ACCT 101    Fundamentals of College Accounting    3 Units

Prerequisite: None
Advisory: BUS 105 or MATH 100; and ENGWR 102 or 103, and ENGRD 116 or ESLR 320 and ESLW 320.
Hours: 54 hours LEC
Description: This is a beginning accounting course that emphasizes small business applications. It covers the accounting cycle for a service business and for a merchandising business. The general journal, special journals, the general ledger, and subsidiary ledgers are covered: the preparation of adjustments and worksheet, closing entries, correcting entries, financial statements, bank statement reconciliation, and payroll; and calculations for interest, sales discounts, purchases discounts, sales taxes, and payroll taxes.

Schedule: Full Term, Jan 17-May 20
Th           06:30PM-09:35PM   LEC   M.Lee                Off Campus Ethan 252 20084

ACCT 311    Managerial Accounting    4 Units

Prerequisite: ACCT 301 with a grade of "C" or better.
General Education: TCSU BUS 120
Course Transferable to UC/CSU
Hours: 72 hours LEC
Description: This course continues the study of accounting theory with special emphasis on the types of accounting information used by managers, sources of information, and how this information is used by managers in making business decisions. Topics include cost systems, the analysis and use of cost information, cost-volume-profit analysis, contribution margin, profit planning, standard costs, relevant costs, capital budgeting, and statement analysis. (CAN BUS 4) (BUS SEQ A Sum of CAN Bus 2 and Bus 4)

Schedule: Full Term, Jan 17-May 20
Th           06:00PM-10:05PM   LEC   J.Green              Off Campus Ethan 250 22250