ACCTG 1, ACCOUNTING 1 5 UNITS
Transfer: UC, CSU • Prerequisite: None. • Advisory: Math 20 or higher.
This course introduces the student to the sole proprietorship, partnership, and corporate forms of ownership. This course also familiarizes the student with recording, classifying and interpreting financial data for service and merchandising businesses. It includes a study of the journals, ledgers and financial statements used by these entities. Also covered are computerized accounting systems, internal control, ethics, cash, accounts and notes receivable, merchandise inventory, plant assets and intangible assets, liabilities, and equity accounts.
1001 7:00a-8:05a MTWTh BUS 263 Singleton L J
1002 7:45a-9:15a MWF BUS 119 Staff
1003 7:45a-9:15a TTh BUS 119 Staff
7:45a-9:15a F BUS 263 Staff
1004 8:30a-10:55a TTh BUS 254 Staff
1005 9:30a-11:55a MW BUS 254 Bernstein T D
1006 11:00a-12:30p MWF BUS 263 Trippetti V J
1007 12:45p-3:10p MW BUS 254 Bernstein T D
1008 12:45p-3:10p TTh BUS 119 Brookins G T
1009 12:45p-3:10p TTh BUS 263 Resnick W J
1010 2:15p-4:40p MW BUS 119 Knight R B
1011 4:00p-6:25p MW BUS 263 La Rue Carrigan C A
1012 4:00p-6:25p TTh BUS 254 Fitzgerald R L
1013 Arrange-7 Hours ONLINE-E Halliday P D
Above section 1013 meets for 12 weeks, Sept 20 to Dec 10, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1014 Arrange-7 Hours ONLINE-E Halliday P D
Above section 1014 meets for 12 weeks, Sept 20 to Dec 10, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1015 Arrange-10 Hours ONLINE-E Staff
Above section 1015 meets for 8 weeks, Aug 30 to Oct 22, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1016 Arrange-10 Hours ONLINE-E Haig J
Above section 1016 meets for 8 weeks, Oct 25 to Dec 17, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
NEW 3122 8:00a-9:20a MW BUS 254 Staff
Arrange-7 Hours
Above section 3122 meets for 8 weeks, Oct 25 to Dec 17, and is a hybrid class taught on campus and online via the internet. For additional information, go to smconline.org (schedule of classes).
4001 5:00p-7:25p MW BUS 119 Larizadeh M R
4002 6:45p-9:10p TTh BUS 254 Nault W H
4003 7:30p-9:55p MW BUS 254 Singleton L J
ACCTG 2, ACCOUNTING 2 5 UNITS
Transfer: UC, CSU • Prerequisite: Accounting 1.
This course is a continuation of Accounting 1. It covers the corporate form of organization, the time value of money, long-term liabilities, investments and international operations, and the Statement of Cash Flows. It further covers a study of managerial accounting, including financial statement analysis, job and process costing systems, cost-volume-profit analysis, budgeting, standard costing, performance evaluation for decentralized operations differential analysis and capital investment analysis.
1018 8:30a-10:55a MW BUS 263 Brookins G T
1019 8:30a-10:55a TTh BUS 263 Resnick W J
1020 9:30a-11:00a MWF BUS 119 Schapa M
1021 12:45p-3:10p MW BUS 263 Resnick W J
1022 12:45p-3:10p TTh BUS 254 Halliday P D
1023 2:15p-4:40p MW BUS 106 Staff
1024 4:00p-6:25p TTh BUS 263 Daniel C
1025 Arrange-7 Hours ONLINE-E Roche A S
Above section 1025 meets for 12 weeks, Sept 20 to Dec 10, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1026 Arrange-7 Hours ONLINE-E Andre J M
Above section 1026 meets for 8 weeks, Oct 25 to Dec 17, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
4004 7:30p-9:55p MW BUS 119 Hanson M D
4005 7:30p-9:55p TTh BUS 263 Singleton L J
ACCTG 3, INTERMEDIATE ACCOUNTING I 5 UNITS
Transfer: CSU • Prerequisite: Accounting 2.
Basic pronouncements of the Financial Accounting Standards Board and their applications to accounting are covered in this course, along with cash and temporary investments, receivables, inventory valuation, and estimating procedures.
4006 6:00p-8:25p TTh BUS 119 Brookins G T
ACCTG 5, ADVANCED ACCOUNTING 5 UNITS
Transfer: CSU • Prerequisite: Accounting 3.
This course includes the study of business combinations and covers in depth the preparation of consolidated financial statements. Additional topics include accounting for international operations, partnerships, estates and trusts, and for governmental units.
1027 Arrange-5 Hours ONLINE-E Sheth S S
Above section 1027 is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
ACCTG 10A, INTERMEDIATE ACCOUNTING A 3 UNITS
Transfer: CSU • Prerequisite: Accounting 2 or 1C.
Basic pronouncements of the Financial Accounting Standards Board and their applications to accounting are covered in this course, along with cash, receivables, temporary investments, the time value of money, income and cash flow statements and estimating procedures.
1028 Arrange-6 Hours ONLINE-E Bernstein T D
Above section 1028 meets for 8 weeks, Aug 30 to Oct 22, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
ACCTG 10B, INTERMEDIATE ACCOUNTING B 3 UNITS
Transfer: CSU • Prerequisite: Accounting 10A.
