Welcome
|
Admission
|
Enrollment
|
Fees
|
Payment
|
Book Information
Financial Assistance
|
Campus Services
| Other Programs
Accounting
ACCTG 1, Introduction to Financial Accounting 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-10:55a MW BUS 251 Schapa E J
1002 8:30a-10:55a TTh BUS 254 Resnick W J
1003 9:30a-11:55a MW BUS 263 Knight R B
1004 9:00a-11:25a TTh BUNDY 339 Maier L S
Above section 1004 meets at the Bundy Campus, 3171 South Bundy Drive, Los Angeles, CA 90066.
1005 12:00p-2:25p MW BUS 251 Schapa E J
1006 12:45p-3:10p MW BUS 263 Knight R B
1007 12:00p-2:25p TTh BUNDY 339 Maier L S
Above section 1007 meets at the Bundy Campus, 3171 South Bundy Drive, Los Angeles, CA 90066.
1008 3:30p-5:55p TTh BUS 254 Nault W H
1009 4:00p-6:25p T BUS 263 Daniel C
Arrange-2.5 Hours ONLINE-E Daniel C
Above section 1009 is a hybrid class taught on campus and online via the Internet. For additional information, go to smconline.org (schedule of classes).
1010 Arrange-7.5 Hours ONLINE-E Brookins G T
Above section 1010 meets for 13 weeks, Mar 04 to May 31, 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 Fitzgerald R L
Above section 1011 meets for 8 weeks, Feb 11 to Apr 05, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
1012 Arrange-7.5 Hours ONLINE-E Resnick W J
Above section 1012 meets for 13 weeks, Mar 04 to May 31, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
1013 Arrange-7.5 Hours ONLINE-E Resnick W J
Above section 1013 meets for 13 weeks, Mar 04 to May 31, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
1014 Arrange-11.3 Hours ONLINE-E Demetre N J
Above section 1014 meets for 8 weeks, Feb 11 to Apr 05, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
1015 Arrange-5 Hours ONLINE-E Platz W A
Above section 1015 is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
4001 5:30p-7:55p MW BUS 119 Larizadeh M R
4002 6:45p-9:10p TTh BUS 254 Nault W H
ACCTG 2, Corporate Financial and Managerial Accounting 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.
1016 8:30a-10:55a TTh BUS 263 Brookins G T
1017 8:30a-10:55a TTh BUS 119 Leviton N J
1018 9:30a-11:55a MW BUS 254 Bernstein T D
1019 12:45p-3:10p MW BUS 254 Trippetti V J
1020 12:45p-3:10p TTh BUS 254 Lu M
1021 12:45p-3:10p TTh BUS 119 Leviton N J
1022 Arrange-7.5 Hours ONLINE-E Fitzgerald R L
Above section 1022 meets for 13 weeks, Mar 04 to May 31, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
1023 Arrange-5 Hours ONLINE-E Brookins G T
Above section 1023 is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
1024 Arrange-11.3 Hours ONLINE-E Huang Ai M
Above section 1024 meets for 8 weeks, Apr 15 to Jun 07, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
1025 Arrange-11.3 Hours ONLINE-E Huang Ai M
Above section 1025 meets for 8 weeks, Apr 15 to Jun 07, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
1026 Arrange-7.5 Hours ONLINE-E Bernstein T D
Above section 1026 meets for 13 weeks, Mar 04 to May 31, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
1027 Arrange-7.5 Hours ONLINE-E Bernstein T D
Above section 1027 meets for 13 weeks, Mar 04 to May 31, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
4003 6:45p-9:10p MW BUS 263 Daniel C
4004 Arrange-5 Hours N ONLINE-E Andre J M
Above section 4004 is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
NEW 3119 Arrange-5 Hours ONLINE-E Andre J M
Above section 3119 is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
ACCTG 6, Accounting Consolidations 3 units
Transfer: CSU • Prerequisite: Accounting 4 or 10C.
This course begins with the study of business combinations and covers in depth the preparation of consolidated financial statements and Financial Accounting Standards Board (FASB) 141. This course also covers accounting for estates and trusts.
