(Also see Business)
Major Code 0502.00
This program is designed to prepare the student for entry into the business community in such entry-level positions as bookkeeper, accounting clerk, or assistant auditor. Skills required for maintaining records, controlling finances, and preparing financial reports are taught. Students who wish to obtain an associate degree in Accounting may do so by completing the course requirements listed below plus all other WLAC requirements for an associate degree. Transfer students should consult the Counseling Office for major preparation and general education requirements of the particular transfer institution of their choice.
1 Introductory Accounting I (5) UC:CSU
This course emphasizes basic accounting theory and practices which include an analysis of records of original entry and their relationship to the general ledger, controlling accounts and their subsidiary ledgers, the voucher system, periodic adjustments, worksheets, financial statements, and closing the ledger.
Note: Same as Accounting 21 plus Accounting 22.
2 Introductory Accounting II (5) UC:CSU
Prerequisite: Accounting 1 or Accounting 22 with a grade of “C” or better, or equivalent. Accounting principles and procedures relating to partnerships and corporations, accounting for manufacturing, cost accounting, branch and departmental accounting, interpretation of financial statements, supplementary statements, data processing and management controls are covered. This course is acceptable for Management 1B credit, UCLA.
15 Tax Accounting I (3) CSU
Prerequisite: Accounting 1 or equivalent.
In this course, tax laws, accounting procedures, and preparation of returns required for Federal and California State individual income taxes are covered.
16 Tax Accounting II (3) CSU
Prerequisite: Accounting 15.
This course deals with tax laws, accounting procedures and preparation of state and federal tax returns required for partnerships, corporations, estates and trusts. Federal and state tax returns for inheritance and gift taxes will also be considered, along with a review of individual tax returns to update students on new tax laws and forms.
17 Payroll Accounting (2)
This course presents methods and procedures of compiling payroll records and preparation of payroll tax returns required by state and federal laws, including state and federal unemployment and social security, insurance and worker’s compensation reports.
20 Managerial Accounting (3) CSU
Prerequisite: Accounting 2 with a grade of “C” or better.
The application of accounting analysis to business decision making, planning, and control is presented. The emphasis is on the usefulness and appropriateness of data.
21 Bookkeeping and Accounting I (3) UC:CSU
Fundamentals of double-entry bookkeeping, preparation of the trial balance, worksheets and simple financial statements, use of controlling accounts, and the control of cash and bank reconciliation statements are presented. Credit allowed only for either Accounting 1 or 21. Accounting 21 and 22 together equal Accounting 1.
Note: UC Transfer Credit Limit: A maximum of 5 units from Accounting 1, 21 and 22 will be acceptable for UC credit.
22 Bookkeeping and Accounting II (3) UC:CSU
Prerequisite: Accounting 21 or equivalent.
The voucher system; payroll accounting; accounting of notes, bad debts, inventories, cost of goods sold, fixed assets, depreciation, adjustments and interim statements are presented. Together with Accounting 21, these courses equal Accounting 1.
Note: UC Transfer Credit Limit: A maximum of 5 units from Accounting 1, 21 and 22 will be acceptable for UC credit.
25 Automated Accounting Methods and Procedures (3)
Prerequisite: Completion of one semester of Accounting Principles (or equivalent), through and including material on payroll accounting, with a grade of “C” or better.
Using the computer, this introduction to accounting will provide information and practice in the basic machine operations, plus instruction in the following areas: general ledger, depreciation, accounts receivable, accounts payable, and payroll. Real-world applications will be stressed throughout the course.
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Accounting Links:
Business Division Disciplines
(follow the ink for course offerings and certificate and degree requirements) |
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