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Courses Offered

ACTG 100 Accounting Procedures (3 units)

Introduction to financial accounting procedures for proprietorships in service and merchandising operations. Instruction in manual and computerized accounting systems with hands-on computer experience.

ACTG 103 Ten-Key Skills (0.5 units)

Development of speed and accuracy using the ten-key pad on a computer keyboard for the four basic functions of addition, subtraction, multiplication, and division.

ACTG 121 Financial Accounting (4 units)

Students taking their first course in accounting are strongly encouraged to complete ACTG 100 before enrolling in ACTG 121. Explores what financial accounting is, why it is important, and how it is used by investors and creditors to make decisions. Covers the application of generally accepted accounting principles, the classified financial statements, and statement analysis. Includes issues relating to asset, liability, and equity valuation; revenue and expense recognition; cash flow; internal controls; and ethics.

ACTG 131 Managerial Accounting (4 units)

Examination of how managers use accounting information in decision-making, planning, directing operations, and controlling in an ethical environment. Focus on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. Examination of profit planning, standard costs, operations and capital budgeting, cost control, and accounting for costs in manufacturing organizations.

ACTG 144 QuickBooks: Set-Up and Service Business (1.5 units)

Development and operation of a computerized accounting system using QuickBooks and QuickBooks Pro for the Service Business.

ACTG 145 QuickBooks: Payroll and Merchandising Business (1.5 units)

Set up and maintenance of a computerized financial accounting system using the advanced features of QuickBooks Pro, along with coverage of payroll and the merchandising business.

ACTG 151 Intermediate Accounting I (3 units)

The first in a series of three intermediate financial accounting courses. Application of Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). Topics include processing and reporting financial transactions and information relating to the content and structure of financial statements and related notes, revenues and expenses recognition, time value of money and its application in an accounting framework, and analysis of current assets and current liabilities. NOTE: This course is intended for students who hold a Bachelor’s degree and who need the course to meet the CPA exam coursework requirement or Advanced Accounting Certificate. Accounting majors who intend to transfer to UC or CSU should take this course at their transfer school. [CPE Hours: CPA, 45 hours].

ACTG 152 Intermediate Accounting II (3 units)

The second in a series of three intermediate financial accounting courses. Application of Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). Topics acquisition and disposal of plant assets, intangible assets, long-term liabilities and leases. This course is intended for students who hold a Bachelor’s degree and who need the course to meet the CPA exam coursework requirement or Advanced Accounting Certificate. Accounting majors who intend to transfer to UC or CSU should take this course at their transfer school. [CPE Hours: CPA, 45 hours].

ACTG 153 Intermediate Accounting III (3 units)

The third in a series of three intermediate financial accounting courses. Application of Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). Topics include revenue recognition, valuation of stockholders’ equity, earnings per share, derivatives, income taxes, pensions and post-retirement benefits, and share-based compensation. This course is intended for students who hold a Bachelor’s degree and who need the course to meet the CPA exam coursework requirement or Advanced Accounting Certificate. Accounting majors who intend to transfer to UC or CSU should take this course at their transfer school. [CPE Hours: CPA, 45 hours].

ACTG 154 Governmental and Nonprofit Accounting (3 units)

Study of the theory and practice of accounting for local and state government entities and nonprofit agencies. Topics include analysis and application of pronouncements from the Governmental Accounting Standards Board (GASB); fund accounting, operational and cash budgeting, and operational control issues; transaction analysis, financial statement preparation and analysis, and external reporting issues. This course is intended for students who hold a Bachelor’s degree and who need the course to meet the CPA exam coursework requirement or Advanced Accounting Certificate. Accounting majors who intend to transfer to UC or CSU should take this course at their transfer school. [CPE Hours: CPA, 45 hours]

ACTG 155 Cost Accounting (3 units)

