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.

ACTG 250 Certified Bookkeeper AIPB Preparation (3 units)

Certified Bookkeeper Preparation class in order to take the AIPB (American Institute of Professional Bookkeepers) 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 Certified Bookkeeper's examinations during the course.

ACTG 695 Independent Study (0.5- 3 units)

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.