Course Descriptions: ACCOUNTING

ACTG 100 ACCOUNTING PROCEDURES

Units (Grade Option) 3; Class Hours: Minimum of 48 lecture hours/semester; Recommended: Eligibility for READ 836, ENGL 836 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 (CAN BUS 2) (CAN BUS SEQ A = ACTG 121 + 131)

Units (Letter grade) 4; Class Hours: Minimum of 64 lecture hours/semester; Recommended: Eligibility for READ 836, ENGL 836 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. 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 (CAN BUS 4) (CAN BUS SEQ A = ACTG 121 + 131)

Units (Letter grade) 4; Class Hours: Minimum of 64 lecture hours/semester; Recommended: Eligibility for READ 836, and ENGL 836 or ESL 400; Prerequisite(s): ACTG 121. Description: Prepare financial information used in the planning, organizing, directing, controlling, and decision-making process. The course includes managerial accounting concepts, systems for manufacturing business, cost behavior and cost estimating, budgeting, break-even analysis, financial statement analysis, and discussion of ethical issues related to Business. Recommended for all business major transfer students. Transfer: CSU, UC.

ACTG 180 PAYROLL AND BUSINESS TAXES

Units (Grade Option) 1.5; Class Hours: Minimum of 24 lecture hours/semester; Recommended: Eligibility for READ 836, and ENGL 836 or ESL 400; Prerequisite(s): ACTG 100 or 121 (4 units) or equivalent. Description: Overview of payroll accounting procedures including state and federal laws and regulations. Also included is an evaluation of California sales tax regulations and requirements for declarations of real and personal property valuation.

ACTG 200 QUICKBOOKS

Units (Letter grade) 3; Class Hours: Minimum of 48 lecture hours/semester; Recommended: Eligibility for READ 836, ENGL 836 or ESL 400, and MATH 110 or 111; Prerequisite(s): ACTG 100 or 121 or equivalent, and CBOT 430 or equivalent. Description: Equivalent to ACTG 190 and 192. Development and operation of a computerized accounting system using QuickBooks; including an introduction to the basic features and instruction of how to set up a company. Students develop skills in accounts receivable, accounts payable, payroll, general ledger, bank reconciliation and preparation of financial statements. Transfer: CSU.

Updated: 6/15/10