A continuation of Intermediate Accounting A (ACCTG 10A), this course includes further study of the basic pronouncements of the Financial Accounting Standards Board and their applications to accounting. Covered in detail in this course are inventories, land, buildings, equipment, intangible assets, current and long term liabilities and contingencies and stockholders’ equity (paid-in capital and retained earnings.)
1029 Arrange-6 Hours ONLINE-E Staff
Above section 1029 meets for 8 weeks, Oct 25 to Dec 17, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
ACCTG 10C, INTERMEDIATE ACCOUNTING C 4 UNITS
Transfer: CSU • Prerequisite: Accounting 10B or 3.
A continuation of Intermediate Accounting A and B (ACCTG 10A, 10B), this course includes further study of the basic pronouncements of the Financial Accounting Standards Board and their applications to accounting. Covered in detail in this course are investments, earnings per share, financial statement analysis, revenue recognition, accounting for income taxes, pensions, leases, and full disclosure in financial reporting.
1030 Arrange-8 Hours ONLINE-E Bernstein T D
Above section 1030 meets for 8 weeks, Aug 30 to Oct 22, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
ACCTG 11, COST ACCOUNTING 3 UNITS
Transfer: CSU • Prerequisite: Accounting 2.
This course focuses on cost accounting theory with emphasis on job order and process cost accounting, accounting methods for material, labor, and factory overhead, and preparation of financial statements from cost data. Topics include cost management concepts, activity cost behavior, job order costing, process costing, budgeting, standard costing, cost/volume/profit analysis, and tactical decision making.
1031 Arrange-5 Hours ONLINE-E Sheth S S
Above section 1031 meets for 12 weeks, Sept 20 to Dec 10, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
NEW 4618 6:45p-9:50p Th LV 9 Staff
ACCTG 12, AUDITING 3 UNITS
Transfer: CSU • Prerequisite: Accounting 2.
This course covers the role and responsibility of Certified Public Accountants in the audit of financial statements. Emphasis will be placed on verification of balance sheets and internal control of accounting systems and cycles. Topics include sampling techniques, workpaper preparation, flow-charting, AICPA statements of auditing standards, professional ethics, legal liability, audit reports, and audit programs.
1032 Arrange-5 Hours ONLINE-E Resnick W J
Above section 1032 meets for 12 weeks, Sept 20 to Dec 10, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
ACCTG 15, PERSONAL INCOME TAX 3 UNITS
Transfer: CSU • Prerequisite: Accounting 2.
Tax laws, accounting procedures and preparation of returns required for federal and California state income taxes as they apply to individuals are studied.
1033 Arrange-6 Hours ONLINE-E Schapa M
Above section 1033 meets for 8 weeks, Aug 30 to Oct 22, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1034 Arrange-6 Hours ONLINE-E Schapa M
Above section 1034 meets for 8 weeks, Oct 25 to Dec 17, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
ACCTG 16, SPECIAL PROBLEMS – CORPORATE TAXATION 3 UNITS
Transfer: CSU • Prerequisite: Accounting 15.
Tax laws, accounting procedures, and return preparation are studied in this course to understand the information required for federal corporate income tax and the California franchise tax.
1035 Arrange-6 Hours ONLINE-E Schapa M
Above section 1035 meets for 8 weeks, Aug 30 to Oct 22, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1036 Arrange-6 Hours ONLINE-E Schapa M
Above section 1036 meets for 8 weeks, Oct 25 to Dec 17, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
ACCTG 21, SMALL BUSINESS ACCOUNTING 3 UNITS
• Prerequisite: None.
This survey course covers basic bookkeeping principles and practices and the use of records to help the business manager better understand common business terms, transactions, and record keeping in small businesses.
1037 11:15a-12:35p MW BUS 119 Schapa E J
ACCTG 31A, EXCEL FOR ACCOUNTING 3 UNITS
Transfer: CSU • Prerequisite: Accounting 1 or 21.
This course includes a detailed study of accounting using the Excel spreadsheet package. Topics include the use of functions and formulas of Excel with emphasis on accounting as a financial analysis tool. Students are expected to have a working knowledge of Windows.
Instructional materials fee of $2 must be paid at time of enrollment.
1038 Arrange-6 Hours ONLINE-E Valdivia O
Above section 1038 meets for 8 weeks, Oct 25 to Dec 17, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
ACCTG 35, COMPUTER ACCOUNTING 3 UNITS
Transfer: CSU • Prerequisite: Accounting 1.
This course provides the student with a realistic approach to computerized, integrated accounting principles using Quick BooksPro software package. Students will work with the various components of an accounting system in an ongoing business, as well as set up an accounting system for a new company.
Instructional materials fee of $3 must be paid at time of enrollment.
Accounting 35 is the same class as CIS 35. Student may earn credit for one, but not for both.
1039 9:30a-10:50a TTh BUS 259 Nelson L G
Arrange-2 Hours
1367 Arrange-7 Hours ONLINE-E Zimmerman W L
Above section 1367 meets for 12 weeks, Sept 20 to Dec 10, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).