# Accounting (ACCT) courses Orange Coast College · 2026-2027 Catalog · 21 courses Source: https://catalog.cccd.edu/orange-coast/course-descriptions/credit-courses/acct/ "Offered" lists sections in this catalog year's class schedules: Fall 2026, Spring 2027. ### ACCT A100 — Accounting for Small Business - **Units:** 3 - **Hours:** 54 lecture hours - **Transfers to:** CSU - **Offered:** not on the Fall 2026, Spring 2027 schedules - Grading Mode: Standard Letter, Pass/No Pass Accounting for small businesses in services and retail. The course includes basic accounting procedures, preparation and analysis of financial statements, banking, payroll processing, and forms. ### ACCT A101 — Financial Accounting - **Units:** 4 - **Hours:** 68 lecture hours; 12 lab hours - **C-ID:** ACCT 110 - **Transfers to:** CSU, UC - **Offered:** Fall 2026, 6 sections (/c/orange-coast-college/schedule/fall-2026/acct.md); Spring 2027, 7 sections (/c/orange-coast-college/schedule/spring-2027/acct.md) - Grading Mode: Standard Letter, Pass/No Pass Fundamentals of financial accounting relating to corporations. Application of widely used accounting theory and practice for both service and merchandise enterprises. Preparation and analysis of financial statements. Enrollment Limitation: ACCT A101H; students who complete ACCT A101 may not enroll in or receive credit for ACCT A101H. ### ACCT A101H — Financial Accounting Honors - **Units:** 4 - **Hours:** 68 lecture hours; 12 lab hours - **Transfers to:** CSU, UC - **Offered:** Fall 2026, 1 section (/c/orange-coast-college/schedule/fall-2026/acct.md); Spring 2027, 2 sections (/c/orange-coast-college/schedule/spring-2027/acct.md) - Grading Mode: Standard Letter, Pass/No Pass Fundamentals of financial accounting relating to corporations. Application of widely used accounting theory and practice for both service and merchandise enterprises. Preparation and analysis of financial statements. Enrollment Limitation: ACCT A101; students who complete ACCT A101H may not enroll in or receive credit for ACCT A101. ### ACCT A102 — Managerial Accounting - **Units:** 4 - **Hours:** 68 lecture hours; 12 lab hours - **Prerequisite:** ACCT A101 or ACCT A101H. - **C-ID:** ACCT 120 - **Transfers to:** CSU, UC - **Offered:** Fall 2026, 4 sections (/c/orange-coast-college/schedule/fall-2026/acct.md); Spring 2027, 7 sections (/c/orange-coast-college/schedule/spring-2027/acct.md) - Grading Mode: Standard Letter, Pass/No Pass Introduction to management's use of accounting information for planning, control, and decision-making within an organization. Covers both traditional and contemporary topics, including product costing, overhead, budgeting, cash flow, financial statement analysis, and decision-making tools. Enrollment Limitation: ACCT A102H; students who complete ACCT A102 may not enroll in or receive credit for ACCT A102H. ### ACCT A102H — Managerial Accounting Honors - **Units:** 4 - **Hours:** 68 lecture hours; 12 lab hours - **Prerequisite:** ACCT A101 or ACCT A101H. - **Transfers to:** CSU, UC - **Offered:** Fall 2026, 1 section (/c/orange-coast-college/schedule/fall-2026/acct.md); Spring 2027, 1 section (/c/orange-coast-college/schedule/spring-2027/acct.md) - Grading Mode: Standard Letter, Pass/No Pass Introduction to management's use of accounting information for planning, control, and decision-making within an organization. Covers both traditional and contemporary topics, including product costing, overhead, budgeting, cash flow, financial statement analysis, and decision-making tools. Enrollment Limitation: ACCT A102; students who complete ACCT A102H may not enroll in or receive credit for ACCT A102. ### ACCT A107 — Not for Profit Recordkeeping and Compliance - **Units:** 3 - **Hours:** 54 lecture hours - **Transfers to:** CSU - **Offered:** not on the Fall 2026, Spring 2027 schedules - Grading Mode: Standard Letter, Pass/No Pass A course utilizing the theory and fundamentals of generally accepted accounting principles and industry-specific guidance in conjunction with legal and regulatory issues needed for managing the recordkeeping and compliance documentation for Not-for-Profit entities. Creation of recordkeeping systems and various financial statements/reports that will help to evaluate accountability, transparency, and persuasiveness of a Not-for-Profit entity. Topics will include day to day transaction and special project accounting, tax and audit issues, endowments and grants, reporting obligations and other legal considerations. ### ACCT A110 — Excel for Accounting and Finance - **Units:** 3 - **Hours:** 54 lecture hours - **Prerequisite:** ACCT A101 or ACCT A101H. - **Transfers to:** CSU - **Offered:** Fall 2026, 1 section (/c/orange-coast-college/schedule/fall-2026/acct.md); Spring 2027, 2 sections (/c/orange-coast-college/schedule/spring-2027/acct.md) - Grading Mode: Standard Letter, Pass/No Pass This course includes a detailed study of accounting using Excel spreadsheet software. Topics include the use of functions and formulas in Excel with emphasis on accounting as a financial analysis tool. Students are expected to have a working knowledge of Windows. ### ACCT A111 — Individual Income Tax - **Units:** 3 - **Hours:** 54 lecture hours - **Transfers to:** CSU - **Offered:** Fall 2026, 1 section (/c/orange-coast-college/schedule/fall-2026/acct.md) - Grading Mode: Standard Letter, Pass/No Pass Introduction to federal income taxation theory and practice as applied to individuals. Covers gross income, business and personal deductions, exemptions, tax credits, property transactions, and tax computation. Includes individual and group problem-solving and tax return preparation. ### ACCT A112 — Accounting with QuickBooks - **Units:** 2 - **Hours:** 27 lecture hours; 27 lab hours - **Prerequisite:** ACCT A100 or ACCT A101 or ACCT A101H. - **Transfers to:** CSU - **Offered:** not on the Fall 2026, Spring 2027 schedules - Grading Mode: Standard Letter, Pass/No Pass QuickBooks is a complete computerized accounting system for small businesses. Topics include a review of basic accounting concepts, preparation of business reports and graphs, and the creation of a company using QuickBooks accounting. Covers creation and operation of a detailed accounting system for new and existing businesses. ### ACCT A116 — Business Taxation - **Units:** 3 - **Hours:** 54 lecture hours - **Prerequisite:** ACCT A100, ACCT A101, or ACCT A101H. - **Advisory:** ACCT A111. - **Transfers to:** CSU - **Offered:** Spring 2027, 1 section (/c/orange-coast-college/schedule/spring-2027/acct.md) - Grading Mode: Standard Letter, Pass/No Pass Topics will include rules related to the organization, life, and dissolution of corporations, partnerships, S-corporations, and LLCs. Tax research and planning issues are considered. ### ACCT A118 — Accounting Ethics - **Units:** 4 - **Hours:** 72 lecture hours - **Prerequisite:** ACCT A101 or ACCT A101H or ACCT A102 or ACCT A102H. - **Transfers to:** CSU - **Offered:** Spring 2027, 1 section (/c/orange-coast-college/schedule/spring-2027/acct.md) - Grading Mode: Standard Letter, Pass/No Pass Designed to expose students to a comprehensive coverage of ethical and professional issues encountered by accounting professionals. Prepares students to meet part of the ethics requirement for becoming a Certified Public Accountant in the State of California. Primarily focuses on ethics pertaining to the Accounting profession. Study of the ethical framework includes the American Institute of Certified Public Accountants (AICPA) Code of Professional Ethics, Audit Responsibilities and Accounting Fraud, Legal and Regulatory Obligations, Earnings Quality, Corporate Governance, and International Financial Reporting. ### ACCT A119 — Payroll - **Units:** 3 - **Hours:** 54 lecture hours - **Prerequisite:** ACCT A100 or ACCT A101 or ACCT A101H. - **Transfers to:** CSU - **Offered:** not on the Fall 2026, Spring 2027 schedules - Grading Mode: Standard Letter, Pass/No Pass Creation of a payroll cycle, recording of payroll information, payroll transmittal and verification with Output reports that reflect both Federal and State of California's laws and policies. Prepares students for FPC Designation Exam. ### ACCT A199 — Current Topics in Accounting - **Units:** 1-4 - **Hours:** 18-72 lecture hours; 0-54 lab hours - **Transfers to:** CSU - **Offered:** not on the Fall 2026, Spring 2027 schedules - Grading Mode: Standard Letter, Pass/No Pass Course covers topics currently receiving attention in the Accounting industry. ### ACCT A210 — Cost Accounting - **Units:** 3 - **Hours:** 54 lecture hours - **Prerequisite:** ACCT A102 or ACCT A102H. - **Transfers to:** CSU - **Offered:** Fall 2026, 1 section (/c/orange-coast-college/schedule/fall-2026/acct.md) - Grading Mode: Standard Letter, Pass/No Pass Covers cost accounting concepts and practices. Includes the determination, analysis, and control of product costs (materials, labor, and overhead) through traditional and advanced costing systems. Other managerial tools such as budgeting and break-even analysis and cost accounting on government contracts are also considered. ### ACCT A212 — Intermediate Accounting 1 - **Units:** 3 - **Hours:** 54 lecture hours - **Prerequisite:** ACCT A101 or ACCT A101H. - **Transfers to:** CSU - **Offered:** Fall 2026, 1 section (/c/orange-coast-college/schedule/fall-2026/acct.md) - Grading Mode: Standard Letter An intensive study and application of Generally Accepted Accounting Principles (GAAP) and International Accounting Standards (IAS) for asset valuation, income measurement, and