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COS Business Division
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161010 ACCT 1 PRINCIPLES OF ACCOUNTING
A course that introduces students to fundamental business
organization; recording of business financial activities;
accounting statements preparation and interrelationships; and the
analysis of financial activities for sole proprietorships,
partnerships and corporations.
Advisory on Recommended Preparation: Sophomore standing (at least
30 college units completed.)
161015 ACCT 2 PRINCIPLES OF ACCOUNTING
This is a second transfer-level Principles of Accounting course,
which expands the discussion of corporate financing and
ownership; continues financial statement analysis and
interpretation; studies managerial control, information systems,
cost accumulation and capital budgeting techniques; and other
measuring and reporting methods.
Advisory on Recommended Preparation: ACCT 1 or equivalent college
course with "C" or better.
161441 ACCT 101 ESSENTIALS OF ACCOUNTING
Accounting 101 is an introduction to accounting for students not
majoring in business as well as students pursuing a career in
accounting. Students will learn accounting principles and
practices including the effects of transactions,
adjusting, closing, and reversing entries on the assets,
liabilities, and owner's equity elements of professional,
service, and merchandising businesses.
161446 ACCT 202 GEN VOCATIONAL ACCOUNTING
This course continues to apply the fundamental accounting
equation to additional, more mature and complex topics of
business that might be encountered by a full charge accountant,
office manager, general manager or owner.
Advisory on Recommended Preparation Acct. 201 or 1 or equivalent
college course with "C" or better, or the completion of
high school bookkeeping (accounting) with a grade of
"A" or "B" in each of the four semesters.
161020 ACCT 210 COMPUTER ACCOUNTING
This course will teach students to use computer-based accounting
packages to handle the accounting procedures for a business.
These packages are usually referred to as "General Ledger
Accounting" packages. This course is an introduction to
accounting applications software for accountants and business
managers. Students will use standard accounting programs,
including general ledger, accounts receivable/ payable, payroll
and inventory control. Students will survey current accounting
applications for microcomputers. Material Fee: $7.00.
Advisory on Recommended Preparation: ACCT 201 or 1 or equivalent
college course with "C" or better; and microcomputer
experience.
161456 ACCT 282 INDIVIDUAL INCOME TAX
A study of the Federal and California income tax laws that apply
to the individual taxpayer(s), the application of the laws by
computation of various practical problems and the completion of
forms required by the Internal Revenue Service and the California
State Franchise Tax Board. The requirements for becoming a
licensed tax preparer and the rules and regulations governing
licensed tax preparers. This course may be taken for personal
use, but is primarily designed for the vocational student; to
orient the student toward working with these problems in an
accounting office, a financial institution, an enrolled agent's
office, the Internal Revenue Service, the California State
Franchise Tax Board, a state licensed tax preparer's office or in
their own office.
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Last updated: September 27, 2005