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Course Criteria
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3.00 Credits
Advisory: BUS 105 or MATH 100; and ENGWR 102 or 103, and ENGRD 116 or ESLR 320 and ESLW 320. Hours: 54 hours LEC This is a beginning accounting course that emphasizes small business applications. It covers the accounting cycle for a service business and for a merchandising business. The general journal, special journals, the general ledger, and subsidiary ledgers are covered: the preparation of adjustments and worksheet, closing entries, correcting entries, fi nancial statements, bank statement reconciliation, and payroll; and calculations for interest, sales discounts, purchases discounts, sales taxes, and payroll taxes.
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4.00 Credits
Prerequisite: ACCT 301 with a grade of "C" or better.Hours: 72 hours LEC This course continues the study and evaluation of fi nancial statements with emphasis on cash fl ows, receivables, liabilities, inventory, and long-term assets. This course is typically offered in the Fall semester only.
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4.00 Credits
Prerequisite: ACCT 301 with a grade of "C" or better.Advisory: ACCT 103. Hours: 72 hours LEC This course continues the study and evaluation of fi nancial statements with emphasis on long-term assets, equity, income tax, and fi nancial statement evaluation. This course is typically offered in the Spring semester only.
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3.00 Credits
Prerequisite: ACCT 301 with a grade of "C" or better.Advisory: ACCT 103 and 104. Hours: 54 hours LEC This course on auditing practice and theory emphasizes attestation audits of fi nancial statements and the accompanying footnotes. Topics include Generally Accepted Auditing Standards (GAAS), audit planning and methodology, ethics, and legal issues. This course is typically offered Fall semester only.
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1.00 Credits
Hours: 18 hours LEC This course covers the role of the accountant in today's business environment, the different jobs accountants do, and the types of employment opportunities available for accountants in public accounting, private, for-profi t accounting, private, non-profi t accounting, and governmental accounting. Topics include the outlook for careers in accounting, what employers look for in employees, what employers look for in accountants, how people prepare to become accountants, and the designations/licenses for accountants in various areas of the profession.
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1.00 Credits
Prerequisite: ACCT 301 with a grade of "C" or better.Advisory: ACCT 107. Hours: 18 hours LEC This course provides a framework for ethics in the accounting profession. Topics include ethics of accountants, auditors, and organizations including ethical expectations, professional responsibilities, and ethical decision making. The course emphasizes the California Accountancy Act, including the impact of statutes, regulations, and cases on current practice situations. The provisions of the American Institute of Certifi ed Public Accountants (AICPA) Code of Professional Conduct are reviewed and examined through rulings and cases. High-profi le cases, including Enron, and other ethical lapses are evaluated. Codes of conduct from the Institute of Management Accountants and Institute of Internal Auditors are reviewed, evaluated, and compared to those of the AICPA.
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3.00 Credits
Prerequisite: ACCT 311 with a grade of "C" or better.Hours: 54 hours LEC This course is a continuation of managerial and cost accounting systems. Emphasis is placed on the development of quantitative information needed by managers for analyzing, planning, operating, and controlling manufacturing and service related businesses. This course is usually offered Spring semester only.
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3.00 Credits
Prerequisite: ACCT 101 with a grade of "C" or better.Advisory: CISA 315. Hours: 54 hours LEC This course covers current practices in payroll accounting and tax reporting, including federal and state laws that affect payroll records and reports. Topics include both manual and computer payroll systems with hands-on computer applications.
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4.00 Credits
Prerequisite: ACCT 301 with a grade of "C" or better.Hours: 72 hours LEC This course covers federal and California tax regulations pertaining to individual returns. Topics include fi ling of returns, income and adjustments, itemized deductions, and gains and losses. This course has been approved by the California Tax Education Council.
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2.00 Credits
Corequisite: ACCT 125 Hours: 24 hours LEC; 36 hours LAB This course prepares students to qualify as tax preparers and conduct and manage a Volunteer Income Tax Assistance (VITA) program recognized by the Internal Revenue Service (IRS). Students assist taxpayer-clients in the preparation and electronic fi ling of both federal and California income tax returns.
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