Accounting courses -- Intersession & Spring 2025
ACCT - ACCOUNTING --- INTERSESSION/SPRING 2025
Fundamentals of financial accounting relating to corporations. Application of widely used accounting theory and practice for both service and merchandise enterprises. Preparation and analysis of financial statements. This course may also be offered online.
Introduction to management's use of accounting information for planning, control, and decision-making within an organization. Covers both traditional and contemporary topics, including product costing, overhead, budgeting, cash flow, financial statement analysis, and decision-making tools. This course may also be offered online.
This course includes a detailed study of accounting using Excel spreadsheet software. Topics include the use of functions and formulas in Excel with emphasis on accounting as a financial analysis tool. Students are expected to have a working knowledge of Windows.
Topics will include rules related to the organization, life, and dissolution of corporations, partnerships, S-corporations, and LLCs. Tax research and planning issues are considered.
Designed to expose students to a comprehensive coverage of ethical and professional issues encountered by accounting professionals. Prepares students to meet part of the ethics requirement for becoming a Certified Public Accountant in the State of California. Primarily focuses on ethics pertaining to the Accounting profession.
Creation of a payroll cycle, recording of payroll information, payroll transmittal and verification with Output reports that reflect both Federal and State of California's laws and policies. Prepares students for FPC Designation Exam.
A continuation of the intensive study and application of GAAP and IAS begun in ACCT A212. The emphasis in this course is on the valuation and presentation of long-term liabilities, stockholders equity, revenue recognition, revenue and related income statement accounts, income taxes, leases, footnote disclosures required by GAAP and IAS, and other special/current accounting topics.