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 business. 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 254 Brookins G T
1002 12:30p-4:00p MTWTh BUS 263 Knight R B
4001 6:30p-10:00p MTWTh BUS 254 Daniel C
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.
1003 8:30a-12:00p MTWTh BUS 263 Trippetti V J
1004 12:30p-4:00p MTWTh BUS 119 Litt A B
4002 6:30p-10:00p MTWTh BUS 263 Hanson M P
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.
1005 Arrange-9 Hours ONLINE-E Lu M
Above section 1005 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.)
1006 Arrange-9 Hours ONLINE-E Carballo P S
Above section 1006 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.
1007 Arrange-9 Hours ONLINE-E Schapa M
Above section 1007 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.
1008 Arrange-9 Hours ONLINE-E Schapa M
Above section 1008 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.
4003 6:30p-9:30p TWTh BUS 255 Nault W H
ACCTG 33, Access for Accounting 3 units
Transfer: CSU • Prerequisite: CIS 4.
This course introduces basic Microsoft Access 2003 database management system to build 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; and creating forms and reports.
1009 Arrange-9 Hours ONLINE-E Valdivia O
Above section 1009 is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes). Above section 1009 will use Access 2003.
ACCTG 35, QuickBooks 3 units
Transfer: CSU • Prerequisite: Accounting 1.
This course provides the student with a realistic approach to computerized, integrated accounting principles using Quick BooksPro 2007 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 2007.
1010 Arrange-15 Hours ONLINE-E Scott Jacqueline D
Above section 1010 is a Distance Education course conducted over the internet. For additional information, go to smconline.org (schedule of classes).