ACCT Courses

Opposite each course title are three numbers such as 3-2-4. The first number indicates the number of regular classroom hours for the course each week; the second number indicates the number of laboratory hours per week; and the third number indicates the hours of credit awarded for the successful completion of the course. Listed in parentheses at the end of each course description is the term(s) that the course is normally offered. F=Fall, S=Spring, and M=Summer.

The college reserves the right to cancel or delete any course with insufficient enrollment.

Courses

ACCT 2101. Principles of Accounting I. 3-0-3 Units.

Examines the underlying theory and application of accounting concepts for reporting financial information to outside users. Stresses the relationship between the rules by which financial statements are prepared and the use of financial information for decision making.(F,S,M)
Prerequisites: MATH 1101 or 1111 with a "C" or better.

ACCT 2102. Principles of Accounting II. 3-0-3 Units.

Examines the underlying theory and application of managerial accounting concepts. Stresses the study of financial and non-financial information for use by internal decision makers and the role of managerial accounting in a business environment.(F,S,M)
Prerequisites: ACCT 2101 with a "C" or better.

ACCT 3100. Intermediate Accounting I. 3-0-3 Units.

Studies the concepts and standards for presentation and disclosure of general purpose financial statements in accordance with GAAP. The focus is on financial statement analysis and the theory and issues related to measuremet of assets.(F)
Prerequisites: Upper Division eligibility, ACCT 2101, ACCT 2102.

ACCT 3200. Intermediate Accounting II. 3-0-3 Units.

Focuses on theory and issues related to recognition and measurement of liabilities, stockholders’ equity, and other issues related to financial reporting.(S)
Prerequisites: Upper Division eligibility, ACCT 3100.

ACCT 3300. Tax Accounting & Reporting I. 3-0-3 Units.

Examines the federal taxation of individuals and taxation of property transactions. Tax research and ethics and responsibilities for accounting professionals are also introduced.(F)
Prerequisites: Upper Division eligibility, ACCT 2101, ACCT 2102.

ACCT 3500. Forensic Accounting. 3-0-3 Units.

A study of the various techniques for preventing, detecting, investigating and resolving occupational fraud.(M)
Prerequisites: Upper Division Eligibility; ACCT 2101.

ACCT 3600. Accounting Information Systems. 3-0-3 Units.

A study of human transactions, the accounting cycle, and internal control using a business process approach. The course demonstrates how accounting information is recorded, summarized, and reported in automated systems and emphasizes internal control features necessary to produce accurate and reliable accounting data. Provides exposure to general ledger accounting software.
Prerequisites: Upper Division eligibility; ACCT 2102.

ACCT 3800. Understanding Financial Statem. 3-0-3 Units.

This course focuses on the understanding, interpreting, and analyzing of financial statements for corporations, local governments, and nonprofit organizations.
Prerequisites: Upper Division eligibility, ACCT 2101.

ACCT 4100. Advanced Accounting. 3-0-3 Units.

Examines special types of transactions and their effect on financial statement presentation. The focus is on business combinations, foreign currency transactions, and other advanced financial reporting topics.(F)
Prerequisites: Upper Division eligibility, ACCT 3200.

ACCT 4200. Govt/Nonprofit Accounting. 3-0-3 Units.

Focuses on the concepts and standards for presentation and disclosure of financial statements for governmental entities and nongovernmental not-for-profit entities.(F)
Prerequisites: Upper Division eligibility, ACCT 3100.

ACCT 4300. Tax Accounting & Reporting II. 3-0-3 Units.

Explores the federal taxation of business entities, including C corporations, partnerships, S corporations, estates, and trusts. Analyzes the treatment of property transactions within these entities.(S)
Prerequisites: Upper Division eligibility, ACCT 3100.

ACCT 4400. Cost Accounting. 3-0-3 Units.

Focuses on planning, budgeting, performance measures and cost measures in the corporate environment.(S)
Prerequisites: Upper Division eligibility; ACCT 2101, ACCT 2102.

ACCT 4700. Independent Study in Acct. 0-0-3 Units.

Supervised in-depth individual research and study of one or more current topics in Accounting in conjunction with an associated major project. Students will be required to prepare a formal report and presentation of the research topic and project.
Prerequisites: ACCT 2101.

ACCT 4701. Auditing and Attestation. 3-0-3 Units.

Examines auditing procedures, standards, and other attestation issues.(F)
Prerequisites: Upper Division eligibility, ACCT 3200.

ACCT 4800. Special Topics in Accounting. 3-0-3 Units.

Examines current, relevant topics in the field of Accounting. Each special topic course will cover a new current topic.
Prerequisites: Upper Division Eligibility, ACCT 2101.

ACCT 4900. Accounting Internship. 0-0-3 Units.

Provides students with on-site work experience in Accounting through a coordinated academic internship experience with a pre-approved employer. A portfolio chronicling the work experience, a project relating relevant academic literature to the Accounting internship experience, and a final presentation encompassing the entire internship experience are required to receive academic credit.(F,S,M)
Prerequisites: Upper Division eligbility.