Accounting Course Descriptions
ACCOUNTING G100 - 3 Units
Accounting for Small Business
(Formerly known as: Accounting Elements)
This is a beginning course in practical accounting as applied to merchandising firms, professional individuals and to personal service operations. Students become familiar with practical accounting procedures by completing weekly assignments based on lectures and text readings. Some problems will be solved using computer applications. Lecture. Letter grade only. Transferable to CSU.
ACCOUNTING G101 - 4 Units
Advisories: Accounting G100
This course explores the importance of corporate financial accounting and how it is used by investors and creditors to make decisions. It covers the accounting information system, recording and reporting of business transactions, application of generally accepted accounting principles, classified financial statements, and statement analysis. The course includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls and ethics. Some homework problems will be solved using computer applications. Lecture. Letter grade only. Transferable to CSU; UC.
ACCOUNTING G102 - 4 Units
Prerequisites: Accounting G101
This course is the second semester continuation of Acct G101- Financial Accounting. This course provides a study of accounting and financial information used to manage operations. The course content covers cost accounting concepts, cost behavior, cost structure, cost-volume-profit analysis, budgeting, responsibility accounting, and other management-related topics. Some problems will be solved using computer software applications. Lecture. Letter grade only. Transferable to CSU; UC.
ACCOUNTING G110 - 3 Units
Payroll Accounting and Taxation
This course will present a review of the underlying theory and application of various state and federal payroll taxes. Payroll preparation, payroll forms, and recent payroll legislation are covered in detail. Lecture. Letter grade only. Transferable to CSU.
ACCOUNTING G111 - 3 Units
Income Tax - Federal
A review of the theory and application of federal income tax regulations. The course explains the preparation of federal personal income tax returns with minor emphasis on individual returns. Actual forms are used when appropriate. Lecture. Optional pass/no pass grade. Transferable to CSU.
ACCOUNTING G113 - 3 Units
Business Income Tax
(Formerly known as: Business G113)
Advisories: Accounting G111 or Business G111
Study of Federal Income Tax as it relates to small businesses, including recent and proposed tax changes. Lecture. Optional pass/no pass grade. Transferable to CSU.May not be offered each semester.
ACCOUNTING G115 - 3 Units
Issues in Taxation I--EA and CPA Exam Preparation
This course covers theory & application utilizing Internal Revenue Service income tax publications. Topics will include Basis, Property Transactions, Contributions to a Partnership, Partnership Inside & Outside Basis, Corporate Formation, Corporate Liquidations and Redemptions, and Capital Gains & Losses. Knowledge of generally accepted accounting principles is strongly encouraged. This course is designed to meet the requirements of the Enrolled Agent Tax Specialist Certificate and review for CPA certification. Lecture. Optional pass/no pass grade. Transferable to CSU.
ACCOUNTING G117 - 3 Units
Issues in Taxation II--EA and CPA Exam Preparation
A basic course designed to cover theory and application of selected chapters of Internal Revenue Service income tax publications with special emphasis on Circular No. 230. Course includes the following topics: Practice Before the IRS; Income Tax Preparers and Penalties; Representation; Individual Retirement Arrangements; Gross Estate Allowable Deductions Under Estate Tax (including Expenses, Indebtedness, and Taxes, Deductions for Losses, Charitable Deduction, Marital Deduction); Taxable Gifts; Deductions; Valuation; Computation of Tax; in depth discussion of Circular No. 230. An understanding of the generally accepted accounting principles and/or tax preparation experience is strongly encouraged. This course is designed to meet the requirements of the Enrolled Agent Tax Specialist Certificate. Lecture. Optional pass/no pass grade. Transferable to CSU.
ACCOUNTING G119 - 1 Unit
Tax Software Preparation
A basic tax preparation course utilizing Turbo Tax (or similar) software. Topics will include understanding the flow of input to output in tax software; preparation of basic to complex 1040 tax returns; understanding how to access and use the ancillary software features; very basic programming logic; accessing software updates via Internet patches. While TurboTax software will be utilized the student will learn issues and topics generic to all commercial brands of tax software. Lecture. Optional pass/no pass grade. Transferable to CSU.
ACCOUNTING G130 - 3 Units
This course uses a computerized, integrated financial accounting system to prepare and analyze financial statements. Subjects include journals, budgets, sales and purchasing transactions, accounts payable and receivable, and payroll cycles as they pertain to service and merchandising operations. Excel is used to assist with preparation and analysis of financial statements. Lecture & lab. Letter grade only. Transferable to CSU.
ACCOUNTING G210 - 3 Units
A study of accounting concepts and principles as they apply to the needs of business. The course includes the determination of costs for manufacturing firms, the study of job-order and process cost accounting, the analysis of costs and decision making. Lecture. Letter grade only. Transferable to CSU.May not be offered each semester.
ACCOUNTING G211 - 4 Units
Intermediate Accounting A
Prerequisites: Accounting G101
This course in financial accounting expands on topics introduced in earlier financial accounting courses such as cash, receivables, inventory, long-term assets, etc. Additional topics in the accounting conceptual framework, current financial reporting issues, investments, and revenue recognition principles are also covered. Students will be expected to demonstrate problems using an online homework system. May be used as credit to sit for the Uniform CPA examination. Lecture. Optional pass/no pass grade. Transferable to CSU.
ACCOUNTING G212 - 4 Units
Intermediate Accounting B
Prerequisites: Accounting G211
Second course in intermediate series in financial accounting that covers current and long-term liabilities, income taxes, pensions and post-retirement benefits, leases, stockholders’ equity, earnings per share, and statement of cash flows. In addition, changes and/or in accounting methods, accounting estimates, or reporting entity are analyzed. Disclosure issues in financial statements are also addressed. Students will be expected to complete problems using an online homework system.
May be used as credit to sit for the Uniform CPA examination. Lecture. Optional pass/no pass grade. Transferable to CSU.
ACCOUNTING G215 - 3 Units
Internal Control Compliance: Sarbanes Oxley
Advisories: Accounting G101
This course provides an introductory study of the Sarbanes Oxley Act of 2002 and its implementation. Course will include the purposes of internal controls and their documentation and maintenance. Emphasis is on the important accounting cycles impacting the financial data such as revenue cycle, expenditure cycle, capital cycle, etc. Designed as preparation for upper division audit courses or to participate in public sector compliance effort. Lecture. Optional pass/no pass grade. Transferable to CSU.
ACCOUNTING G220 - 3 Units
Forensic Accounting, Introduction
(Same as: Criminal Justice G220)
This course provides an introduction to the fundamentals and techniques of investigative and forensics accounting. The development of forensic accounting as a discipline and its interaction with business, law, auditing and information systems will be explored. Subjects include financial statement and tax fraud, divorce and bankruptcy, identity theft and various white-collar crimes. Forensic principles necessary to detect, prevent and prosecute financial crimes will be explored. Lecture. Optional pass/no pass grade. Transferable to CSU.
ACCOUNTING G235 - 3 Units
Quickbooks Pro for Accountants
Advisories: Accounting G100 and/or Accounting G101
This course is designed for accountants and entrepreneurs to use QuickBooks for financial and managerial reporting, payroll accounting, and for management of receivables and payables. Recording adjustments, banking functions, and financial statements will also be covered. Lecture. Optional pass/no pass grade. Transferable to CSU.