ACCTG 6 and ACCTG 7 may be taken at the same time. ACCTG 6 does not have to be taken before ACCTG 7.
1028 Arrange-6.5 Hours ONLINE-E Hanson M P
Above section 1028 meets for 8 weeks, Feb 11 to Apr 05, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
ACCTG 7, Advanced Accounting: Special Topics 3 units
Transfer: CSU • Prerequisite: Accounting 4 or 10C.
This course may be taken before Accounting 6.
This course covers special accounting topics, including accounting for foreign currency transactions, partnerships, state and local governments, not-for-profit entities and accounting research.
ACCTG 7 and ACCTG 6 may be taken at the same time. ACCTG 7 does not have to be taken after ACCTG 6.
1029 Arrange-6.5 Hours ONLINE-E Carballo P S
Above section 1029 meets for 8 weeks, Apr 15 to Jun 07, 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.
1030 Arrange-6.5 Hours ONLINE-E Lu M
Above section 1030 meets for 8 weeks, Apr 15 to Jun 07, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes). Above section 1030 is an online course, however the instructor reserves the right to request an in-person meeting on the SMC campus or with the assistance of technology to discuss class concerns.
1031 Arrange-6.5 Hours ONLINE-E Lu M
Above section 1031 meets for 8 weeks, Apr 15 to Jun 07, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes). Above section 1031 is an online course, however the instructor reserves the right to request an in-person meeting on the SMC campus or with the assistance of technology to discuss class concerns.
1032 Arrange-6.5 Hours ONLINE-E Lu M
6:30p-8:35p T BUS 119 Lu M
Above section 1032 meets for 8 weeks, Feb 12 to Apr 02, and is a hybrid class taught on campus and online via 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.)
1033 Arrange-6.5 Hours ONLINE-E Lu M
Above section 1033 meets for 8 weeks, Feb 11 to Apr 05, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes). Above section 1033 is an online course, however the instructor reserves the right to request an in-person meeting on the SMC campus or with the assistance of technology to discuss class concerns.
1034 Arrange-6.5 Hours ONLINE-E Lu M
Above section 1034 meets for 8 weeks, Feb 11 to Apr 05, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes). Above section 1034 is an online course, however the instructor reserves the right to request an in-person meeting on the SMC campus or with the assistance of technology to discuss class concerns.
4005 6:00p-8:10p Th BUS 263 Brookins G T
Arrange-6.5 Hours ONLINE-E Brookins G T
Above section 4005 meets for 8 weeks, Apr 18 to Jun 06, and is a hybrid class taught on campus and online via the Internet. For additional information, go to smconline.org (schedule of classes). Above section 4005 will meet at the SMC campus on May 9 and June 6.
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.
1035 Arrange-8 Hours ONLINE-E Hanson M P
Above section 1035 meets for 8 weeks, Apr 15 to Jun 07, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
1036 Arrange-8 Hours ONLINE-E Carballo P S
Above section 1036 meets for 8 weeks, Apr 15 to Jun 07, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
ACCTG 11, Cost Accounting 3 units
Transfer: CSU • Prerequisite: Accounting 2.
This course focuses on cost accounting theory with emphasis on job order and process cost accounting, accounting methods for material, labor, and factory overhead, and preparation of financial statements from cost data. Topics include cost management concepts, activity cost behavior, job order costing, process costing, budgeting, standard costing, cost/volume/profit analysis, and tactical decision making.
1037 Arrange-3 Hours ONLINE-E Hanson M P
Above section 1037 is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
ACCTG 12, Auditing 3 units
Transfer: CSU • Prerequisite: Accounting 2.
This course covers the role and responsibility of Certified Public Accountants in the audit of financial statements. Emphasis will be placed on verification of balance sheets and internal control of accounting systems and cycles. Topics include sampling techniques, workpaper preparation, flow-charting, AICPA statements of auditing standards, professional ethics, legal liability, audit reports, and audit programs.
