ACCTG 1, Accounting 1 5 units
Transfer: UC, CSU • CAN: Business 2. • Prerequisite: None. • Advisory: Math 20.
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 Platz W A
1002 9:30a-11:55a MW BUS 119 Schapa E J
1003 9:30a-11:55a MW BUS 254 Bernstein T D
1004 9:30a-11:55a TTh BUS 119 Knight R B
1005 12:45p-3:10p MW BUS 119 Haig J
1006 12:45p-3:10p TTh BUS 254 Halliday P D
1007 12:45p-3:10p TTh BUS 119 Resnick W J
1008 3:20p-5:45p MW BUS 119 Fitzgerald R L
1009 3:20p-5:45p TTh BUS 119 Nault W H
3:20p-5:45p TTh BUS 119 Litt A B
1013 Arrange-5 Hours ONLINE-E Bernstein T D
Above section 1013 is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1014 Arrange-5 Hours ONLINE-E Bernstein T D
Above section 1014 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 Resnick W J
Above section 1015 meets for 8 weeks, Aug 25 to Oct 17, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1012 Arrange-10 Hours ONLINE-E Resnick W J
Above section 1012 meets for 8 weeks, Aug 25 to Oct 17, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1010 Arrange-7 Hours ONLINE-E Halliday P D
Above section 1010 meets for 12 weeks, Sep 15 to Dec 05, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1011 Arrange-7 Hours ONLINE-E Halliday P D
Above section 1011 meets for 12 weeks, Sep 15 to Dec 05, 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 Demetre N J
Above section 1016 meets for 8 weeks, Oct 20 to Dec 12, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
4001 5:00p-7:25p MW BUS 251 Larizadeh M R
4002 6:45p-9:10p MW BUS 119 Fitzgerald R L
6:45p-9:10p MW BUS 119 Staff
4003 6:45p-9:10p TTh BUS 254 Nault W H
NEW 4600 6:45p-9:50p M HSS 203 Cowan J R
6:45p-9:50p W LA 237 Cowan J R
9:00a-1:00p Sat HSS 203 Cowan J R
Above section 4600 meets for 8 weeks, Oct 20 to Dec 13.
ACCTG 2, Accounting 2 5 units
Transfer: UC, CSU • CAN: Business 4. • 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.
1017 8:30a-10:55a MW BUS 263 Trippetti V J
1018 8:30a-10:55a TTh BUS 254 Litt A B
1019 12:45p-3:10p MW BUS 254 Lu M
1020 12:45p-3:10p TTh BUS 251 Knight R B
12:45p-3:10p TTh BUS 251 Litt A B
1021 12:45p-3:10p TTh BUS 263 Huang AI M
1022 4:00p-6:25p MW BUS 254 Lu M
1023 4:00p-6:25p TTh BUS 254 Huang AI M
1025 Arrange-5 Hours ONLINE-E Roche A S
Above section 1025 is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1024 Arrange-10 Hours ONLINE-E Bernstein T D
Above section 1024 meets for 8 weeks, Aug 25 to Oct 17, 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 Huang AI M
Arrange-Time Haig J
Above section 1026 meets for 12 weeks, Sep 15 to Dec 05, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1027 Arrange-10 Hours ONLINE-E Andre J M
Above section 1027 meets for 8 weeks, Oct 20 to Dec 12, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
4004 6:45p-9:10p MW BUS 254 Cowan J R
4005 6:45p-9:10p TTh BUS 263 Staff
4006 7:30p-9:55p TTh BUS 119 Kim J S
ACCTG 7, Advanced Accounting: Special Topics 3 units
Transfer: CSU • Prerequisite: Accounting 4 or 10C.
This course may be taken before Accounting 6.
This course covers special accounting topics, including accounting for foreign currency transactions, partnerships, estates and trusts, state and local governments and accounting research.
1029 Arrange-6.5 Hours ONLINE-E Huang AI M
Above section 1029 meets for 8 weeks, Oct 20 to Dec 12, and 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.
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.
1030 Arrange-6.5 Hours ONLINE-E Lu M
Above section 1030 meets for 8 weeks, Aug 25 to Oct 17, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1032 Arrange-6.5 Hours ONLINE-E Hanson M P
Above section 1032 meets for 8 weeks, Aug 25 to Oct 17, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1031 Arrange-6.5 Hours ONLINE-E Lu M
Above section 1031 meets for 8 weeks, Oct 20 to Dec 12, 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.)
1034 Arrange-6.5 Hours ONLINE-E Carballo P S
Above section 1034 meets for 8 weeks, Aug 25 to Oct 17, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1033 Arrange-6.5 Hours ONLINE-E Carballo P S
Above section 1033 meets for 8 weeks, Oct 20 to Dec 12, 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.
NEW 3357 Arrange-6.5 Hours ONLINE-E Hanson M P
Above section 3357 meets for 8 weeks, Aug 25 to Oct 17, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1035 Arrange-8 Hours ONLINE-E Lu M e
Above section 1035 meets for 8 weeks, Oct 20 to Dec 12, 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.
1036 Arrange-4.5 Hours ONLINE-E Hanson M P
Above section 1036 meets for 12 weeks, Sep 15 to Dec 05, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
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.
