ACCT 104    Intermediate Accounting    4 Units

Prerequisite: ACCT 103. Grade of "C" or better required to meet prerequisite.
Hours: 72 hours LEC
Description: This course is a continuing study of the measurement and reporting of the results of operations and the financial position of profit-directed business entities. An emphasis is placed on accounting for stockholder's equity, long-term liabilities, retained earnings, and dividends. This course and ACCT 103 constitute the "advanced accounting" requirement for some professional-level accounting classifications in California state service. ACCT 104 is not intended for transfer to a four-year college.

Schedule: Full Term, Jan 17-May 20
MW           05:00PM-07:05PM   LEC   K.Hodgkin            Off Campus FTB TC   29590
Off Site - Franchise Tax Board, 9645 Butterfield Way, Sacramento, in its Town Center facility at the front of the building. Signs will direct students to the assigned classroom.

ACCT 107    Auditing    3 Units

Prerequisite: None
Advisory: ACCT 301.
Hours: 54 hours LEC
Description: The procedures and practices used in the verification of financial statement balances and accounting transactions will be the focus of the course. The types of audits and audit occupations as well as the legal liabilities of the auditor will be discussed. This course is acceptable as elective units toward civil service professional accounting education requirements.

Schedule: Full Term, Jan 17-May 20
T            05:00PM-08:05PM   LEC   G.Tryhane            Off Campus FTB TC   28634
Off Site - Franchise Tax Board, 9645 Butterfield Way, Sacramento, in its Town Center facility at the front of the building. Signs will direct students to the assigned classroom.

ACCT 111    Cost Accounting    3 Units

Prerequisite: None
Advisory: ACCT 311.
Hours: 54 hours LEC
Description: This course is an introduction to cost accounting methods, including job order, process and standard cost system. Special attention will be given to managerial uses of cost accounting. This course is not intended for transfer to a four-year college.

Schedule: Full Term, Jan 17-May 20
Th           05:00PM-08:05PM   LEC   S.Fitch              Off Campus FTB TC   28636
Off Site - Franchise Tax Board, 9645 Butterfield Way, Sacramento, in its Town Center facility at the front of the building. Signs will direct students to the assigned classroom.

ACCT 121    Payroll Accounting    3 Units

Prerequisite: None
Advisory: ACCT 101.
Hours: 54 hours LEC
Description: This is a study of payroll and personnel records, procedures and regulations. The course will include a study of the various California and Federal laws pertaining to the computation of earnings and withholdings. Payroll tax payment requirements and preparation of the employer's California and Federal payroll tax reports will be included. A comprehensive simulation project will be completed as part of the course. The project will include one quarterly payroll reporting cycle.

Schedule: Full Term, Jan 17-May 20
Th           06:00PM-09:05PM   LEC   M.Isherwood          FLC MAIN FL3 165     29884

ACCT 301    Financial Accounting    4 Units

Prerequisite: None.
Advisory: BUS 105 or MATH 120
Course Transferable to UC/CSU
Hours: 72 hours LEC
Description: This course covers accounting as the basis of an information system with emphasis on concepts and assumptions underlying data accumulation for financial reports. Emphasis is on the preparation of journals, ledgers, work sheets, financial statements, and other summary reports. The course includes units in receivables and payables, inventories, depreciation, forms of business organization, corporate securities, and financial statement analysis.

Schedule: Full Term, Jan 17-May 20
MW           08:15AM-10:20AM   LEC   P.Hegner             FLC MAIN FL1 207     28638
TTh          10:30AM-12:35PM   LEC   P.Hegner             FLC MAIN FL4 233     28644
MW           05:00PM-07:05PM   LEC   P.Skelly             Off Campus FTB TC   29618
Off Site - Franchise Tax Board, 9645 Butterfield Way, Sacramento, in its Town Center facility at the front of the building. Signs will direct students to the assigned classroom.

ACCT 311    Managerial Accounting    4 Units

Prerequisite: ACCT 301. Grade of "C" or better required to meet prerequisite.
Course Transferable to UC/CSU
Hours: 72 hours LEC
Description: This course is a study of the use and reporting of accounting data for managerial planning, cost control, and decision making purposes. The course includes broad coverage of concepts, classifications, and behaviors of costs. Study will include cost-volume-profit relationships, short and long-term budgeting, and contribution reporting.

ACCT 341    Accounting on the Microcomputer    2 Units

Prerequisite: Two years of high school accounting, ACCT 101 or ACCT 301. Grade of "C" or better required to meet prerequisite.
Course Transferable to CSU
Hours: 18 hours LEC ; 54 hours LAB
Description: This is a course using the computer to prepare financial accounting statements and reports used in business. Areas of study include general ledger, accounts payable, accounts receivable, inventory, payroll, and depreciation. The ability to type 20-30 wam and to use a ten-key calculator by the touch method will be useful for completing class assignments. Students may receive two units credit for each topic (software product) offered. Consult the class schedule for specific topics.

ACCT 498    Work Experience in Accounting    1-4 Units

Prerequisite: None
Course Transferable to CSU
Hours: 18 hours LEC ; 54 hours LAB