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ACCT 044: Supervised Tutoring in Accounting
0.00 Credits
San Diego Mesa College
This course is designed to prepare the student to succeed in the corequisite and subsequent subject matter courses. This course may be taken four times with a different corequisite subject matter course.
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ACCT 044 - Supervised Tutoring in Accounting
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ACCT 116A: Financial Accounting
4.00 Credits
San Diego Mesa College
This introductory course shows students what financial accounting is, why it is important, and how it is used by investors and creditors to make decisions. It covers the accounting information system, and the recording and reporting of business transactions with a focus on the accounting cycle, the applications of generally accepted accounting principles, the classified financial statements, and statement analysis. This course also includes issues related to asset, liability, and equity valuation; revenue and expense recognition; cash flows; internal controls; and ethics.
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ACCT 116A - Financial Accounting
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ACCT 116B: Managerial Accounting
4.00 Credits
San Diego Mesa College
This course is a study of how managers use accounting information in decision-making, planning, directing operations, and controlling. The course focuses on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. It examines profit planning, standard costs, operations and capital budgeting, cost control, and accounting for costs in manufacturing organizations. This course is for students who desire to look at accounting from a management perspective.
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ACCT 116B - Managerial Accounting
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ACCT 120: Federal Income Tax
3.00 Credits
San Diego Mesa College
This course introduces the student to tax concepts and tax laws that govern individuals who pay federal income taxes. Emphasis is placed on recognizing the social, economic, and political factors that Congress considers when they create tax laws. This course relates tax codes to the individual and identifies how tax planning skills can determine economic outcomes. Furthermore, it demonstrates and differentiates between tax avoidance and tax evasion.
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ACCT 120 - Federal Income Tax
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ACCT 121: California Income Tax
1.00 Credits
San Diego Mesa College
This course is a study of California personal income taxation and tax planning. Emphasis is placed on tax concepts and related social economic issues rather than tax return preparation. The course distinguishes between California and Federal Income Tax requirements. This course is intended for all students interested in California income tax.
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ACCT 121 - California Income Tax
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ACCT 125: Government & Not-for-Profit Accounting
3.00 Credits
San Diego Mesa College
The course provides instruction in the principles of fund accounting and budgeting including revenues, appropriations, encumbrances, internal controls for both governmental and not-for-profit entities.
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ACCT 125 - Government & Not-for-Profit Accounting
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ACCT 135: Principles of Auditing
3.00 Credits
San Diego Mesa College
This is a basic course concerned with financial statement auditing as well as other assurance services provided by professional auditors. All phases of auditing including ethics, standards, planning, fieldwork and reporting are covered.
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ACCT 135 - Principles of Auditing
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ACCT 150: Computer Accounting Applications
3.00 Credits
San Diego Mesa College
This course illustrates to the student how to use accounting computer programs in a commercial business enterprise. As a basis for instruction, it demonstrates the use of QuickBooks Pro accounting software on a PC. The full accounting cycle and payroll is evaluated within a typical business environment. Business transactions are identified, labeled, recorded, and processed for both service and merchandise businesses. Financial statements are constructed, evaluated, and reviewed for accuracy and completeness. The main objective is to provide the student with a complete guide to creating and maintaining a proper accounting system while using a popular accounting software program.
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ACCT 150 - Computer Accounting Applications
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ACCT 201A: Intermediate Accounting I
3.00 Credits
San Diego Mesa College
This course introduces students to advanced theory and concepts with an emphasis on financial accounting standards and principles. The course encompasses the intensive study of the corporate income statement and balance sheet. It also includes the acquisition, valuation, and disposition of assets. This course is intended for students who are pursuing the Certificate of Achievement and/or Associate of Science Degree in Accounting. This course is also designed for students who wish to upgrade their skills on the job. Students should have a strong grasp of basic accounting principles and practices obtained through prior academic training or work experience.
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ACCT 201A - Intermediate Accounting I
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ACCT 201B: Intermediate Accounting II
3.00 Credits
San Diego Mesa College
This course continues the study of advanced theory and concepts that was started in Accounting 201A. It includes the valuation and presentation of liabilities and stockholders' equity, the statement of cash flows, ratio analysis, and other topics. This course is intended for students who are pursuing the Certificate of Achievement and/or Associate of Science Degree in Accounting.
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ACCT 201B - Intermediate Accounting II
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