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  • ACCT 105: Basic Financial Accounting Procedures

    1.00 Credits
    De Anza College

    Advisory: Reading 200 or Language Arts 200; and Mathematics 210 or equivalent. Corequisite: Accounting 105 students must also enroll in Accounting 1A. Two hours lecture-laboratory. Procedural aspects of accounting including the accounting equation, analysis of business transactions, debit and credit rules, and aspects of the accounting cycle.
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  • ACCT 107: Certified Bookkeeper Review

    2.00 Credits
    De Anza College

    Prerequisite: Accounting 1A. Two hours lecture. Provides advanced instruction in bookkeeping and record-keeping functions. Emphasis is placed on mastering adjusting entries, correction of errors, depreciation, payroll, and inventory. Upon completion, students should be able to conduct all key bookkeeping functions for small businesses.
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  • ACCT 1A: Financial Accounting I

    4.00 Credits
    De Anza College

    Advisory: English Writing 211 and Reading 211 (or Language Arts 211), or English as a Second Language 272 and 273; Mathematics 212 or equivalent. Five hours lecture. The primary objective of this course is to help students learn how accounting meets the information needs of various users by developing and communicating information that is used in decision-making. Accordingly, the expected student outcome is the demonstration that the student can read, analyze and interpret external financial statements. (ACCT 1A + ACCT 1B = CAN BUS 2) (ACCT 1A + 1B + 1C = CAN BUS SEQ A)
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  • ACCT 1B: Financial Accounting II

    4.00 Credits
    De Anza College

    Prerequisite: Accounting 1A. Advisory: English Writing 211 and Reading 211 (or Language Arts 211), or English as a Second Language 272 and 273; Mathematics 212 or equivalent. Five hours lecture. The primary objective of this course is to help students learn how accounting meets the information needs of various users by developing and communicating information that is used in decision-making. Accordingly, the expected student outcome is the demonstration that the student can read, analyze and interpret external financial statements. (ACCT 1A + ACCT 1B = CAN BUS 2) (ACCT 1A + 1B + 1C = CAN BUS SEQ A)
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  • ACCT 1C: Managerial Accounting

    4.00 Credits
    De Anza College

    Prerequisite: Accounting 1B. Advisory: English Writing 211 and Reading 211 (or Language Arts 211), or English as a Second Language 272 and 273; Mathematics 212 or equivalent. Five hours lecture. Study the role of management accounting information in organizations for operational control, product and customer costing, and performance measurement. (CAN BUS 4) (ACCT 1A + 1B + 1C = CAN BUS SEQ A)
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  • ACCT 51A: Intermediate Accounting

    4.00 Credits
    De Anza College

    Prerequisite: Accounting 1C. Five hours lecture. Principles, control, and theory of accounting for assets, financial statements, cash and cash flows, receivables, inventories, plant and equipment, intangible assets.
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  • ACCT 51B: Intermediate Accounting

    4.00 Credits
    De Anza College

    Prerequisite: Accounting 51A. Five hours lecture. Principles, control, and theory of accounting for liabilities and equities, corporations, accounting changes, statements from incomplete records, price level and fairvalue accounting.
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  • ACCT 52: Advanced Accounting

    5.00 Credits
    De Anza College

    Advisory: Accounting 51B. Five hours lecture. The Advanced Accounting course presents financial accounting theories and practices related to business combinations and consolidated financial reporting. This includes the development of complex business structures and forms of business combinations; consolidated financial reporting for intercorporate acquisitions and operations; and the accounting for transactions of affiliated companies. The course also includes accounting and reporting issues in the multinational business environment. Finally, accounting theory and practice related to the formation, operation and liquidation of partnerships is covered.
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  • ACCT 58: Auditing

    5.00 Credits
    De Anza College

    Prerequisite: Accounting 51A and 51B. Corequisite: Accounting 58 students may also enroll in Accounting 51B concurrently. Five hours lecture. Study of environment, principle, and practices of financial statement audit. Topics include Generally Accepted Auditing Standards (GAAS), Sarbanes-Oxley Act 2002 regulatory requirements, internal controls and audit risk; audit planning, procedures, evidence, documentation and reports.
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  • ACCT 64: Payroll and Business Tax Accounting

    3.00 Credits
    De Anza College

    Prerequisite: Accounting 1A. Advisory: English Writing 200 and Reading 200 (or Language Arts 200), or English as a Second Language 261, 262 and 263; Mathematics 212 or equivalent. Three hours lecture. Fundamentals of payroll accounting using manual and computerized accounting systems. Theoretical and practical aspects of payroll accounting and reporting. Course includes Federal and California payroll tax rules and forms.
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