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  • ACCT 151A: Introduction to Accounting:Bookkeeping Concepts

    4.00 Credits
    Cabrillo College

    4 units; 4 hours Lecture, 1 hour Laboratory Recommended Preparation: Eligibility for ENGL 100 and READ 100. Covers practical accounting, terminology, and the complete accounting cycle from documentation through journals, ledgers, and financial statements for both service and merchandising companies. Designed for careers in the field of accounting as well as business owners who wish to prepare their own accounting records. May be offered in a Distance- Learning Format.
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  • ACCT 154: Income Taxation

    4.00 Credits
    Cabrillo College

    4 units; 4 hours Lecture, 1 hour Laboratory Repeatability: May be taken a total of 2 times. Recommended Preparation: Eligibility for ENGL 100 and READ 100. Teaches Federal and CA income tax concepts, planning, and preparation for individuals and businesses; qualifies for CA Tax Preparer Certification. Introduction to computer software used to prepare income tax returns.
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  • ACCT 155: Payroll Accounting

    3.00 Credits
    Cabrillo College

    3 units; 3 hours Lecture, 2 hours Laboratory Prerequisite: ACCT 151A. Recommended Preparation: Eligibility for ENGL 100 and READ 100. Introducing payroll accounting. Includes payroll calculations and Federal and California payroll tax requirements for withholding and reporting. Also covers labor laws, the importance of internal control, retirement plans, and workers' compensation programs. May be offered in a Distance-Learning Format.
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  • ACCT 158: Introduction to Government and Not-for-Profit Accounting

    3.00 Credits
    Cabrillo College

    3 units; 3 hours Lecture Prerequisite: ACCT 1A or ACCT 151A. Recommended Preparation: Eligibility for ENGL 100 and READ 100. Explores the similarities and differences between government/not-forprofit and commercial accounting, including applicable generally accepted accounting principles (GAAP), budgeting and fund accounting.
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  • ACCT 159: Computer Accounting

    4.00 Credits
    Cabrillo College

    4 units; 3 hours Lecture, 5 hours Laboratory Prerequisite: ACCT 151A. Recommended Preparation: Eligibility for ENGL 100 and READ 100. Introduces computer accounting, from data analysis and entry, through generation, interpretation and comparison of end-of-period financial statements using Peachtree Accounting software. Includes inventory valuation, cash flow statement, financial analysis, as well as accounting for a partnership, corporation, and manufacturer. May be offered in a Distance-Learning Format.
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  • ACCT 163: Using Quickbooks

    3.00 Credits
    Cabrillo College

    3 units; 2 hours Lecture, 5 hours Laboratory Recommended Preparation: ACCT 151A; Eligibility for ENGL 100 and READ 100. Introduces use of QuickBooks from the accounting practitioner's perspective. Course includes setting up new businesses, entering data, locating information, and analyzing financial statements for service, merchandising, and manufacturing companies. May be offered in a Distance- Learning Format.
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  • ACCT 1A: Financial Accounting

    4.00 Credits
    Cabrillo College

    4 units; 4 hours Lecture, 1 hour Laboratory Recommended Preparation: Eligibility for ENGL 100 and READ 100; ACCT 151A. Teaches accounting concepts from the user's perspective. Covers the preparation, communication, use and analysis of accounting information. Emphasis on accounting theory, critical thinking, and the use of accounting information in business decision-making. Transfer Credit: Transfers to CSU. Transfers to UC. CAN BUS2.
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  • ACCT 1B: Managerial Accounting

    4.00 Credits
    Cabrillo College

    4 units; 4 hours Lecture, 1 hour Laboratory Prerequisite: ACCT 1A. Recommended Preparation: Eligibility for ENGL 100 and READ 100. Teaches the selection, use, and analysis of accounting information by managers. Covers cost accounting for manufacturing organizations, decision-making based upon accounting information, the evaluation of business segments, cost-volume-profit analysis, responsibility accounting, standard cost systems, and variance analysis. May be offered in a Distance-Learning Format. Transfer Credit: Transfers to CSU. Transfers to UC. CAN BUS4.
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  • ACCT 6: Spreadsheets for Accounting

    4.00 Credits
    Cabrillo College

    4 units; 3 hours Lecture, 5 hours Laboratory Prerequisite: ACCT 151A or ACCT 1A. Recommended Preparation: BUS 5 or CABT 41; Eligibility for ENGL 100 and READ 100. Covers the creation, evaluation, and use of electronic spreadsheets in the accounting profession to present interest, depreciation, uncollectible accounts, financial analysis, and departmental activities. Includes spreadsheet design and management, formulas, functions, and charts. May be offered in a Distance-Learning Format. Transfer Credit: Transfers to CSU.
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  • ADAPT 90: Adaptive Swimming

    2.00 Credits
    Cabrillo College

    0.5-2 units; 1 hour Laboratory; 1 hour Activity Repeatability: May be taken a total of 4 times. Recommended Preparation: Eligibility for ENGL 100 and READ 100. For physically limited students. Includes basic swimming strokes and watermanship skills, with adaptation necessary to circumvent physical disability. Aides are available in the pool; a built in ramp and a water chair are available at poolside. Transfer Credit: Transfers to CSU. Transfers to UC, with limits: Any or all PE activity courses combined: maximum credit- 4 units
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