduction to basic accounting principles and procedures. The accounting equation is utilized to record business transactions in journal form to create worksheets, trial balances, income statements, and balance sheets. Successful completion of BUS. 110 or 115 is recommended. Transfer: CSU.

ACTG 121 FINANCIAL ACCOUNTING (C-ID ACCT 110)

Units (Letter grade) 4; Class Hours: 64-72 lecture hours/semester; Recommended: Eligibility for READ 836 and ENGL 836; or ENGL 847 or ESL 400, and MATH 110 or 111; Prerequisite(s): None.

Description: Introduction to the fundamentals of basic accounting including how to record business transactions, prepare financial statements, and use accounting information in accordance with generally accepted accounting principles (GAAP) and (IFRS). The course includes both theoretical and practical problem-solving learning experiences to help the student develop analytical abilities in using financial data. Recommended for all business major transfer students. Transfer: CSU, UC.

ACTG 131 MANAGERIAL ACCOUNTING (C-ID ACCT 120)

Units (Letter grade) 4; Class Hours: 64-72 lecture hours/semester; Recommended: Eligibility for READ 836 and ENGL 836; or ENGL 847 or ESL 400; Prerequisite(s): ACTG 121.

Description: This course covers accounting information used by managers, sources of this information and how this information is used when planning, directing operations, controlling cost, and decision-making. Topics include: cost concepts and cost behavior, costing systems, the analysis of cost for performance metrics, cost-volume-profit analysis, profit planning, capital budgeting, standard costs, financial statement analysis and discussion of ethical issues related to business operations and manufacturing. Recommended for all business major transfer students. Transfer: CSU, UC.

ACTG 180 PAYROLL AND BUSINESS TAXES

Units (Grade Option) 1.5; Class Hours: 24-27 lecture hours/semester; Recommended: Eligibility for READ 836 and ENGL 836; or ENGL 847 or ESL 400, and MATH 110 or 111; Prerequisite(s): ACTG 100 or 121 (4 units) or equivalent.

Description: Payroll is one of the most important accounting functions. Learn how to calculate employee compensation (wages & tips), determine employer and employee tax deductions, prepare journal entries for general ledger posting, and file the required federal and state payroll forms. The historical events that occurred and resulted in current legislation and payroll tax laws are also covered. Transfer: CSU.

ACTG 200 QUICKBOOKS

Units (Letter grade) 3; Class Hours: 48-54 lecture hours/semester; Recommended: Eligibility for READ 836 and ENGL 836; or ENGL 847 or ESL 400, and MATH 110 or 111; Prerequisite(s): None.

Description: Introduction to the financial accounting features of QuickBooks. Setting up and maintaining a computerized system from entering business transactions through the Trial Balance and preparation of Financial Statements. Transfer: CSU.

ACTG 250 CERTIFIED BOOKKEEPER AIPB PREPARATION

Units (Pass/No Pass) 3; Class Hours: 48-54 lecture hours/semester; Prerequisite(s): ACTG 100 or 121, and 200.

Description: Certified Bookkeeper Preparation class in order to take the AIPB examination. Topics covered during the preparation course include accruals, deferrals, and adjusted trial balance, correction of accounting errors and bank reconciliations, handling payroll, calculating depreciation and recording and valuating merchandise inventory. Two of the examinations for certification must be completed at a Testing Center. In addition to participating in in-depth instructional sessions, students complete personal-study workbooks outside of class and the CB examinations during the course. Transfer: CSU.

ACTG 672 COOPERATIVE EDUCATION: INTERNSHIP

Units (Grade Option) 1-3; Class Hours: 1-3 lab hours/semester (60 to 180 volunteer on the job hours/semester); Recommended: Eligibility for READ 836 and ENGL 836; or ENGL 847 or ESL 400; Prerequisite(s): A minimum of 12 completed units in the occupational discipline.

Description: Supervised internship in cooperation with private or public sector employers. Designed to apply knowledge and learn new skills, directly related to the student’s program of study, outside of the normal classroom environment. Students must attend one orientation which is offered the first three weeks of each semester. Each unit requires 60 hours per unit for unpaid work or 75 hours per unit for paid work during the semester. May be repeated for credit up to 16 units. The unit limitation applies to any Cooperative Education Work Experience (any combination of 670, 671 and/or 672 courses) offered within the SMCCCD. Transfer: CSU.

ACTG 695 INDEPENDENT STUDY

Units (Grade Option) 0.5-3; Class Hours: By Arrangement; Recommended: Eligibility for READ 836 and ENGL 836; or ENGL 847 or ESL 400; Prerequisite(s): None.

Description: Designed for students who are interested in furthering their knowledge via self-paced, individualized instruction provided in selected areas or directed study to be arranged with instructor and approved by the division dean using the Independent Study Form. Varying modes of instruction can be used -- laboratory, research, skill development, etc. For each unit earned, students are required to devote three hours per week throughout the semester. Students may take only one Independent Study course within a given discipline. Transfer: CSU.

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