1038 Arrange-4.5 Hours ONLINE-E Resnick W J
Above section 1038 meets for 13 weeks, Mar 04 to May 31, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
1039 Arrange-4.5 Hours ONLINE-E Resnick W J
Above section 1039 meets for 13 weeks, Mar 04 to May 31, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
ACCTG 15, Individual Income Taxes 3 units
Transfer: CSU • Prerequisite: Accounting 2.
Internal Revenue Service tax laws and regulations and accounting procedures are studied in this course to enable the tax professional to apply the information to completing federal and California state individual income taxes.
1040 Arrange-3 Hours ONLINE-E Haig J
Above section 1040 is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
ACCTG 16 Taxation of Corporations, Partnerships, Estates and Trusts 3 units
Transfer: CSU • Prerequisite: Accounting 15.
This course covers tax laws and the reporting requirements of the Internal Revenue Service as applied to corporations, partnerships, estates and trusts.
1041 Arrange-3 Hours ONLINE-E Haig J
Above section 1041 is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
ACCTG 21, Business Bookkeeping 3 units
• Prerequisite: None.
This course surveys basic bookkeeping principles and practices and the use of records to help bookkeepers and business owners/managers better understand common business terms, transactions, and record keeping in small businesses. This course provides the student with the basic accounting concepts and procedures required for all businesses. Through lecture and problem solving, the student will learn to do a full set of books pertaining to a small business enterprise. Topics covered include analyzing and classifying business transactions, financial statements, worksheets and adjusting entries, bank reconciliations, payroll, specialized journals, and tax aspects of small businesses.
4006 6:30p-9:35p T BUS 251 Hicks L E
ACCTG 26, Advanced Business Law 3 units
Transfer: UC, CSU • Prerequisite: Business 5.
This course covers advanced topics in agency, partnerships, corporations, LLCs, torts, legal procedures and other advanced topics.
Accounting 26 is the same course as Business 6. Students may earn credit for one but not both.
1042 Arrange-4.5 Hours ONLINE-E Halliday-Robert Ca E
Above section 1042 meets for 13 weeks, Mar 04 to May 31, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
ACCTG 31A, Excel for Accounting 3 units
Transfer: CSU • Prerequisite: Accounting 1 or 21.
This course entails the detailed application of accounting principles, using the Excel spreadsheet package. Topics include the use of functions and formulas of Excel with emphasis on accounting as a financial analysis tool.
This course uses Excel 2010.
1043 Arrange-6.5 Hours ONLINE-E Valdivia O
Above section 1043 meets for 8 weeks, Feb 11 to Apr 05, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
ACCTG 35, QuickBooks 3 units
Transfer: CSU • Prerequisite: CIS 1 or 4 and Accounting 1 or 21.
This course provides the student with a realistic approach to computerized, integrated accounting principles using QuickBooks software package. Students will work with the various components of an accounting system in an ongoing business, as well as set up an accounting system for a new company. Topics include the creation of a QuickBooks company, and the analysis of financial statements, reports and graphs. Students will gain experience in the creation and use of invoices, purchase orders, inventory, bank accounts, and payroll. In addition, students will be able to complete the entire accounting cycle including recording adjusting entries and making corrections on the transactions as needed. Hands-on experience is provided in a microcomputer lab.
Accounting 35 is the same class as CIS 35. Student may earn credit for one, but not for both. This class uses QuickBooks Premier Accountant Edition 2012.
1044 9:30a-10:50a MW BUS 255 Valdivia O
1045 Arrange-4.5 Hours ONLINE-E Zimmerman W L
Above section 1045 meets for 13 weeks, Mar 04 to May 31, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
1046 Arrange-4.5 Hours ONLINE-E Zimmerman W L
Above section 1046 meets for 13 weeks, Mar 04 to May 31, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).
ACCTG 88A, Independent Studies in Accounting 1 unit
Transfer: CSU
Please see “Independent Studies” section.
1047 Arrange-1 Hour BUS 220D Tucker J L
ACCTG 88B, Independent Studies in Accounting 2 units
Transfer: CSU
Please see “Independent Studies” section.
1048 Arrange-2 Hours BUS 220D Tucker J L