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 accounting as an information system and it is used by investors, creditors, and other stakeholders to make decisions. It introduces the accounting cycle, recording and reporting of business transactions, application of generally accepted accounting principles, and preparation of financial statements. The course examines issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls and business ethics. C-ID ACCT 110 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. C-ID ACCT 120 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 legislationare 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
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 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 record financial information. Subjects include journals, ledgers, budgets, sales and purchasing transactions, accounts payable, accountsreceivable, and payroll as they are used in accounting information systems. Microsoft Excel is also used to prepare and analyze financial statements. Lecture. Optional pass/no pass grade. 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 1
(Formerly known as: 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 2
(Formerly known as: 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 or Accounting G101
This course teaches students to use QuickBooks for general accounting and reporting purposes, payroll, cash and treasury functions, as well as management of receivables and payables. Banking transactions, journal entries, monthly adjustments, and preparation of financial statements will be covered. Lecture. Optional pass/no pass grade. Transferable to CSU.