| Accounting |
|
ACCT 120 3 units; 3 hours lecture An introduction to the field of accounting and the role accounting plays in local, national and transnational businesses. This course will focus on the manual preparation of financial statements, specifically, the bookkeeping rules. This discussion includes the use of journals, ledgers, posting and the closing of the financial records ending with a discussion of the possible uses and analysis of financial statements. CSU ACCT 121 2 units; 2 hours lecture An introduction to payroll accounting procedures. Topics include federal and state tax calculations, tax filing and forms required of the employer and employee. CSU ACCT 122 3 units; 3 hours lecture A comprehensive introduction to the concepts and principles of individual U.S. income tax law. Examines federal tax laws applicable to the determination, payments and reporting requirements for individual taxpayers. CSU ACCT 125 5 units; 5 hours lecture CAN BUS 2; CAN BUS SEQ A w/ ACCT 126 A comprehensive introduction to the principles and procedures involved in the preparation and use of financial accounting reports. An introduction to generally accepted accounting principles impacting the balance sheet, statement of income and statement of cash flows. Emphasis is upon the interpretation and use of those reports as they relate to business decision-making in the areas of planning, administration and control. CSU, UC ACCT 126 5 units; 5 hours lecture CAN BUS 4; CAN BUS SEQ A w/ ACCT 125 A comprehensive introduction to the principles and procedures involved in the preparation and use of managerial accounting reports, its uses and application for business decisionmaking. Specifically, students will be introduced to the use of internal management tools for business decision-making. Special emphasis will be placed on cost accounting systems and the calculation of product and service costs. CSU, UC ACCT 127 2 units; 1 hour lecture, 2 hours lab An introduction to the field of accounting and the role accounting plays in local, national and transnational businesses. This course will focus on the computerized preparation of financial statements, specifically, the bookkeeping rules. A discussion of the theory of journals, ledgers, posting and closing of the financial records will precede the learning of a popular PC based computer program. The course will end with a discussion of the possible uses and analysis of computer generated financial statements. CSU ACCT 298 1 - 3 units; 1 - 9 hours lecture/lab Topics in Accounting not covered by regular catalog offerings. Course content and unit credit to be determined in relation to community/ student needs and available staff. May be offered as a seminar, lecture, lecture/lab or lab class. CSU
|