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Course Criteria
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4.00 Credits
Class hours: 3.0 Lecture/2.0 Laboratory Prerequisite: ACCT 102 or equivalent with a grade of Pass or "C" or higher. This course covers the preparation of accounting statements and the study of accounting theory, utilizing the corporation form of business organizations. The emphasis of the course is on the sequential study of the various classifications and items of the balance sheet, including current and non-current assets. (Formerly BUSA 201) Transfer Credit: CSU
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4.00 Credits
Class hours: 3.0 Lecture/2.0 Laboratory Prerequisite: ACCT 201 or equivalent with a grade of Pass or "C" or higher. This course is a continuation of ACCT 201. It is an in-depth study of the balance sheet items relating to non-current assets, current liabilities, long-term liabilities, paid-in capital and retained earnings. The course includes techniques of comparative analysis; interpretation and courses unless otherwise noted. projection of financial statements, funds-flow and cash-flow reporting; and the study of A.P.B.'s (Accounting Principles Board Bulletins) and F.A.S.B.'s (Financial Accounting Standard Board pronouncements). (Formerly BUSA 202) Transfer Credit: CSU
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3.00 Credits
Class hours: 3.0 Lecture Prerequisite: ACCT 130 or equivalent with a grade of Pass or "C" or higher. Corequisite: ACCT 1T. This course is designed to build on the basic payroll knowledge and skills gained in the Payroll Tax Accounting course. It covers advanced topics in payroll systems analysis, payroll administration, accounting for cafeteria plans, flexible spending accounts, tax deferred savings accounts and retirement plans. Taxation of fringe benefits, health, accident and disability benefits, and expatriot payments are explored. Methods of developing compensation plans are also discussed. This course is applicable to those students who plan to take the Certified Payroll Professional examination sponsored by the American Payroll Association. (Formerly BUSA 230) Transfer Credit: CSU
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1.50 Credits
Class hours: 1.5 Lecture This course is designed to give payroll accounting students exposure to experts in federal and state payroll tax law, Workers' Compensation Insurance, union payroll, labor and fair employment law, sales taxes and payroll administration. The course is structured as a current topics seminar with guest speakers from the legal field, the Internal Revenue Service, the Franchise Tax Board, the State Board of Equalization, the Employment Development Department, The California Society of Certified Public Accountants, and Certified Payroll Professionals. This course may be taken for a maximum of 2 times. (Formerly BUSA 231) Transfer Credit: CSU
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4.00 Credits
Class hours: 3.0 Lecture/2.0 Laboratory Prerequisite: ACCT 100 or ACCT 101 or equivalent with a grade of Pass or "C" or higher. This course covers the various methods of cost accounting in use by manufacturing concerns. The details of accounting for materials, labor, and manufacturing overhead costs and expenses are presented. A study is made of the use of job order cost systems, process cost systems, and standard cost systems. The related areas of budgeting, break-even, and profit-volume analysis by management are included. A practice set is used. (Formerly BUSA 240) Transfer Credit: CSU
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4.00 Credits
Class hours: 3.0 Lecture/2.0 Laboratory Prerequisite: ACCT 101 and ACCT 102 or equivalent with grades of Pass or "C" or higher. This course introduces the managerial accounting concepts and principles that will enable the student to understand managerial accounting as it is applied in serving management needs. Topics include: fundamentals of managerial accounting; managerial accounting concepts and systems; managerial accounting planning and control; accounting for decentralized operations; analyses for decision making; modern uses of managerial accounting. (Formerly BUSA 241) Transfer Credit: CSU
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3.00 Credits
Class hours: 3.0 Lecture Prerequisite: ACCT 100 or ACCT 101 or equivalent with a grade of Pass or "C" or higher. This course is a practical study of the current Federal revenue acts as they relate to business and individual income tax procedures. It includes income inclusions and exclusions, exemptions, capital gains and losses, and business and individual deductions. This course reflects the tax laws of the Tax Reform Act of 1986, Public Law 99-514 of October 22, 1986. (Formerly BUSA 250) Transfer Credit: CSU
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3.00 Credits
Class hours: 3.0 Lecture Prerequisite: ACCT 250 or equivalent with a grade Pass or "C" or higher. This will be a continuation of ACCT 250 and will cover taxpayers other than individuals. It is designed to fill the needs of the student who desires knowledge of the Federal Income Tax implications of partnerships, corporations, tax option corporations and a general overview of estates, trusts, and gift taxation. This course reflects the tax laws of the Tax Reform Act of 1986: Public Law 99-514. (Formerly BUSA 251) Transfer Credit: CSU
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3.00 Credits
Class hours: 3.0 Lecture Prerequisite: ACCT 202 or equivalent with a grade of Pass or "C" or higher. This course covers the process of examining and evaluating financial conditions and records. It is designed to provide a basis for an opinion concerning the reliability of the records, as evidenced by a written audit report. (Formerly BUSA 270) Transfer Credit: CSU
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3.00 Credits
Class hours: 3.0 Lecture Prerequisite: ACCT 202 or equivalent with a grade of Pass or "C" or higher. This class covers partnership and joint venture accounting, installment sales, consolidated financial statements, bankruptcy, accounting for trusts and estates, and government and non-profit accounting. (Formerly BUSA 280) Transfer Credit: CSU
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