Accounting Courses
See the Accounting Department for more information. View a list of Accounting degrees and certificates.
ACC - Accounting
ACC-001A: Financial Accounting (4.0 Units) (Min Credits: 4.0)
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 Units) (Min Credits: 4.0)
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-023: Small Business Accounting (3.0 Units) (Min Credits: 3.0)
Total Lecture: 54 hours Acceptable for credit: California State University This course is designed as a non-theoretical, practical approach to accounting with special emphasis on accounting for the smaller business establishments including the basic bookkeeping cycle, petty cash, bank reconciliations, and payroll accounting. Pass/No Pass Option.
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-046: Personal Finance (3.0 Units) (Min Credits: 3.0)
Fundamentals of personal finance including financial planning, money management, income and asset protection, and investments. Course material covered includes calculations and problem solving related to budgeting, managing income taxes, building and maintaining good credit, large personal assets purchases, managing property and liability risk, investment fundamentals, and retirement and estate planning. Students prepare their own personal budgets and statements of net worth. The time value of money and its importance in the financial planning process is stressed. Pass/No Pass Option.
ACC-051A: Taxation of Individuals (4.0 Units) (Min Credits: 4.0)
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 Units) (Min Credits: 3.0)
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 Units) (Min Credits: 3.0)
Prerequisite ACC 001A Advisory MAT 903 This course offers a thorough study of payroll preparation, payroll taxes, sales taxes, and personal property taxes.
ACC-057A: Cost Accounting (4.0 Units) (Min Credits: 4.0)
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 Units) (Min Credits: 4.0)
Advisory: MATH 903 Prerequisite: ACCTG 001A. This course is a review of financial accounting with in-depth analysis of balance sheet accounits, time value of money, and accounting theory.
ACC-058B: Intermediate Accounting II (4.0 Units) (Min Credits: 4.0)
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 Units) (Min Credits: 4.0)
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-061: Quickbooks: Online Software (3.0 Units) (Min Credits: 3.0)
Advisory: ACC 001A. Acceptable for credit: California State University. Students use QuickBooks Online accounting software to set up, enter transactions, and produce reports using general ledger, accounts receivable, accounts payable, financial statement analysis, depreciation, inventory and payroll modules. It is recommended that students have either completed, or are concurrently enrolled in, ACC 001A or have practical accounting experience. Pass/No Pass Option.
ACC-066: Accounting for Governmental and Nonprofit Entities (3.0 Units) (Min Credits: 3.0)
Total Lecture: 54 hours Prerequisite: ACC 001A. Advisory: ACC 001B. Acceptable for credit: California State University. Study of the theory and practice of accounting for federal, state, and local governmental entities and nonprofit organizations. Topics include analysis and application of pronouncements from the Governmental Accounting Standards Board (GASB); fund accounting, operational and cash budgeting, and operational control issues; transaction analysis, financial statement preparation and analysis, and external reporting issues. Accounting for Governmental and Nonprofit Entities includes topics tested on the Financial Accounting and Reporting (FAR) section of the CPA exam. This course is part of the CPA Exam Preparation Series, which is intended to meet the education requirement to sit for the CPA exam. Students who intend to transfer should take this course at their transfer school. Pass/No Pass Option.
ACC-067: Advanced Accounting (4.0 Units) (Min Credits: 4.0)
Total Lecture: 72 hours. Prerequisite: ACC 001A Advisory: ACC 058A and ACC 058B. Acceptable for credit: California State University. Advanced Accounting is the last in the series of financial accounting courses. Topics covered in this class include: accounting for consolidations, investments in other corporations, foreign currency transactions, and partnerships. Advanced Accounting includes topics tested on the Financial Accounting and Reporting (FAR) section of the CPA exam. This course is part of the CPA Exam Preparation Series, which is intended to meet the education requirement to sit for the CPA exam. Students who intend to transfer should take this course at their transfer school. Pass/No Pass Option.
ACC-070: Ethics in Accounting (3.0 Units) (Min Credits: 3.0)
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 Units) (Min Credits: 4.0)
Total Lecture: 72 hours. Prerequisite: ACC 001A. Acceptable for credit: California State University. mUsing 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. Grade only.
ACC-075: Cloud Computing And Analytics In Accounting (4.0 Units) (Min Credits: 4.0)
Total Lecture: 72 hours. Prerequisite: ACC 001A. Acceptable for credit: California State University Students will learn cloud accounting and analytics theory through hands-on exercises using SAP Business ByDesign. SAP (Systems, Applications, and Products in Data Processing) is the number one Enterprise Resource Planning (ERP) software vendor in the world. Its ByDesign system is a cloud-based ERP solution for small-to-medium enterprises. Students will also use Excel and Power BI for data analytics and visualization capabilities. This course is useful as preparation for higher level business, accounting, and/or analytics courses, for careers in accounting and finance, or for work as an analyst, data scientist, or consultant. Grade only.
ACC-077: Cloud Computing And Analytics In Accounting (4.0 Units) (Min Credits: 4.0)
Total Lecture: 72 hours. Prerequisite: ACC 001A and ACC 073. Advisory: ACC 058A and ACC 058B. Acceptable for credit: California State University. This course examines the relationships and impacts between business processes and enterprise resource planning (ERP) systems to effectively manage major businesses. Students learn the integration concepts, challenges, common practices, and opportunities by doing hands-on configuration cases, using the world's #1 ERP system, SAP. Through various individual and teamwork, students will gain project facilitation exposure, make business decisions, and perform basic analysis utilizing large datasets from the ERP-based business information. This is a key course to take to prepare for the exceptionally marketable SAP Application Associate certification, also known as "TS410 Certified." Pass/No Pass Option.