A professor lecturing the class

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.

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 C-ID: Students must take ACCTG 1 and 2 to earn the equivalent of C-ID ACCT 110. 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 7:00a-9:20a MW BUS 251 Schrader E

1002 7:00a-9:20a TTh BUS 251 Schrader E

1003 8:30a-10:55a MW BUS 119 Maier L S

NEW 1004 8:30a-10:55a TTh BUS 254 Lamarra F

1005 8:30a-10:55a TTh BUS 263 Brookins G T

1006 9:00a-12:05p Sat BUS 254 Mares S

Arrange-2 Hours ONLINE Mares S
Above section 1006 is a hybrid class taught on campus and online via the Internet. For additional information, go to www.smc.edu/OnlineEd.

1007 9:30a-11:50a TTh BUS 251 Maier L S

1008 10:00a-12:25p MW BUS 251 Schrader E

1009 12:45p-3:10p MW BUS 254 Trippetti V J

1010 12:45p-3:10p TTh BUS 106 Knight R B

1011 12:45p-3:10p TTh BUS 119 Rubio C

1013 3:30p-5:55p TTh BUS 254 Nault W H

1014 Arrange-7.5 Hours ONLINE Brookins G T
Above section 1014 meets for 12 weeks, Aug 28 to Nov 17, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1015 Arrange-7.5 Hours ONLINE Carballo P S
Above section 1015 meets for 12 weeks, Aug 28 to Nov 17, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1016 Arrange-7.5 Hours ONLINE Fitzgerald R L
Above section 1016 meets for 12 weeks, Sep 18 to Dec 08, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1017 Arrange-7.5 Hours ONLINE Fitzgerald R L
Above section 1017 meets for 12 weeks, Sep 18 to Dec 08, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1018 Arrange-7.5 Hours ONLINE Platz W A
Above section 1018 meets for 12 weeks, Sep 18 to Dec 08, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1019 Arrange-5 Hours ONLINE Andre J M
Above section 1019 is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1020 Arrange-5 Hours ONLINE Staff
Above section 1020 is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1022 Arrange-5 Hours ONLINE Platz W A
Above section 1022 is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

4001 6:45p-9:10p MW BUS 251 Hicks L E

4002 6:45p-9:10p TTh BUS 254 Nault W H

ACCTG 2, Corporate Financial and Managerial Accounting 5 units

Transfer: UC, CSU C-ID: ACCT 120; Students must take ACCTG 1 and 2 to earn the equivalent of C-ID ACCT 110. 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.

1023 8:30a-10:55a MW BUS 254 Trippetti V J

1024 8:30a-10:55a TTh BUS 119 Knight R B

1025 12:45p-3:10p MW BUS 263 Steinberger E K

1027 12:45p-3:10p TTh BUS 254 Steinberger E K

1028 3:30p-5:55p TTh BUS 119 Arakelian A

1029 Arrange-7.5 Hours ONLINE Mares S
Above section 1029 meets for 12 weeks, Aug 28 to Nov 17, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1031 Arrange-7.5 Hours ONLINE Haig J
Above section 1031 meets for 12 weeks, Sep 18 to Dec 08, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1032 Arrange-7.5 Hours ONLINE Haig J
Above section 1032 meets for 12 weeks, Sep 18 to Dec 08, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1033 Arrange-7.5 Hours ONLINE Daniel C
Above section 1033 meets for 12 weeks, Sep 18 to Dec 08, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1034 Arrange-7.5 Hours ONLINE Daniel C
Above section 1034 meets for 12 weeks, Sep 18 to Dec 08, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1035 Arrange-5 Hours ONLINE Brookins G T
Above section 1035 is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

4003 6:45p-9:10p MW BUS 254 Lamarra F

4004 6:45p-9:10p TTh BUS 251 Arakelian A

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. This course also covers accounting for estates and trusts.

