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Accounting

Some of the courses listed in this section are accompanied by Supplemental Instruction. Supplemental Instruction (SI) is an academic assistance program that utilizes free peer-assisted weekly study sessions to help students learn the most difficult course content. For more information, please see the SI website at www.smc.edu/si .

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. Basic managerial accounting topics are also introduced.

1001   8:30a-12:00p MTWTh   BUS 254   Leviton N J

1002   1:00p-4:30p MTWTh   BUS 263   Daniel C

1003   Arrange-11.3 Hours    ONLINE-E   Halliday P D

Above section 1003 meets for 8 weeks, Jun 23 to Aug 15, 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 23 to Aug 15, 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 23 to Aug 15, 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   Hanson M P

Above section 1006 meets for 8 weeks, Jun 23 to Aug 15, 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   Daniel C

Above section 1007 meets for 8 weeks, Jun 23 to Aug 15, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).

1008   Arrange-11.3 Hours    ONLINE-E   Fitzgerald R L

Above section 1008 meets for 8 weeks, Jun 23 to Aug 15, 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 201   Hicks L E

Above section 4001 meets for 8 weeks, Jun 23 to Aug 14.

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 (2 units) 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, corporate financial statement preparation and analysis and other GAAP and IFRS considerations. The managerial portion of the course (3 units) covers accounting concepts relevant to internal users rather than third party users of financial statements. Managerial accounting study includes full absorption and variable costing, cost accounting for job order and for mass produced goods (process costing), just-in-time, activity-based and total quality management approaches to costing manufacturing operations. Also studied are segment reporting, performance measurement, cost-volume-profit analysis, flexible budgeting, capital expenditure budgeting, standard costing, responsibility accounting, and decision making processes. Ethical issues surrounding these topics are also addressed.

1009   8:30a-12:00p MTWTh   BUS 119   Trippetti V J

1010   1:00p-4:30p MTWTh   BUS 119   Knight R B

1011   Arrange-11.3 Hours    ONLINE-E   Huang Ai M

Above section 1011 meets for 8 weeks, Jun 23 to Aug 15, 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   Huang Ai M

Above section 1012 meets for 8 weeks, Jun 23 to Aug 15, 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 23 to Aug 15, and is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).

1015   Arrange-11.3 Hours    ONLINE-E   Carballo P S

Above section 1015 meets for 8 weeks, Jun 23 to Aug 15, 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.

1016   Arrange-9 Hours    ONLINE-E   Lu M

Above section 1016 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.)

1017   Arrange-9 Hours    ONLINE-E   Lu M

Above section 1017 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.

1018   Arrange-12 Hours    ONLINE-E   Hanson M P

Above section 1018 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.

1019   Arrange-9 Hours    ONLINE-E   Valdivia O

Above section 1019 is a Distance Education course conducted over the Internet. For additional information, go to smconline.org (schedule of classes).

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IMPORTANT! Many SMC classes require the use of a computer with Internet access to reach class resources and/or to complete assignments and/or take exams. To locate a computer lab on campus go to www.smc.edu/acadcomp and click on the “Labs” link.