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

General accountants examine financial records of municipal, county, state, and federal agencies for compliance with laws. They record transactions, such as receivable, payable, payroll, property into a general ledger. Corporate accountants set up and design accounting/bookkeeping systems and procedures, risk management programs, tax law and finance methods, record financial transactions, and analyze and evaluate financial records for businesses. Their duties include interpreting financial information and preparing reports for business executives and government regulatory agencies. Advancement includes senior accountant, controller, treasurer, and chief financial officer positions.

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 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.

Course Number:1001 Time:7:30 a.m.-11 a.m. MTWTh Location:BUS 251 Instructor:Platz W A

Course Number:1002 Time:8:30 a.m.-12 p.m. MTWTh Location:BUS 119 Instructor:Knight R B

Course Number:1003 Time:12:30 p.m.-4 p.m. MTWTh Location:BUS 254 Instructor:Platz W A

Course Number:1004 Time:Arrange-11.3 Hours Location:ONLINE Instructor:Rubio C Above section 1004 meets for 8 weeks, Jun 18 to Aug 10, and is a Distance Education course conducted over the Internet. For additional information, go to smc.edu/OnlineEd.

Course Number:1005 Time:Arrange-11.3 Hours Location:ONLINE Instructor:Haig J Above section 1005 meets for 8 weeks, Jun 18 to Aug 10, and is a Distance Education course conducted over the Internet. For additional information, go to smc.edu/OnlineEd.

Course Number:1006 Time:Arrange-11.3 Hours Location:ONLINE Instructor:Arakelian A Above section 1006 meets for 8 weeks, Jun 18 to Aug 10, and is a Distance Education course conducted over the Internet. For additional information, go to smc.edu/OnlineEd.

Course Number:1007 Time:Arrange-11.3 Hours Location:ONLINE Instructor:Fitzgerald R L Above section 1007 meets for 8 weeks, Jun 18 to Aug 10, and is a Distance Education course conducted over the Internet. For additional information, go to smc.edu/OnlineEd.

Course Number:4001 Time:6:15 p.m.-9:45 p.m. TWTh Location:BUS 254 Instructor:Hicks L E Above section 4001 meets for 8 weeks, Jun 19 to Aug 09.

NewCourse Number:1724 Time:Arrange-11.3 Hours Location:ONLINE Instructor:Mares S Above section 1724 meets for 8 weeks, Jun 18 to Aug 10, and is a Distance Education course conducted over the Internet. For additional information, go to smc.edu/OnlineEd.

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.

Course Number:1008 Time:8:30 a.m.-12 p.m. MTWTh Location:BUS 254 Instructor:Lamarra F

Course Number:1009 Time:Arrange-11.3 Hours Location:ONLINE Instructor:Steinberger E K Above section 1009 meets for 8 weeks, Jun 18 to Aug 10, and is a Distance Education course conducted over the Internet. For additional information, go to smc.edu/OnlineEd.

Course Number:1010 Time:Arrange-11.3 Hours Location:ONLINE Instructor:Huang Ai M Above section 1010 meets for 8 weeks, Jun 18 to Aug 10, and is a Distance Education course conducted over the Internet. For additional information, go to smc.edu/OnlineEd.

Course Number:1011 Time:Arrange-11.3 Hours Location:ONLINE Instructor:Daniel C Above section 1011 meets for 8 weeks, Jun 18 to Aug 10, and is a Distance Education course conducted over the Internet. For additional information, go to smc.edu/OnlineEd.

NewCourse Number:1725 Time:Arrange-11.3 Hours Location:ONLINE Instructor:Carballo P S Above section 1725 meets for 8 weeks, Jun 18 to Aug 10, and is a Distance Education course conducted over the Internet. For additional information, go to smc.edu/OnlineEd.

ACCTG 7, Advanced Accounting: Special Topics 3 units

Transfer: CSU Prerequisite: None. Advisory: Accounting 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.