ACCTG 6 and ACCTG 7 may be taken in either order, or concurrently. It is not necessary to take ACCTG 6 prior to taking ACCTG 7.

1036 Arrange-6.5 Hours ONLINE Hanson M P
Above section 1036 meets for 8 weeks, Aug 28 to Oct 20, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

ACCTG 7, Advanced Accounting: Special Topics 3 units

Transfer: CSU Prerequisite: Accounting 4 or 10C.

This course covers special accounting topics including accounting for foreign currency transactions, translation of foreign currency financial statements, accounting for partnerships, state and local governments, not-for-profit entities and accounting research.

ACCTG 6 and ACCTG 7 may be taken in either order, or concurrently. It is not necessary to take ACCTG 6 prior to taking ACCTG 7.

1037 Arrange-6.5 Hours ONLINE Hanson M P
Above section 1037 meets for 8 weeks, Oct 23 to Dec 15, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

ACCTG 9, Accounting Ethics 3 units

Transfer: CSU Prerequisite: Accounting 1 or 21.

This course surveys professional ethics for the accounting profession in the context of ethical theory, the history of ethical thought, the nature of accounting, tax and auditing fiduciary responsibilities, the rules of accounting codes of conduct, financial statement representations and fraud, and the theoretical and practical application of ethical principles to business situations. Topics include ethical standards specific to the accounting profession, an examination of the balance between the competing interests of the accountant’s roles as management consultant and reporter of financial information to third parties, and the interests of businesses, government and professional regulatory agencies and the public. Reading, writing, analysis and discussion are core elements of the class.

1038 Arrange-6.5 Hours ONLINE Kim J S
Above section 1038 meets for 8 weeks, Aug 28 to Oct 20, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1039 Arrange-6.5 Hours ONLINE Kim M S
Above section 1039 meets for 8 weeks, Oct 23 to Dec 15, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

NEW 3550 Arrange-6.5 Hours ONLINE Kim J S
Above section 3550 meets for 8 weeks, Aug 28 to Oct 20, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

NEW 3604 Arrange-6.5 Hours ONLINE Kim M S
Above section 3604 meets for 8 weeks, Aug 28 to Oct 20, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

NEW 3628 Arrange-6.5 Hours ONLINE Kim M S
Above section 3628 meets for 8 weeks, Oct 23 to Dec 15, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

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.

1040 Arrange-6.5 Hours ONLINE Lu M
Above section 1040 meets for 8 weeks, Aug 28 to Oct 20, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1041 Arrange-6.5 Hours ONLINE Lu M
Above section 1041 meets for 8 weeks, Aug 28 to Oct 20, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1042 Arrange-6.5 Hours ONLINE Lu M
Above section 1042 meets for 8 weeks, Oct 23 to Dec 15, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

4005 7:00p-8:20p TTh BUS 263 Lu M

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).

1043 Arrange-6.5 Hours ONLINE Lu M
Above section 1043 meets for 8 weeks, Aug 28 to Oct 20, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1044 Arrange-6.5 Hours ONLINE Lu M
Above section 1044 meets for 8 weeks, Oct 23 to Dec 15, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1045 Arrange-6.5 Hours ONLINE Lu M
Above section 1045 meets for 8 weeks, Oct 23 to Dec 15, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

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.

1046 Arrange-8 Hours ONLINE Kim J S
Above section 1046 meets for 8 weeks, Aug 28 to Oct 20, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1047 Arrange-8 Hours ONLINE Hanson M P
Above section 1047 meets for 8 weeks, Oct 23 to Dec 15, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

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.

1048 Arrange-3 Hours ONLINE Carballo P S
Above section 1048 is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

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 accounting cycles. Topics include AICPA and PCAOB auditing standards, professional ethics, legal liability, internal control, audit sampling and audit reports.

