Course Descriptions

ACTG 100 Accounting Procedures (3 units)

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.

ACTG 121 Financial Accounting (4 units)

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 International Financial Reporting Standards (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.

ACTG 131 Managerial Accounting (4 units)

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.

ACTG 180 Payroll Accounting (1.5 units)

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.

ACTG 181 Taxation of Individuals Using Tax Software (4 units)

Preparation of Federal and California income tax returns for individuals using tax software and manually. Topics include income tax law, theory, and practice, and preparation of Form 1040 (Individual), Schedules A (Itemized Deductions), B (Interest and Dividends), C (Profit and Loss from a Business), D (Capital Gains and Losses), and tax credits.This course is part of the Enrolled Agent Exam Preparation Series and the CPA Exam Preparation Series [CPE Hours: CPA 60].

ACTG 200 QuickBooks (3 units)

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.