Accounting courses -- Fall 2024 & Intersession/Spring 2025
ACCT - ACCOUNTING --- FALL 2024
ACCT A101 -- Financial Accounting
Fundamentals of financial accounting relating to corporations. Application of widely used accounting theory and practice for both service and merchandise enterprises. Preparation and analysis of financial statements. This course may also be offered online.
ACCT A102 -- Managerial Accounting
Introduction to management's use of accounting information for planning, control, and decision-making within an organization. Covers both traditional and contemporary topics, including product costing, overhead, budgeting, cash flow, financial statement analysis, and decision-making tools. This course may also be offered online.
ACCT A110 --- Excel for Accounting and Finance
This course includes a detailed study of accounting using Excel spreadsheet software. Topics include the use of functions and formulas in Excel with emphasis on accounting as a financial analysis tool. Students are expected to have a working knowledge of Windows.
ACCT A210 --- Cost Accounting
Covers cost accounting concepts and practices. Includes the determination, analysis, and control of product costs (materials, labor, and overhead) through traditional and advanced costing systems. Other managerial tools such as budgeting and break-even analysis and cost accounting on government contracts are also considered.
ACCT A212 --- Intermediate Accounting 1
An intensive study and application of Generally Accepted Accounting Principles (GAAP) and International Accounting Standards (IAS) for asset valuation, income measurement, and financial statement presentation for business organizations, including the processes through which GAAP and IAS have evolved. The emphasis in this course is on the basic financial statements and related footnotes, the time value of money, the valuation and presentation of assets, current liabilities, and related income statement accounts, and other special accounting topics. International accounting standards (IAS) will be presented parallel to GAAP due to the convergence of both sets of standards within the next five years. Suitable for CPA Exam preparation.
ACCT A218 --- Auditing
Examines the use of financial statement audits and details the audit process. Topics include professional responsibilities of auditors, audit design, sampling approaches, substantive testing, testing controls, and audit report formulation and communication.
ACCT - ACCOUNTING --- INTERSESSION/SPRING 2025
ACCT A101 -- Financial Accounting
Fundamentals of financial accounting relating to corporations. Application of widely used accounting theory and practice for both service and merchandise enterprises. Preparation and analysis of financial statements. This course may also be offered online.
ACCT A102 -- Managerial Accounting
Introduction to management's use of accounting information for planning, control, and decision-making within an organization. Covers both traditional and contemporary topics, including product costing, overhead, budgeting, cash flow, financial statement analysis, and decision-making tools. This course may also be offered online.
ACCT A110 --- Excel for Accounting and Finance
This course includes a detailed study of accounting using Excel spreadsheet software. Topics include the use of functions and formulas in Excel with emphasis on accounting as a financial analysis tool. Students are expected to have a working knowledge of Windows.
ACCT A116 --- Business Taxation
Topics will include rules related to the organization, life, and dissolution of corporations, partnerships, S-corporations, and LLCs. Tax research and planning issues are considered.
ACCT A218 --- Accounting Ethics
Designed to expose students to a comprehensive coverage of ethical and professional issues encountered by accounting professionals. Prepares students to meet part of the ethics requirement for becoming a Certified Public Accountant in the State of California. Primarily focuses on ethics pertaining to the Accounting profession.
ACCT A219 --- Payroll
Creation of a payroll cycle, recording of payroll information, payroll transmittal and verification with Output reports that reflect both Federal and State of California's laws and policies. Prepares students for FPC Designation Exam.
ACCT A213 --- Intermediate Accounting 2
A continuation of the intensive study and application of GAAP and IAS begun in ACCT A212. The emphasis in this course is on the valuation and presentation of long-term liabilities, stockholders equity, revenue recognition, revenue and related income statement accounts, income taxes, leases, footnote disclosures required by GAAP and IAS, and other special/current accounting topics.