financial statement presentation for business organizations, including the processes through which GAAP and IAS have evolved. The emphasis in this course is on the basic financial statements and related footnotes, the time value of money, the valuation and presentation of assets, current liabilities, and related income statement accounts, and other special accounting topics. International accounting standards (IAS) will be presented parallel to GAAP due to the convergence of both sets of standards within the next five years. Suitable for CPA Exam preparation. ### ACCT A213 — Intermediate Accounting 2 - **Units:** 3 - **Hours:** 54 lecture hours - **Advisory:** ACCT A101 or ACCT A101H or ACCT A212. - **Transfers to:** CSU - **Offered:** Spring 2027, 1 section (/c/orange-coast-college/schedule/spring-2027/acct.md) - Grading Mode: Standard Letter A continuation of the intensive study and application of GAAP and IAS begun in ACCT A212. The emphasis in this course is on the valuation and presentation of long-term liabilities, stockholders equity, revenue recognition, revenue and related income statement accounts, income taxes, leases, footnote disclosures required by GAAP and IAS, and other special/current accounting topics. Suitable for CPA Exam preparation. ### ACCT A215 — Governmental Accounting - **Units:** 3 - **Hours:** 54 lecture hours - **Prerequisite:** ACCT A100 or ACCT A101 or ACCT A101H. - **Transfers to:** CSU - **Offered:** not on the Fall 2026, Spring 2027 schedules - Grading Mode: Standard Letter, Pass/No Pass This course covers fund accounting, budget and control issues, revenue and expense recognition, and issues of reporting for governmental agencies. Many of the topics covered may be used to prepare for portions of the CPA exam. ### ACCT A216 — Not-for-Profit Accounting - **Units:** 3 - **Hours:** 54 lecture hours - **Prerequisite:** ACCT A100, ACCT A101, or ACCT A101H. - **Transfers to:** CSU - **Offered:** not on the Fall 2026, Spring 2027 schedules - Grading Mode: Standard Letter, Pass/No Pass A course utilizing the theory and fundamentals of accounting for and the administration of not-for-profit organizations and governmental entities. Application of accounting principles for both not-for-profit organizations and government entities. Preparation and analysis of various financial statements and introduction to the required not-for-profit federal, state and local tax filings. ### ACCT A218 — Auditing - **Units:** 3 - **Hours:** 54 lecture hours - **Prerequisite:** ACCT A101 or ACCT A101H; ACCT A102 or ACCT A102H. - **Advisory:** ACCT A212. - **Transfers to:** CSU - **Offered:** Spring 2027, 1 section (/c/orange-coast-college/schedule/spring-2027/acct.md) - Grading Mode: Standard Letter Examines the use of financial statement audits and details the audit process. Topics include professional responsibilities of auditors, audit design, sampling approaches, substantive testing, testing controls, and audit report formulation and communication. ### ACCT A220 — Data Analytics for Accounting - **Units:** 3 - **Hours:** 54 lecture hours - **Advisory:** ACCT A101 or ACCT A101H. - **Transfers to:** CSU - **Offered:** not on the Fall 2026, Spring 2027 schedules - Grading Mode: Standard Letter, Pass/No Pass The advent of data analytics offers both challenges and opportunities for CPAs. The challenges include undertaking appropriate training to develop the skills needed to initiate and support data analytics activities, as well as altering the present audit model to include appropriate audit analytics techniques. The opportunities include a technology rich audit model that provides for greater thoroughness, efficiency, and accuracy, as well as new business opportunities to provide data analytics expertise to CPAs' clients and organizations. CPAs, whether working in public practice or industry, will enhance their career opportunities through the acquisition of additional data analytics expertise. ### ACCT A007N — Not for Profit Recordkeeping and Compliance Noncredit - **Hours:** 54 lecture hours - **Offered:** not on the Fall 2026, Spring 2027 schedules - Grading Mode: P/NP/SP Noncredit This is a course utilizing the theory and fundamentals of generally accepted accounting principles and industry-specific guidance in conjunction with legal and regulatory issues needed for managing the recordkeeping and compliance documentation for Not-for-Profit entities. Creation of recordkeeping systems and various financial statements/reports that will help to evaluate accountability, transparency, and persuasiveness of a Not-for-Profit entity. Topics will include day to day transaction and special project accounting, tax and audit issues, endowments and grants, reporting obligations and other legal considerations. NOT DEGREE APPLICABLE.