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

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-10:30a MTWTh BUS 251 Schrader E

1002 8:30a-12:00p MTWTh BUS 119 Platz W A

1003 1:00p-4:30p MTWTh BUS 254 Knight R B

1005 Arrange-11.3 Hours ONLINE Arakelian A
Above section 1005 meets for 8 weeks, Jun 19 to Aug 11, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1006 Arrange-11.3 Hours ONLINE Fitzgerald R L
Above section 1006 meets for 8 weeks, Jun 19 to Aug 11, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1007 Arrange-11.3 Hours ONLINE Rubio C
Above section 1007 meets for 8 weeks, Jun 19 to Aug 11, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1008 Arrange-11.3 Hours ONLINE Andre J M
Above section 1008 meets for 8 weeks, Jun 19 to Aug 11, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

4001 6:15p-9:45p TWTh BUS 254 Hicks L E
Above section 4001 meets for 8 weeks, Jun 20 to Aug 10.

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.

1009 8:30a-12:00p MTWTh BUS 254 Trippetti V J

1010 Arrange-11.3 Hours ONLINE Huang Ai M
Above section 1010 meets for 8 weeks, Jun 19 to Aug 11, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1011 Arrange-11.3 Hours ONLINE Huang Ai M
Above section 1011 meets for 8 weeks, Jun 19 to Aug 11, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1012 Arrange-11.3 Hours ONLINE Daniel C
Above section 1012 meets for 8 weeks, Jun 19 to Aug 11, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1013 Arrange-11.3 Hours ONLINE Haig J
Above section 1013 meets for 8 weeks, Jun 19 to Aug 11, 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.

1014 Arrange-9 Hours ONLINE Kim J S
Above section 1014 is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

NEW 1726 Arrange-9 Hours ONLINE Kim M S
Above section 1726 is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

NEW 1734 Arrange-9 Hours ONLINE Kim M S
Above section 1734 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.

1015 Arrange-9 Hours ONLINE Lu M
Above section 1015 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).

1016 Arrange-9 Hours ONLINE Lu M
Above section 1016 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.

1017 Arrange-12 Hours ONLINE Kim J S
Above section 1017 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.

1018 Arrange-6.5 Hours ONLINE Hanson M P
Above section 1018 meets for 8 weeks, Jun 19 to Aug 11, and is a Distance Education course conducted over 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.

1019 Arrange-6.5 Hours ONLINE Resnick W J
Above section 1019 meets for 8 weeks, Jun 19 to Aug 11, and is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

1020 Arrange-6.5 Hours ONLINE Resnick W J
Above section 1020 meets for 8 weeks, Jun 19 to Aug 11, 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 2013 professional.

1021 Arrange-9 Hours ONLINE Valdivia O
Above section 1021 is a Distance Education course conducted over the Internet. For additional information, go to www.smc.edu/OnlineEd.

Next >

Back to Top