Accounting Courses

Accounting Courses

The following courses may or may not be available each semester. Please search below for current offerings.

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Degrees/Certificates offered within program:

ACC - Accounting

ACC-001A: Financial Accounting (4.0 Lecture) (Min Credits: 4)

Advisory MAT 903. This is the study of accounting as an information system, examining why it is important and how it is used by investors, creditors, and others to make decisions. The course covers recording and reporting of business transactions, generally accepted accounting principles, financial statements, and statement analysis.

ACC-001B: Managerial Accounting (4.0 Lecture) (Min Credits: 4)

Advisory MAT 903 Prerequisite ACC 001A This is the study of how managers use accounting information in decision-making, planning, directing operations and controlling. The course covers cost behavior, cost-volume-profit analysis, profit planning, and performance analysis in manufacturing and service environments.

ACC-021A: Basic Accounting I (2.0 Lecture) (Min Credits: 2)

This is a first course designed to provide a "user-friendly" yet comprehensive introduction to the most basic accounting concepts and procedures. It is recommended for individuals who want an introduction to basic accounting or have had difficulty in introductory accounting. Accounting 021A includes entity concepts, transaction analysis, record-keeping with a single (general) journal and single ledger, basic financial statements, and the accounting cycle through the trial balance. A supplementary basic math review for accounting is also included. Prerequisite NONE Pass/No Pass Option.

ACC-022: Basic Accounting Principles and Procedures (5.0 Lecture) (Min Credits: 5)

This is a step-by-step yet comprehensive introduction to accounting concepts, principles, and procedures. The course is recommended for individuals who are new to accounting, need a review, or who have had difficulty in other accounting courses. This course consists of a foundation module and a completion module that together cover both the theory and procedure elements of the full accounting cycle, for both service and merchandising operations, including financial statement preparation. Cash internal control procedures are included. A supplementary basic math review is also available.

ACC-033: Forecasting Financial Statements Using Excel (1.5 Lecture) (Min Credits: 1.5)

Prerequisite: ACC 001A This course combines the theory and procedure of cash budgeting and financial statement projection with the spreadsheet program Excel. Students build Excel spreadsheet models to project an income statement, balance sheet, and cash flow budget.

ACC-034: Business Financial Planning Using Excel (1.5 Lecture) (Min Credits: 1.5)

Prerequisite ACC 001A This course combines the theory and procedure of financial planning and analysis with the use of the spreadsheet program Excel. Students build Excel spreadsheet models to do loan amortization, capital budgeting, lease vs. buy analysis, and breakeven analysis. ACC 033 is not a prerequisite.

ACC-040: Introduction to Personal Financial Planning (1.0 Lecture) (Min Credits: 1)

This course introduces the major areas of personal financial planning (insurance, investment, tax, retirement, and estate). Income statements, balance sheets and budgets are introduced, and students prepare their own personal budgets and statements of net worth.

ACC-041: Insurance Planning (1.0 Lecture) (Min Credits: 1)

This course introduces fundamental insurance concepts, then uses these concepts to determine the amount and type of insurance needed. Life insurance (term and cash value), health, disability, property (homeowners' and automobile) and liability insurance will be studied, then students will prepare their own personal insurance plans.

ACC-042: Investment Planning (1.0 Lecture) (Min Credits: 1)

This course introduces fundamental investment concepts such as risk, return, diversification, and how financial markets work. The course covers common stock, fixed-income securities, mutual funds and other investments. Students prepare their own personal statement of net worth and use asset allocation to design an investment portfolio.

ACC-043: Tax Planning (1.0 Lecture) (Min Credits: 1)

This course covers calculation of the federal income tax and strategies to help save federal income taxes or defer them to later years. Students will calculate their own federal income tax liability, then use at least one method to plan a reduction in taxes for the next year. Use of tax software is optional.

ACC-044: Retirement Planning (1.0 Lecture) (Min Credits: 1)

This course covers company pension and retirement plans, individual retirement plans and social security benefits. Students use a retirement savings worksheet to estimate their own savings needs for retirement.

ACC-045: Estate Planning (1.0 Lecture) (Min Credits: 1)

This course covers estate planning techniques and terminology such as wills, probate, joint tenancy with right of survivorship, trusts, contractual transfers, the federal gift tax and estate tax, federal income taxes on the estate, and inheritance taxes. Students will determine the best way to hold title to property, and they will calculate the federal gift and estate tax.

