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Accounting

ACCTG 1, Accounting 1    5 units

Transfer: UC, CSU • Prerequisite: None. • Advisory: Math 20.

This course introduces the student to the sole proprietorship, partnership, and corporate forms of ownership. This course also familiarizes the student with recording, classifying and interpreting financial data for service and merchandising businesses. It includes a study of the journals, ledgers and financial statements used by these entities. Also covered are computerized accounting systems, internal control, ethics, cash, accounts and notes receivable, merchandise inventory, plant assets and intangible assets, liabilities, and equity accounts.

1001   8:30a-12:00p MTWTh   BUS 119   Platz W A

1002   1:00p-4:30p MTWTh   BUS 119   Platz W A

1003   Arrange-11.3 Hours    ONLINE-E   Halliday P D

Above section 1003 meets for 8 weeks, Jun 18 to Aug 10, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).

1004   Arrange-11.3 Hours    ONLINE-E   Halliday P D

Above section 1004 meets for 8 weeks, Jun 18 to Aug 10, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).

1005   Arrange-11.3 Hours    ONLINE-E   Resnick W J

Above section 1005 meets for 8 weeks, Jun 18 to Aug 10, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).

1006   Arrange-11.3 Hours    ONLINE-E   Fitzgerald R L

Above section 1006 meets for 8 weeks, Jun 18 to Aug 10, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).

1007   Arrange-11.3 Hours    ONLINE-E   Demetre N J

Above section 1007 meets for 8 weeks, Jun 18 to Aug 10, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).

4001   6:30p-9:00p MTWTh   BUS 263   Hicks L E

Above section 4001 meets for 8 weeks, Jun 18 to Aug 09.

ACCTG 2, Accounting 2   5 units

Transfer: UC, CSU • Prerequisite: Accounting 1.

This course continues the study of introductory financial accounting principles begun in Accounting 1 and also covers introductory managerial accounting. The financial accounting portion of the course covers the corporate form of business organization, bond financing, installment notes and other long-term liabilities, investments in debt and equity securities, international operations and the Statement of Cash Flows. Financial statement analysis and full-absorption costing for manufacturing businesses completes the financial accounting portion of the course and transitions the focus to managerial accounting and internal users rather than third party users of financial statements. Managerial accounting study includes cost accounting for special order and for mass produced goods, including just-in-time and total quality management approaches. Also studied are cost allocation among business divisions, performance measurement, cost-volume-profit analysis, budgeting, standard costing, and decision making processes.

1008   8:30a-12:00p MTWTh   BUS 254   Trippetti V J

1009   1:00p-4:30p MTWTh   BUS 254   Daniel C

1010   Arrange-11.3 Hours    ONLINE-E   Bernstein T D

Above section 1010 meets for 8 weeks, Jun 18 to Aug 10, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).

1011   Arrange-11.3 Hours    ONLINE-E   Huang Ai M

Above section 1011 meets for 8 weeks, Jun 18 to Aug 10, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).

1012   Arrange-11.3 Hours    ONLINE-E   Bernstein T D

Above section 1012 meets for 8 weeks, Jun 18 to Aug 10, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).

1013   Arrange-11.3 Hours    ONLINE-E   Haig J

Above section 1013 meets for 8 weeks, Jun 18 to Aug 10, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).

ACCTG 10A, Intermediate Accounting A    3 units

Transfer: CSU • Prerequisite: Accounting 2.

Basic pronouncements of the Financial Accounting Standards Board and their applications to accounting are covered in this course, along with cash, receivables, temporary investments, the time value of money, income and cash flow statements and estimating procedures.

1014   Arrange-9 Hours    ONLINE-E   Lu M

Above section 1014 is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).

ACCTG 10B, Intermediate Accounting B    3 units

Transfer: CSU • Prerequisite: Accounting 10A.

A continuation of Intermediate Accounting A (ACCTG 10A), this course includes further study of the basic pronouncements of the Financial Accounting Standards Board and their applications to accounting. Covered in detail in this course are inventories, land, buildings, equipment, intangible assets, current and long term liabilities and contingencies and stockholders’ equity (paid-in capital and retained earnings.)

1015   Arrange-9 Hours    ONLINE-E   Lu M

Above section 1015 is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).

ACCTG 10C, Intermediate Accounting C    4 units

Transfer: CSU • Prerequisite: Accounting 10B or 3.

A continuation of Intermediate Accounting A and B (ACCTG 10A, 10B), this course includes further study of the pronouncements of the Financial Accounting Standards Board and other primary source GAAP and their applications to accounting for corporations. Covered in detail in this course are investments, earnings per share, financial statement analysis, revenue recognition, accounting for income taxes, pensions, leases, and full disclosure in financial reporting.

1016   Arrange-12 Hours    ONLINE-E   Carballo P S

Above section 1016 is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).

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