1037 Arrange-4.5 Hours ONLINE-E Resnick W J
Above section 1037 meets for 12 weeks, Sep 15 to Dec 05, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
NEW 3340 Arrange-4.5 Hours ONLINE-E Resnick W J
Above section 3340 meets for 12 weeks, Sep 15 to Dec 05, 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.
Internal Revenue Service tax laws and regulations and accounting procedures are studied in this course to enable the tax professional to apply the information to completing federal and California state individual income taxes.
1038 Arrange-3 Hours ONLINE-E Schapa M
Above section 1038 is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1039 Arrange-3 Hours ONLINE-E Schapa M
Above section 1039 is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
4007 6:45p-9:50p M BUS 263 Schapa M
ACCTG 16 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.
1040 Arrange-3 Hours ONLINE-E Schapa M
Above section 1040 is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1041 Arrange-6.5 Hours ONLINE-E Schapa M
Above section 1041 meets for 8 weeks, Oct 20 to Dec 12, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
ACCTG 21, Business Bookkeeping 3 units
• Prerequisite: None.
A survey course of basic bookkeeping principles and practices and the use of records to help bookkeepers and business owners/managers better understand common business terms, transactions and record keeping in small businesses. This course provides the student with the basic accounting concepts and procedures required for all businesses. Through lecture and problem solving, the student will learn to do a full set of books pertaining to a small business enterprise. Topics covered include analyzing and classifying business transactions, financial statements, worksheets and adjusting entries, bank reconciliations, payroll, specialized journals, and tax aspects of small businesses.
4008 6:00p-9:05p T BUS 106 Schapa E J
ACCTG 26, Advanced Business Law 3 units
Transfer: UC, CSU • Prerequisite: Business 5.
This course covers advanced topics in agency, partnerships, corporations, LLCs, torts, legal procedures and other advanced topics.
ACCTG 26 is the same course as Business 6. Students may earn credit for one but not both.
1042 Arrange-4.5 Hours ONLINE-E Halliday Robert C E
Above section 1042 meets for 12 weeks, Sep 15 to Dec 05, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
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.
1043 Arrange-6.5 Hours ONLINE-E Valdivia O
Above section 1043 meets for 8 weeks, Aug 25 to Oct 17, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1044 Arrange-6.5 Hours ONLINE-E Valdivia O
Above section 1044 meets for 8 weeks, Aug 25 to Oct 17, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
ACCTG 31B, Advanced Excel for Accounting 3 units
Transfer: CSU • Prerequisite: Accounting 2 and 31A.
This course includes a detailed study of advanced accounting using the Excel spreadsheet package. Topics include the use of advanced functions and formulas of Excel with emphasis on accounting as a financial analysis tool.
1045 Arrange-6.5 Hours ONLINE-E Valdivia O
Above section 1045 meets for 8 weeks, Oct 20 to Dec 12, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
ACCTG 33, Access for Accounting 3 units
Transfer: CSU • Prerequisite: CIS 4.
This course introduces the Microsoft Access database management system to build the accounting system elements for each of the four main transaction cycles: revenue, purchase, payroll, and production. Topics include creating and maintaining tables; designing, maintaining and querying a database; creating forms and reports; and using VBA procedures on a database.
This course will use Access 2003.
1046 Arrange-6.5 Hours ONLINE-E Valdivia O
Above section 1046 meets for 8 weeks, Oct 20 to Dec 12, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
ACCTG 35, QuickBooks 3 units
Transfer: CSU • Prerequisite: Accounting 1or 21.
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.
Accounting 35 is the same class as CIS 35. Student may earn credit for one, but not for both. This class uses QuickBooks Pro 2008.
1047 9:30a-10:50a TTh BUS 255 Valdivia O
Arrange-2 Hours
1048 Arrange-7 Hours ONLINE-E Zimmerman W L
Above section 1048 meets for 12 weeks, Sep 15 to Dec 05, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1049 Arrange-7 Hours ONLINE-E Zimmerman W L
Above section 1049 meets for 12 weeks, Sep 15 to Dec 05, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
ACCTG 45, Individual Financial Planning 3 units
Transfer: CSU • Prerequisite: None.
This course provides students with the tools to achieve their personal financial goals. It will help them make informed decisions related to spending, saving, borrowing, and investing. Topics covered include personal financial planning; money management; tax strategy; consumer credit; purchasing decisions; insurance; investing in stocks, bonds, mutual funds, and real estate; retirement; and estate planning.
Accounting 45 is the same class as Business 45. Students may earn credit for one, but not for both.
1050 Arrange-4.5 Hours ONLINE-E Halliday P D
Above section 1050 meets for 12 weeks, Sep 15 to Dec 05, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
4009 6:45p-9:50p M BUS 207 Shishido K M
ACCTG 88A, Independent Studies in Accounting 1 unit
Transfer: CSU
Please see “Independent Studies” section.
1051 Arrange-1 Hour BUS 220R Chandler F G
ACCTG 88B, Independent Studies in Accounting 2 units
Transfer: CSU
Please see “Independent Studies” section.
1052 Arrange-2 Hours BUS 220R Chandler F G