ACC-051A: Taxation of Individuals (4.0 Lecture) (Min Credits: 4)

This course covers Federal and California tax laws and preparation for individuals and small businesses. Eligibility for ENGL 001A and READ 054 Advisory ACC 001A Advisory MAT 903

ACC-051B: Taxation of Business Entities (3.0 Lecture) (Min Credits: 3)

Advisory: MAT 903 Advisory: ACC 001A The course, through problems and case studies, develops a basic understanding of the taxation principles applied to partnerships, corporations, estates and trusts with an emphasis on tax research and written communication skills.

ACC-052: Payroll and Business Tax Accounting (3.0 Lecture) (Min Credits: 3)

Prerequisite ACC 001A Advisory MAT 903 This course offers a thorough study of payroll preparation, payroll taxes, sales taxes, and personal property taxes.

ACC-053A: Volunteer Income Tax Assistance (VITA) I (3.0 Lecture) (Min Credits: 3)

This course allows students to receive training in the preparation of tax returns. Following this course students can enroll in ACC 053B where they may assist low-income individuals in the preparation of their tax returns.

ACC-053B: Volunteer Income Tax Assistance (VITA) II (0.5 Lecture/0.5 Lab) (Min Credits: 1)

Prerequisite ACC 053A Advisory ACC 051A Advisory MAT 903 This course allows students who have successfully passed ACC 053A to apply their tax knowledge by assisting low-income individuals and families with their tax preparation through the VITA program for the current year.

ACC-053C: Volunteer Income Tax Assistance (VITA) III (0.5 Lecture/0.5 Lab) (Min Credits: 1)

Prerequisite ACC 053B Advisory MAT 903 Advisory ACC 051A This course allows students who have successfully passed ACC 053B to work on advanced tax situations, focus on quality control procedures, and develop the additional leadership skills needed to run a tax center.

ACC-057A: Cost Accounting (4.0 Lecture) (Min Credits: 4)

Prerequisite ACC 001B Advisory MAT 903 This course covers cost accounting terminology, techniques and systems for managerial decision making. Topics include various costing systems, activity-based costing, budgeting and variance analysis, cost volume profit analysis, pricing decisions, the balanced scorecard, capital budgeting, and ethics.

ACC-058A: Intermediate Accounting I (4.0 Lecture) (Min Credits: 4)

Advisory: MATH 903 Prerequisite: ACCTG 001A. This course is a review of financial accounting with in-depth analysis of balance sheet accounts, time value of money, and accounting theory.

ACC-058B: Intermediate Accounting II (4.0 Lecture) (Min Credits: 4)

Advisory: ACC 058A Advisory: MAT 903 Prerequisite: ACC 001A This course covers principles, control and theory of accounting for liabilities and equities, preparation and analysis of cash flow statements, and financial statement analysis.

ACC-059A: Financial Auditing (4.0 Lecture) (Min Credits: 4)

Prerequisite: ACC 001A Advisory: ACC 058A Advisory: ACC 058B The course covers auditing and its environment including ethics, legal issues, fraud, auditing procedures, work paper preparation and report writing.

ACC-060: Computerized Accounting: QuickBooks (3.0 Lecture) (Min Credits: 3)

Advisory: ACC 001A It is recommended that students have completed, or be concurrently enrolled in, ACC 001A or have previous accounting experience. Students use QuickBooks software to set up, enter transactions, and produce reports.

ACC-070: Ethics in Accounting (3.0 Lecture) (Min Credits: 3)

Prerequisite ACC 001A This course involves the study of ethical problems which arise within accounting and corporate management. The focus is on ethical issues in corporate case studies such as Enron, Worldcom, Sunbeam, and Madoff.

ACC-073: Accounting Information Systems (4.0 Lecture) (Min Credits: 4)

Prerequisite ACC 001A Using SAP, an enterprise resource system (ERP) adopted by the majority of Fortune 1000 companies, students will gain valuable and practical skills in Accounting Information Systems, common business processes, basic database designs, and systems controls. The skills built will be useful for individuals planning to take additional higher level business, accounting, and/or information systems classes; seeking careers in the accounting / finance department of organizations; or interested in becoming an auditor, analyst, or consultant.