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ACTG 1C: Managerial Accounting
5.00 Credits
Foothill College
Study of accounting information system for internal uses. Process costing, job-order costing, activity-based costing, cost behavior and cost-volume profit analysis, budgeting, performance evaluation, and capital investment analysis. Prerequisite: ACTG 1B. Advisory: MATH 10 or high school algebra recommended. Five hours lecture, one hour laboratory. GE Area: Non-GE Applicable
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ACTG 51A: Intermediate Accounting I
4.00 Credits
Foothill College
Review of financial accounting standards, accounting information processing systems and the resulting financial statements. Selected topics related to present value applications, valuation techniques, and revenue recognition. Also covered, accounting for cash, receivables, and inventory. Prerequisite: ACTG 1B. Four hours lecture. GE Area: Non-GE Applicable
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ACTG 51A - Intermediate Accounting I
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ACTG 51B: Intermediate Accounting II
4.00 Credits
Foothill College
Accounting for PP&E, intangible assets, current liabilities, long-term liabilities, and equity. Prerequisite: ACTG 51A. Four hours lecture. GE Area: Non-GE Applicable
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ACTG 51B - Intermediate Accounting II
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ACTG 51C: Intermediate Accounting III
4.00 Credits
Foothill College
Accounting for Investments, Income Taxes, Pensions and Post-retirement Benefits, Leases, and Accounting Changes and Error Analysis; also covered, the Cash Flows Statement, and Full Disclosure in Financial Reporting. Prerequisites: ACTG 51B Four hours lecture. GE Area: Non-GE Applicable
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ACTG 60: Accounting For Small Business
5.00 Credits
Foothill College
Pre-professional accounting course introducing the theory of double-entry bookkeeping/accounting. Emphasis on basic accounting cycle, elementary accounting principles and procedures, and financial records. Five hours lecture. GE Area: Non-GE Applicable
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ACTG 60 - Accounting For Small Business
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ACTG 64A: Computerized Accounting Practice
2.00 Credits
Foothill College
Focus on using QuickBooks to record financial data. Reviewing the accounting cycle, processing business transactions and preparing financial statements. Prerequisites: ACTG 1A or equivalent experience. Advisory: Not open to students with credit in CIS 64A. Four hours lecture-laboratory. GE Area: Non-GE Applicable
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ACTG 64B: Computerized Accounting Programs
2.00 Credits
Foothill College
Practice in using an electronic spreadsheet program to organize and process financial and managerial accounting data. Includes research on the Internet. Prerequisite: ACTG 1B or equivalent experience. Four hours lecture-laboratory. GE Area: Non-GE Applicable
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ACTG 65: Payroll & Business Tax Accounting
4.00 Credits
Foothill College
Presentation of basic payroll procedures used in business today. Provides practice in recording procedures and preparation of tax returns. Prerequisite: ACTG 1B. Four hours lecture. GE Area: Non-GE Applicable
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ACTG 65 - Payroll & Business Tax Accounting
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ACTG 66: Cost Accounting
4.00 Credits
Foothill College
Fundamentals of activity-based costing, job-order, process cost, and standard cost accounting systems. Prerequisite: ACTG 1C or equivalent experience. Five hours lecture. GE Area: Non-GE Applicable
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ACTG 66 - Cost Accounting
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ACTG 67: Tax Accounting
5.00 Credits
Foothill College
Study of current Federal and California Income Tax Law as it relates to individuals with emphasis on practical application, tax planning and tax form preparation. Advisories: Eligibility for MATH 220 and ESL 26. Five hours lecture. GE Area: Non-GE Applicable
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