Course Number:1012 Time:Arrange-9 Hours Location:ONLINE Instructor:Hanson M P Above section 1012 meets for 8 weeks, Jun 18 to Aug 10, and is a Distance Education course conducted over the Internet. For additional information, go to smc.edu/OnlineEd.

ACCTG 9, Accounting Ethics 3 units

Transfer: CSU Prerequisite: None. Advisory: 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.

Course Number:1013 Time:Arrange-9 Hours Location:ONLINE Instructor:Kim M S Above section 1013 is a Distance Education course conducted over the Internet. For additional information, go to smc.edu/OnlineEd.

NewCourse Number:1700 Time:Arrange-9 Hours Location:ONLINE Instructor:Kim M S Above section 1700 is a Distance Education course conducted over the Internet. For additional information, go to smc.edu/OnlineEd.

NewCourse Number:1726 Time:Arrange-9 Hours Location:ONLINE Instructor:Kim J S Above section 1726 is a Distance Education course conducted over the Internet. For additional information, go to 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.

Course Number:1014 Time:Arrange-9 Hours Location:ONLINE Instructor:Lu M Above section 1014 is a Distance Education course conducted over the Internet. For additional information, go to smc.edu/OnlineEd.

ACCTG 10B, Intermediate Accounting B 3 units

Transfer: CSU Prerequisite: Accounting 2. Advisory: Accounting 10A.

This course includes study of the basic pronouncements of the Financial Accounting Standards Board and their applications to accounting. In this course, the following are covered in detail: inventories, land, buildings, equipment, intangible assets, current and long term liabilities and contingencies and stockholders’ equity (paid-in capital and retained earnings).

Course Number:1015 Time:Arrange-9 Hours Location:ONLINE Instructor:Lu M Above section 1015 is a Distance Education course conducted over the Internet. For additional information, go to smc.edu/OnlineEd.

ACCTG 10C, Intermediate Accounting C 4 units

Transfer: CSU Prerequisite: Accounting 2. Advisory: Accounting 10A.

This course includes study of the pronouncements of the Financial Accounting Standards Board and other primary source GAAP and their applications to accounting for corporations. The following are covered in detail in this course: investments, earnings per share, financial statement analysis, revenue recognition, accounting for income taxes, pensions, leases, and full disclosure in financial reporting.

Course Number:1016 Time:Arrange-12 Hours Location:ONLINE Instructor:Kim J S Above section 1016 is a Distance Education course conducted over the Internet. For additional information, go to smc.edu/OnlineEd.

ACCTG 12, Auditing 3 units

Transfer: CSU Prerequisite: None. Advisory: 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.

Course Number:1017 Time:Arrange-6.5 Hours Location:ONLINE Instructor:Steinberger E K Above section 1017 meets for 8 weeks, Jun 18 to Aug 10, and is a Distance Education course conducted over the Internet. For additional information, go to smc.edu/OnlineEd.

ACCTG 21, Business Bookkeeping 3 units

Transfer: CSU 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.

Course Number:1018 Time:Arrange-9 Hours Location:ONLINE Instructor:Resnick W J Above section 1018 is a Distance Education course conducted over the Internet. For additional information, go to smc.edu/OnlineEd.

ACCTG 31A, Excel for Accounting 3 units

Transfer: CSU Prerequisite: None. Advisory: 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.

Course Number:1019 Time:Arrange-9 Hours Location:ONLINE Instructor:Valdivia O Above section 1019 is a Distance Education course conducted over the Internet. For additional information, go to smc.edu/OnlineEd.

ACCTG 45, Individual Financial Planning 3 units

Transfer: CSU Prerequisite: Math 31.

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 by training them to apply quantitative reasoning concepts to solve problems. Topics covered include personal financial planning; money management; tax strategy; consumer credit; purchasing decisions; insurance; investing in stocks, bonds, and mutual funds; retirement; and estate planning.

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

Course Number:1020 Time:Arrange-9 Hours Location:ONLINE Instructor:Resnick W J Above section 1020 is a Distance Education course conducted over the Internet. For additional information, go to smc.edu/OnlineEd.

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