Page 75 - 2018-2019 Catalog

Accounting

ACCT 001 Principles of Accounting - Financial 4.0 Units ACCT 176 Intermediate Accounting 3.0 Units
Course Advisory: Eligible for ENGL 001 and MATH 330. Prerequisite: ACCT 001 with a minimum grade of C.
Transferable to UC/CSU Course Advisory: Working knowledge of Excel.
Hours: 64-72 lecture. Hours: 48-54 lecture.
A study and analysis of accounting as an information Accounting theory as applied to common issues faced by
system, its importance and use by external users such accountants in today’s businesses. Lecture, group-study,
as investors, creditors, and others making decisions. and computer-based study emphasize the conceptual
The course covers the accounting cycle, application of framework, the four major financial statements, footnotes,
the generally accepted accounting principles, financial and present-value concepts. The class helps prepare
reporting, and statement analysis, including issues relating the student for an entry-level position in a professional
to the valuation of assets, liabilities, and equity, the accounting career.
recognition of revenue and expenses, cash flow, internal
controls, ethics, and International Financial Reporting ACCT 177 Cost Accounting 3.0 Units
Standards. (C-ID ACCT 110) Prerequisite: ACCT 002 with a minimum grade of C.
Hours: 48-54 lecture.
ACCT 002 4.0 Units A comprehensive study and analysis of manufacturing
Principles of Accounting - Managerial costs as they apply to planning, controlling, and
Prerequisite: ACCT 001 with a minimum grade of C. determining unit costs, inventory valuation, and income.
Course Advisory: Working knowledge of Excel.
Transferable to UC/CSU ACCT 180 Introduction To Accounting 3.0 Units
Hours: 64-72 lecture. Course Advisory: SCC minimum English and
A study and analysis of how managers use accounting Math standards.
information in decision-making, planning, directing Hours: 48-54 lecture.
operations, and controlling, to include the following: A study and analysis of the accounting cycle for a
terms and concepts; job order cost accounting; process merchandising business and professional enterprises,
cost accounting; departmental accounting; product payroll accounting, accruals and deferrals, accounting
analysis; pricing decisions; flexible budgeting; standard systems, error correction, and financial reporting.
cost analysis; cost-volume-profit analysis; preparation of
operational, capital and financial budgets; and analysis ACCT 183 Principles Of Income Tax 3.0 Units
of financial reporting in manufacturing and service Course Advisory: SCC minimum English and
environments. (C-ID ACCT 120) Math standards.
Hours: 48-54 lecture
ACCT 050 Computer Accounting 3.0 Units A comprehensive study and analysis of the principles of
Prerequisite: ACCT 001. federal income tax applied to individual, partnership,
Course Advisory: SCC minimum English and informational, and corporate tax returns.
Math standards.
Transferable to CSU
Hours: 48-54 lecture.
A hands-on course covering a complete computerized
accounting system. Topics include a review of basic
accounting concepts, preparation of business reports and
graphs, and the creation of an accounting system for
a company.

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