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 254   Trippetti V J

1004   8:30a-10:55a TTh   BUS 254   Rubio C

1005   9:00a-12:05p Sat   BUS 254   Mares S

   Arrange-2 Hours    ONLINE-E   Mares S
Above section 1005 is a hybrid class taught on campus and online via the Internet. For additional information, go to www.smc.edu/OnlineEd.

1006   9:30a-11:55a TTh   BUS 119   Platz W A

1007   10:00a-12:25p MW   BUS 251   Schrader E

1008   10:00a-12:25p TTh   BUS 251   Maier L S

1009   12:45p-3:10p MW   BUS 119   Knight R B

NEW   3426   12:45p-3:10p TTh   BUS 119   Steinberger E K

1010   3:30p-5:55p TTh   BUS 254   Arakelian A

1011   Arrange-5 Hours    ONLINE-E   Fitzgerald R L
Above section 1011 is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1012   Arrange-5 Hours    ONLINE-E   Fitzgerald R L
Above section 1012 is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1013   Arrange-5 Hours    ONLINE-E   Andre J M
Above section 1013 is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1014   Arrange-5 Hours    ONLINE-E   Andre J M
Above section 1014 is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1015   Arrange-7.5 Hours    ONLINE-E   Resnick W J
Above section 1015 meets for 13 weeks, Mar 06 to Jun 02, 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-E   Resnick W J
Above section 1016 meets for 13 weeks, Mar 06 to Jun 02, 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-E   Platz W A
Above section 1017 meets for 13 weeks, Mar 06 to Jun 02, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

NEW   3380   Arrange-7.5 Hours    ONLINE-E   Brookins G T
Above section 3380 meets for 13 weeks, Mar 06 to Jun 02, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

4002   6:45p-9:10p TTh   BUS 254   Arakelian A

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.

1018   8:30a-10:55a MW   BUS 119   Knight R B

1019   8:30a-10:55a TTh   BUS 263   Brookins G T

1020   11:15a-1:40p MW   BUS 263   Maier L S

1021   12:45p-3:10p MW   BUS 254   Trippetti V J

1022   12:45p-3:10p TTh   BUS 254   Huang Ai M

1023   12:45p-3:10p TTh   BUS 263   Lu M

1025   Arrange-5 Hours    ONLINE-E   Brookins G T
Above section 1025 is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

NEW   3404   1:00p-4:05p Sat   BUS 254   Mares S

   Arrange-2 Hours    ONLINE-E   Mares S
Above section 3404 is a hybrid class taught on campus and online via the Internet. For additional information, go to www.smc.edu/OnlineEd.

1026   Arrange-5 Hours    ONLINE-E   Daniel C
Above section 1026 is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1027   Arrange-5 Hours    ONLINE-E   Daniel C
Above section 1027 is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1028   Arrange-7.5 Hours    ONLINE-E   Huang Ai M
Above section 1028 meets for 13 weeks, Mar 06 to Jun 02, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1029   Arrange-7.5 Hours    ONLINE-E   Huang Ai M
Above section 1029 meets for 13 weeks, Mar 06 to Jun 02, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1030   Arrange-7.5 Hours    ONLINE-E   Haig J
Above section 1030 meets for 13 weeks, Mar 06 to Jun 02, 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-E   Haig J
Above section 1031 meets for 13 weeks, Mar 06 to Jun 02, 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-E   Carballo P S
Above section 1032 meets for 13 weeks, Feb 21 to May 19, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

4003   6:45p-9:10p TTh   BUS 263   Moore E K

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.

1033   Arrange-6.5 Hours    ONLINE-E   Huang Ai M
Above section 1033 meets for 8 weeks, Apr 17 to Jun 09, 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.

1034   Arrange-6.5 Hours    ONLINE-E   Huang Ai M
Above section 1034 meets for 8 weeks, Feb 13 to Apr 07, 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.

1035   Arrange-6.5 Hours    ONLINE-E   Kim J S
Above section 1035 meets for 8 weeks, Feb 13 to Apr 07, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

NEW   3395   Arrange-6.5 Hours    ONLINE-E   Kim J S
Above section 3395 meets for 8 weeks, Feb 13 to Apr 07, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

NEW   1036   Arrange-6.5 Hours    ONLINE-E   Kim M S
Above section 1036 meets for 8 weeks, Apr 17 to Jun 09, 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.

1037   Arrange-6.5 Hours    ONLINE-E   Lu M
Above section 1037 meets for 8 weeks, Feb 13 to Apr 07, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1038   Arrange-6.5 Hours    ONLINE-E   Lu M
Above section 1038 meets for 8 weeks, Feb 13 to Apr 07, 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-E   Lu M
Above section 1039 meets for 8 weeks, Apr 17 to Jun 09, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

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).

1040   Arrange-6.5 Hours    ONLINE-E   Brookins G T
Above section 1040 meets for 8 weeks, Feb 13 to Apr 07, 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-E   Lu M
Above section 1041 meets for 8 weeks, Apr 17 to Jun 09, 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-E   Lu M
Above section 1042 meets for 8 weeks, Apr 17 to Jun 09, 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.

1043   Arrange-9 Hours    ONLINE-E   Kim J S
Above section 1043 meets for 8 weeks, Feb 13 to Apr 07, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1044   Arrange-9 Hours    ONLINE-E   Hanson M P
Above section 1044 meets for 8 weeks, Apr 17 to Jun 09, 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.

1045   Arrange-3 Hours    ONLINE-E   Carballo P S
Above section 1045 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.

1046   Arrange-4.5 Hours    ONLINE-E   Hanson M P
Above section 1046 meets for 13 weeks, Mar 06 to Jun 02, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1047   Arrange-4.5 Hours    ONLINE-E   Hanson M P
Above section 1047 meets for 13 weeks, Mar 06 to Jun 02, 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.

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

4004   6:45p-9:50p W   BUS 254   Rubio C

   Arrange-3 Hours    ONLINE-E   Rubio C
Above section 4004 meets for 8 weeks, Feb 15 to Apr 05, and is a hybrid class taught on campus and online via 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.

1049   Arrange-3 Hours    ONLINE-E   Rubio C
Above section 1049 is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

4005   6:45p-9:50p W   BUS 254   Rubio C

   Arrange-3 Hours    ONLINE-E   Rubio C
Above section 4005 meets for 8 weeks, Apr 19 to Jun 07, and is a hybrid class taught on campus and online via the Internet. For additional information, go to www.smc.edu/OnlineEd.

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 W   BUS 263   Senko E A

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 2013 professional.

1050   Arrange-6.5 Hours    ONLINE-E   Valdivia O
Above section 1050 meets for 8 weeks, Feb 13 to Apr 07, 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 2013.

1051   Arrange-6.5 Hours    ONLINE-E   Valdivia O
Above section 1051 meets for 8 weeks, Apr 17 to Jun 09, 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.

1052   9:30a-10:50a TTh   BUS 207   Resnick W J

1053   Arrange-4.5 Hours    ONLINE-E   Resnick W J
Above section 1053 meets for 13 weeks, Mar 06 to Jun 02, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1054   Arrange-4.5 Hours    ONLINE-E   Resnick W J
Above section 1054 meets for 13 weeks, Mar 06 to Jun 02, 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.

1055   Arrange-1 Hour    BUS 220A   Veas S

ACCTG 88B, Independent Studies in Accounting    2 units

Transfer: CSU

Please see “Independent Studies” section.

1056   Arrange-2 Hours    BUS 220A   Veas S

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