1049 Arrange-4.5 Hours ONLINE Steinberger E K
Above section 1049 meets for 12 weeks, Sep 18 to Dec 08, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1050 Arrange-4.5 Hours ONLINE Steinberger E K
Above section 1050 meets for 12 weeks, Sep 18 to Dec 08, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

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 individual income taxes.

1051 Arrange-3 Hours ONLINE Rubio C
Above section 1051 is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

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.

1052 Arrange-3 Hours ONLINE Rubio C
Above section 1052 is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

ACCTG 17, Income Tax Preparation (CTEC-Approved) 4 units

Transfer: CSU Prerequisite: None.

This comprehensive course is intended for individuals to enter the tax profession and enable them to prepare individual tax returns for the general public, including individual taxpayers who operate sole-proprietor businesses. At the completion of the course, students will be able to prepare most individual tax returns and Schedule C for small business returns. This tax course is a qualified course by the California Tax Education Council (CTEC) and fulfills the requirements to become a California Registered Tax Preparer (CRTP).

1053 12:45p-2:50p MW BUS 119 Rubio C

4006 6:45p-8:50p TTh BUS 119 Rubio C

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.

1054 9:30a-10:50a MW BUS 263 Brookins G T

1055 Arrange-4.5 Hours ONLINE Resnick W J
Above section 1055 meets for 12 weeks, Sep 18 to Dec 08, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1056 Arrange-4.5 Hours ONLINE Resnick W J
Above section 1056 meets for 12 weeks, Sep 18 to Dec 08, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

ACCTG 31A, Excel for Accounting 3 units

Transfer: CSU Prerequisite: Accounting 1 or 21.

This course entails the detailed application of accounting principles using Excel. Topics include creating professional worksheets, the use of formulas and functions, charts, database, basic macros, and other Excel features with emphasis on accounting as a financial analysis tool.

This course uses Microsoft Excel 2016.

1057 Arrange-6.5 Hours ONLINE Valdivia O
Above section 1057 meets for 8 weeks, Aug 28 to Oct 20, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

ACCTG 31B, Advanced Excel for Accounting 3 units

Transfer: CSU Prerequisite: Accounting 2 and 31A.

This course includes the advanced application of Excel for accounting features. Topics include the use of complex Excel functions and formulas, advanced Charts, advanced database features, Consolidation, Data Validation, PivotTables and PivotCharts, an introduction to Visual Basic, and other advanced Excel features with emphasis on accounting as a financial analysis tool.

This course uses Excel 2016.

1058 Arrange-6.5 Hours ONLINE Valdivia O
Above section 1058 meets for 8 weeks, Oct 23 to Dec 15, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

ACCTG 45, Individual Financial Planning 3 units

Transfer: CSU Prerequisite: None.

This course provides students with the tools to achieve their personal financial goals. It will help them make informed decisions related to spending, saving, borrowing, and investing. Topics covered include personal financial planning; money management; tax strategy and the decision processes and behaviors underlying consumer credit; purchasing decisions; insurance; investing in stocks, bonds, mutual funds, and real estate; retirement; and estate planning.

Accounting 45 is the same class as Business 45. Students may earn credit for one, but not for both.

1059 9:30a-10:50a TTh BUS 207 Resnick W J

1060 Arrange-4.5 Hours ONLINE Resnick W J
Above section 1060 meets for 12 weeks, Sep 18 to Dec 08, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1061 Arrange-4.5 Hours ONLINE Resnick W J
Above section 1061 meets for 12 weeks, Sep 18 to Dec 08, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1062 Arrange-4.5 Hours ONLINE Resnick W J
Above section 1062 meets for 12 weeks, Sep 18 to Dec 08, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

ACCTG 88A, Independent Studies in Accounting 1 unit

Transfer: CSU

Please see “Independent Studies” section.

1063 Arrange-1 Hour BUS 220D Veas S

ACCTG 88B, Independent Studies in Accounting 2 units

Transfer: CSU

Please see “Independent Studies” section.

1064 Arrange-2 Hours BUS 220D Veas S

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