Accounting ACCT

ACCT 001 Principles of Accounting - Financial

Units

4

Hours

4 hours lecture weekly, 72 contact hours total

Advisory

Working knowledge of Excel helpful

Transfers to

CSU, UC

C-ID

ACCT 110

A study and analysis of accounting as an information system, its importance and use by external uses such as investors, creditors, and others making decisions. The course covers the accounting cycle, application of the generally accepted accounting principles, financial reporting, and statement analysis. The course will include issues relating to the valuation of assets, liabilities, and equity, the recognition of revenue and expenses, cash flow, internal controls, ethics, and International Financial Reporting Standards.

Offered: Spring 2026 (4 sections)

ACCT 002 Principles of Accounting - Managerial

Units

4

Hours

4 hours lecture weekly, 72 contact hours total

Prerequisite

ACCT 001 (Principles of Accounting - Financial)

Advisory

Working knowledge of Excel helpful

Transfers to

CSU, UC

C-ID

ACCT 120

A study and analysis of how managers use accounting information in decision-making, planing, directing operations, and controlling, to include the following: terms and concepts; job order cost accounting; process cost accounting; departmental accounting; product analysis; pricing decisions; flexible budgeting; standard cost analysis; cost-volume-profit analysis; preparation of operational, capital and financial budgets; and analysis of financial reporting in manufacturing and service environments.

Offered: Spring 2026 (3 sections)

ACCT 050 Computer Accounting

Units

3

Hours

3 hours lecture weekly, 54 contact hours total

Prerequisite

ACCT 001 (Principles of Accounting - Financial)

Transfers to

CSU

A hands-on course covering a complete computerized accounting system. Topics include a review of basic accounting concepts, preparation of business reports and graphs, and the creation of an accounting system for a company.

Offered: Spring 2026 (1 section)

ACCT 176 Intermediate Accounting

Units

3

Hours

3 hours lecture weekly, 54 contact hours total

Prerequisite

ACCT 001 (Principles of Accounting - Financial)

Advisory

Working knowledge of Excel

Not transferable

Accounting theory as applied to common issues faced by accountants in today's businesses. Lecture, group-study and computer-based study emphasize the conceptual framework, the four major financial statements, footnotes, and present-value concepts. The class helps prepare the student for an entry-level position in professional accounting career.

Not on the Spring 2026 schedule.

ACCT 177 Cost Accounting

Units

3

Hours

3 hours lecture weekly, 54 contact hours total

Prerequisite

ACCT 002 (Principles of Accounting - Managerial)

Not transferable

A comprehensive study and analysis of manufacturing costs as they apply to planning, controlling, and determining unit costs, inventory valuation, and income.

Not on the Spring 2026 schedule.

ACCT 180 Introduction to Accounting

Units

3

Hours

3 hours lecture weekly, 54 contact hours total

Not transferable

A study and analysis of the accounting cycle for merchandising business and professional enterprises, payroll accounting, accruals and deferrals, accounting systems, error correction, and financial reporting.

Not on the Spring 2026 schedule.

ACCT 183 Principles of Income Tax

Units

3

Hours

3 hours lecture weekly, 54 contact hours total

Not transferable

A comprehensive study and analysis of the principles of federal income tax applied to individual, partnership, informational, and corporate tax returns.

Not on the Spring 2026 schedule.