ACCOUNTING COURSES OFFERED

Business 1A
Financial Accounting

This is an introductory course covering the fundamentals of financial accounting of the corporate entity. Topics include ethics, the analysis, recording, and summarizing of accounting transactions on the accrual basis in preparing financial statements. An emphasis will be on accounting as an information system to meet the demands of users for decision making. Computer applications are integrated into the homework. 

Business 1B
Managerial Accounting

This course emphasizes advanced accounting theory, principles and practices for the corporation form of ownership. A major focus of the course is on managerial, cost, and manufacturing accounting and related issues in the corporate environment. 

Business 2A
Intermediate Accounting

This course emphasizes advanced financial accounting theory and practice for the corporate form of ownership. A major focus of the course is on the preparation and analysis of complex financial statements, notes and special reporting issues. 

Business 2B
Intermediate Accounting

This course is a continuation of the study of advanced financial and managerial accounting theory and practice for the corporate form of ownership. The emphasis of the course is on the analysis, evaluation, and preparation of complex corporate financial statements including notes, special topics, and extenuating circumstances and the resulting reporting issues.

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Business 3
QuickBooks

2 units; 1.5 hours lecture, 1.5 hours lab
Credit, degree applicable
Transfer CSU

In this course students will be introduced to basic financial record keeping software using the double-entry system for recording transactions.  Emphasis will be placed on how to use the accounting application software in a small business environment.
Note:  Letter grade or P/NP option. 

Business 4
Cost Accounting

This course emphasizes the theory and practice of cost accounting and cost procedures used in business and industry. Major topics include job order, process costing, and standard cost methods. 

Business 5A
Income Tax Accounting

This course emphasizes income tax regulations pertaining to individual and business income tax reporting. Major topics include income inclusions, exclusions, exemptions, capital gains and losses, business and individual deductions. 

Business 5C
Income Tax Microcomputer Applications

1 unit; 0.5 hour lecture, 1 hour lab
Prerequisite:  Business 5A with a minimum grade of C
or concurrent enrollment or equivalent experience
Credit, degree applicable
Transfer CSU

This course is an introduction to computer application in tax preparation and planning.  A major focus of the course is on preparation and analysis of tax returns by using a current tax software program.
Note:  Letter grade or P/NP option.

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