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Accounting

Business Division

ACTG-04A FINANCIAL ACCOUNTING (CAN BUS 2)
4 units: 4 hours lecture.
Advisories: ACTG-51; ENGL-A; MATH-91.
This course provides the student with the knowledge of corporate financial statement reporting and the ability to analyze the reports of a corporation. Basic topics include analysis of transactions and preparation of financial statements related to developing an understanding of the financial condition of a corporation. This accounting course is recommended for students who have knowledge of or equivalent experience in the basics of bookkeeping. (11/01)

ACTG-04B MANAGERIAL ACCOUNTING (CAN BUS 4)
4 units: 4 hours lecture.
One-way corequisite: ACTG-04A or ACTG-51.
Advisory: MATH-A or MATH-B.
This course provides students with instruction in managerial accounting. Topics include job-order and process costing, cost-volume-profit relationships, the contribution approach to costing, budgeting, standard costing, capital budgeting and investment decisions, and relevant costs for decision making. (10/01)

ACTG-31 COMPUTERIZED ACCOUNTING
2 units: 1 hour lecture, 3 hours lab.
Prerequisite: ACTG-04A or ACTG-51.
This course provides instruction in computer-assisted accounting. Topics include general ledger setup, accounts receivable setup, accounts payable setup, transactions and reports, financial statement analysis, depreciation, and payroll. (4/01)

ACTG-51 APPLIED ACCOUNTING
4 units: 4 hours lecture.
Advisories: ENGL-81; MATH-80 or MATH-83.
This course is an entry-level accounting course emphasizing a preparer approach using manual accounting methods, and comparing them to current computerized accounting. Basic course work during the first half of the semester relates to the sole proprietorship type organization. During the second half of the course the emphasis changes to cover the basics of partnership and corporate accounting. Students will become acquainted with both the theory and terminology associated with the accounting cycle and within an accounting system. Other topics in accounting may also be covered including payroll, cash, inventory, bad debts, and depreciation. (1/03)

ACTG-52 PAYROLL RECORDS AND ACCOUNTING
3 units: 3 hours lecture.
One-way corequisite: ACTG-04A or ACTG-51.
This course acquaints the student with various phases of the Fair Labor Standards Act (FLSA), Social Security Act, and other laws relating to the payment of wages and salaries. Basic payroll accounting systems and procedures as well as the timekeeping methods used to record time worked are described. Computerized accounting systems and pertinent tax forms are also explored. (4/01)

ACTG-54 COST ACCOUNTING
3 units: 3 hours lecture.
One-way corequisite: ACTG-04A or ACTG-51.
This course provides a thorough understanding of cost concepts, cost behavior, and cost accounting techniques as applied to manufacturing and service businesses. Students will learn how to accurately determine product and service costs using various costing methods. The student will also become aware of how the cost techniques used can affect the performance of both workers and management. Managerial control through budgeting is also addressed. (10/01)

ACTG-56 GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING
3 units: 3 hours lecture.
Prerequisite: ACTG-04A or ACTG-51.
Accounting theory and practice are applied to governmental and not-for-profit accounting. Topics include practical understanding of budgeting, accounting, and financial reporting as it applies to governmental and not-for-profit organizations. (10/01)

ACTG-70A-ZZ SPECIAL TOPICS IN ACCOUNTING
0.5 - 3 units: 0.5 - 3 hours lecture, 0 - 3 hour lab.
Prerequisite: ACTG-04A or ACTG-51.
This course is designed to address special topics in accounting to meet the current needs of students. It will provide accounting students with access to instruction that will assist them in acquiring the up-to-date information and skills necessary to meet their career goals in a rapidly changing business environment. (01/05)


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