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 8:30a-12:00p MTWTh BUS 119 Fitzgerald R L
1002 8:30a-12:00p MTWTh BUS 263 Litt A B
1003 12:30p-4:00p MTWTh BUS 119 Fitzgerald R L
12:30p-4:00p MTWTh BUS 119 Litt A B
1004 Arrange-15 Hours ONLINE-E Halliday P D
Above section 1004 meets for 8 weeks, Jun 16 to Aug 08, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1005 Arrange-15 Hours ONLINE-E Resnick W J
Above section 1005 meets for 8 weeks, Jun 16 to Aug 08, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1006 Arrange-15 Hours ONLINE-E Demetre N J
Above section 1006 meets for 8 weeks, Jun 16 to Aug 08, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1007 Arrange-15 Hours ONLINE-E Andre J M
Above section 1007 meets for 8 weeks, Jun 16 to Aug 08, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1008 Arrange-15 Hours ONLINE-E Haig J
Above section 1008 meets for 8 weeks, Jun 16 to Aug 08, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1009 Arrange-15 Hours ONLINE-E Hanson M P
Above section 1009 meets for 8 weeks, Jun 16 to Aug 08, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
4001 6:30p-9:15p MTWTh BUS 254 Cowan J R
Above section 4001 meets for 8 weeks, Jun 16 to Aug 07.
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.
1010 8:30a-12:00p MTWTh BUS 254 Trippetti V J
1011 12:30p-4:00p MTWTh BUS 254 Litt A B
1012 Arrange-15 Hours ONLINE-E Bernstein T D
Above section 1012 meets for 8 weeks, Jun 16 to Aug 08, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1013 Arrange-15 Hours ONLINE-E Roche A S
Above section 1013 meets for 8 weeks, Jun 16 to Aug 08, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1014 Arrange-15 Hours ONLINE-E Kim J S
Above section 1014 meets for 8 weeks, Jun 16 to Aug 08, and is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1015 Arrange-15 Hours ONLINE-E Staff
Arrange-Time ONLINE-E Bernstein T D
Above section 1015 meets for 8 weeks, Jun 16 to Aug 08, 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.
1017 Arrange-9 Hours ONLINE-E Lu M
Above section 1017 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.)
1018 Arrange-9 Hours ONLINE-E Lu M
Above section 1018 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.
1019 Arrange-12 Hours ONLINE-E Carballo P S
Above section 1019 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.
1020 Arrange-9 Hours ONLINE-E Schapa M
Above section 1020 is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
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.
1021 Arrange-9 Hours ONLINE-E Schapa M
Above section 1021 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.
4003 6:30p-9:40p MW BUS 119 Hicks L E
Above section 4003 meets for 8 weeks, Jun 16 to Aug 06.
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.
1022 Arrange-9 Hours ONLINE-E Valdivia O
Above section 1022 is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).
1023 Arrange-9 Hours ONLINE-E Valdivia O
Above section 1023 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 1 or 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.
4004 6:30p-9:40p MW BUS 255 Nault W H
Arrange-5 Hours
Above section 4004 meets for 8 weeks, Jun 16 to Aug 06.
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.
4005 6:30p-9:40p TTh BUS 207 Shishido K M
Above section 4005 meets for 8 weeks, Jun 17 to Aug 07.
ACCTG 88A, Independent Studies in Accounting 1 unit
Transfer: CSU
Please see “Independent Studies” section.
1024 Arrange-3 Hours BUS 220 Chandler F G
ACCTG 88B, Independent Studies in Accounting 2 units
Transfer: CSU
Please see “Independent Studies” section.
1025 Arrange-6 Hours BUS 220 Chandler F G