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ACCOUNTING 100: Survey of Accounting
3.00 Credits
Allan Hancock College
Three hours weekly. This course is Tech Prep articulated. Acceptable for credit: CSU A survey of financial and managerial accounting theory and practice with an emphasis on the user versus preparer perspective. This course is not open to students who have received credit for Accounting 101. (GR/P/NP) (F,S,U)
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ACCOUNTING 100 - Survey of Accounting
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ACCOUNTING 130: Financial Accounting
3.00 Credits
Allan Hancock College
Three hours weekly. Acceptable for credit: CSU, UC An introduction to the role of financial accounting in business and society and the accounting process. Topics include recognition, measurement, and classification of business events; analyzing and recording financial transactions; conceptual foundation of financial reporting; and the usefulness of financial statements for decision making. This course is not open to students who have received credit for Accounting 121 and/or Accounting 122. (GR) (F,S)
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ACCOUNTING 130 - Financial Accounting
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ACCOUNTING 140: Managerial Accounting
3.00 Credits
Allan Hancock College
Three hours weekly. Prerequisite: Accounting 130. Acceptable for credit: CSU, UC Introduces the analysis and techniques for aiding management in planning and controlling decisions, and the use of accounting data for budgeting, cost control, pricing, evaluation of performance and general decision making. This course is not open to students who have received credit for Accounting 123 and/or Accounting 124. (GR) (F,S)
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ACCOUNTING 140 - Managerial Accounting
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ACCOUNTING 150: Introduction to Accounting Information Systems
3.00 Credits
Allan Hancock College
Three hours weekly. Prerequisite: Accounting 130. Acceptable for credit: CSU An introduction to the development and analysis of accounting information systems including the use of a commerciallyused small business accounting management system (QuickBooks). This course is not open to students who have received credit for Accounting 110. (GR) (F,S)
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ACCOUNTING 150 - Introduction to Accounting Information Systems
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ACCOUNTING 160: Introduction to Financial Statement Analysis
3.00 Credits
Allan Hancock College
Three hours weekly. Prerequisite: Accounting 130. Acceptable for credit: CSU An introduction to the analysis, interpretation, and research of financial statement information. (GR) (F,S)
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ACCOUNTING 160 - Introduction to Financial Statement Analysis
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ACCOUNTING 170: Introduction to Tax Accounting
3.00 Credits
Allan Hancock College
Three hours weekly. Acceptable for credit: CSU A survey of the laws, procedures, returns, and subsidiary schedules involved in the preparation of federal and state personal tax returns. This course meets the continuing education requirements of the California Tax Preparer Program. This course is not open to students who have completed Accounting 305. (GR) (F,S)
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ACCOUNTING 170 - Introduction to Tax Accounting
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ACCOUNTING 317: Bookkeeping
3.00 Credits
Allan Hancock College
Three hours weekly. A study of basic bookkeeping practices using accrual accounting concepts for sole proprietorships, with emphasis on manual techniques of data entry and financial statement preparation. (GR/P/NP) (F)
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ACCOUNTING 317 - Bookkeeping
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ACCOUNTING 318: Bookkeeping
3.00 Credits
Allan Hancock College
Three hours weekly. A study of basic bookkeeping practices using accrual accounting concepts for partnerships and merchandising business, with emphasis on manual techniques of data entry and financial statement preparation. (GR/P/NP) (F)
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ACCOUNTING 318 - Bookkeeping
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ACCOUNTING 327: Payroll Accounting
3.00 Credits
Allan Hancock College
Three hours weekly. A study of payroll computations, payroll record keeping, and the filing of quarterly and annual payroll tax reports. Topics include state disability insurance, unemployment insurance, and income taxes. Introduces, at the federal level, Social Security, unemployment insurance, and income tax and how these taxes affect the employee/employer. (GR/P/NP) (S)
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ACCOUNTING 327 - Payroll Accounting
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ACCOUNTING 359: Institutes in Accounting
0.50 - 3.00 Credits
Allan Hancock College
Lecture and/or lab as required by unit formula. Eligibility for enrollment will be determined by content of course. Training courses focusing on specialized accounting topics. Topics will be identified on a periodic basis in conjunction with employment or program/discipline needs. (P/NP) (A)
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ACCOUNTING 359 - Institutes in Accounting
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