This introductory course is designed for transfer students in business, information systems, and/or accounting. Topics include the accounting cycle, preparation and analysis of financial statements, internal control, depreciation, inventories, receivables, liabilities, stockholders’ equity, and accounting as a decision-making tool.

This transfer course introduces students to managerial decision making using accounting information. Topics include knowledge and preparation of the master budget; cost-volume-profit relationships; contribution margin approach to decision making; cost behavior analysis; job order and process costing; activity-based costing and justin- time manufacturing; standard costs; responsibility accounting; cost performance reporting; special business decisions, incremental analysis and break-even analysis; pricing under absorption and variable costing; Statement of Cash Flows; and financial statement analysis.

This course is intended for students desiring knowledge of computerized accounting principles; it employs the ‘hands on’ approach with userfriendly software. This course will provide an overview of the impact of the computer on accounting procedures and identifies some of the major differences between manual and computerized accounting systems on an IBM PC microcomputer system.

This course is intended for students desiring knowledge of computerized accounting principles; it employs the ‘hands on’ approach with userfriendly software. This course will provide an overview of the impact of the computer on accounting procedures and identifies some of the major differences between manual and computerized accounting systems on an IBM PC microcomputer system. The content of this course is the same as Accounting 030; however, it is offered in an individualized lab setting. Students cannot get credit for both Accounting 030 and 031.

This course provides students with cost accounting principles; including essentials of job order, process cost, and standard cost accounting systems. The central focus of the course is how cost accounting helps managers make better decisions for planning, controlling, and profitability analysis in a business environment as well as costing concepts for products, services, and customers. Topics covered in this course are of significant value in personal financial management as well.

This course emphasizes the measurement techniques and disclosure requirements under current Generally Accepted Accounting Principles for the Statement of Financial Position, Income Statement, the Statement of Cash Flows, the Retained Earnings Statement, and the Statement of Comprehensive Income. In depth study of investments in securities, both equity and debt, inventories, operational assets, liabilities, capital structure, and revenue recognition methods will prepare the student with the knowledge of accounting theory and practical application to perform the duties on an entry-level position such as an accountant, loan officer, or similar position.

This course is an introduction to Federal Individual Income Taxation with emphasis on statutory materials, principles, procedures and terminology. Special attention is made to tax problems encountered by individual taxpayers and the basic concepts of gross income, exclusions, adjusted gross income, deductions, exemptions and tax credits. Tax avoiding and tax planning techniques will be explored. Other tax entities, like corporations, partnerships and fiduciaries will be covered. Issues of gift and estate taxation will also be discussed. A comparative analysis of California tax law will be provided.

Through lecture and simulation activities, the course introduces students to accounting principles and procedures which apply to the operations of a small business. Transactions are analyzed and processed, financial statements are developed, and records are adjusted and closed for an accounting cycle of service and merchandising businesses. The course is designed to prepare students for positions as accounting assistants or bookkeepers. Microcomputer applications are used for selected accounting problems when appropriate.

Occupational Work Experience is designed for students who work or volunteer in a field related to their vocational major. Students are required to provide evidence that they are enrolled in a vocational program (e.g., educational plan or coursework in a vocational subject area). The Parallel Plan is designed for students who wish to take classes and work during the same semester. A maximum of 4 units of Occupational Work Experience credit may be earned during any one semester, to a maximum of 16 units total. Students must be enrolled in at least 7 units including Work Experience units. Courses taken at other accredited colleges or equivalent course work may meet this requirement. Internship/job placement is not guaranteed.

Occupational Work Experience is designed for students who work or volunteer in a field related to their vocational major. Students are required to provide evidence that they are enrolled in a vocational program (e.g., educational plan or coursework in a vocational subject area). The Alternate Plan is designed to allow students attend school one semester and work the next. A maximum of 8 units of Occupational Work Experience credit may be earned during any one semester, to a maxiumum of 16 units total. Students may only take one (if any) class in addition to work experience. Internship/job placement is not guaranteed.

Supplemental practice and/or instruction is offered students in a specific discipline. Projects are assigned in courses of concurrent enrollment. General consultation and supervision are provided by the faculty members in charge.