Study of the theory and practice of managerial cost accumulation concepts and techniques for product and service costing, planning and control. Special emphasis will be placed on the use of cost accounting information for decision-making and the preparation, analysis and use of cost accounting information. Topics include cost volume profit analysis, cost accumulation techniques, decentralization, transfer pricing, capital budgeting, cost allocation, budgeting, statistical cost estimation. Managerial uses of information for planning, control, and performance evaluation. This course is intended for students who hold a Bachelor’s degree and who need the course to meet the CPA exam coursework requirement or Advanced Accounting Certificate. Accounting majors who intend to transfer to UC or CSU should take this course at their transfer school. [CPE Hours: CPA, 45 hours]

ACTG 156 International Accounting (3 units)

Explore and analyze the differences in financial reporting under U.S. GAAP, International Financial Reporting Standards (IFRS) and other accounting systems, such as Chinese accounting system. Topics include accounting issues related to international business activities and foreign operations, strategic accounting issues of multinational companies, corporate governance, and corporate social responsibility reporting. This course is intended for students who hold a Bachelor’s degree and who need the course to meet the CPA exam coursework requirement or Advanced Accounting Certificate. Accounting majors who intend to transfer to UC or CSU should take this course at their transfer school. [CPE Hours: CPA, 45 hours]

ACTG 158 Financial Statement Analysis (4 units)

Effective and efficient research, interpretation and analysis of financial statements and other financial information. [CPE Hours: CPA, 45 hours].

ACTG 169 Accounting Ethics (3 units)

The study of ethical problems that arise within the contexts of the accounting profession. Topics include major ethical theories and the professional code of conduct for accountants, auditors, and tax preparers. The course is intended to meet the education requirement to sit for the CPA exam and also meets the California Board of Accountancy accounting ethics course requirement for CPA licensure. [CPE Hours: CPA, 48 hours]

ACTG 171 Federal Income Tax (4 units)

Preparation of Federal and California income tax returns for individuals; basic income tax law, theory and practice. Students who successfully complete this course may apply to the California Tax Education Council (CTEC) to become a Registered Tax Preparer in California.

ACTG 172 Business Income Taxes (4 units)

Preparation of Federal and California income tax returns for corporations, partnerships and sole proprietorships. Completion of ACTG 172 will enable students to complete most tax returns required of professional tax preparers.

ACTG 175 Volunteer Income Tax Preparation (2.5 units)

Preparation of Federal and California income tax returns and use of tax preparation software. Topics include Capital Gains and Losses, Business Income and Expenses, the Earned Income Tax Credit (EITC), Child Tax Credit, Child and Dependent Care Credit, filing status, dependency exemptions, basic deductions, and adjustments. Students serve in the Volunteer Income Tax Assistance (VITA) program and prepare income tax returns for qualifying individuals at no cost. Skyline VITA volunteers receive 32 hours of instruction and prepare income tax returns for 24 hours at the Skyline VITA site.

ACTG 176 Enrolled Agent Exam Preparation (3 units)

Preparation for the IRS Enrolled Agent exam, known as the SEE (Special Enrollment Exam). Topics include taxation of individuals, inheritance, gifts, estates; taxation of small businesses, partnerships, farmers, C corporations, S corporations; taxation of not-for-profit entities, foreign corporations, and retirement plans. Other topics include fiduciary tax returns, determination of tax-exempt status, practice before the IRS and tax prepare rules. Course content will be adjusted to reflect changes in the SEE. [CPE Hours: CPA, CTEC 48 Fed]

ACTG 179 Taxation of Trusts, Gifts and Estates (3 units)

Preparation of Federal and California income tax returns for trusts, estates, and gifts. Topics include income tax law, theory, and practice, and preparation of Forms 1041 (Fiduciary), 706 (Estate) and 709 (Gift) and the related California tax forms. This course is part of the Enrolled Agent Exam Preparation Certificate and the CPA Exam Preparation Series. [CPE Hours: CPA, EA, CTEC 48 Fed]

ACTG 665 Selected Topics in Accounting (0.5- 3 units)

Short course used to introduce, develop or review accounting and/or financial topics related to financial planning. Focus on a variety of topics, such as basic accounting skills, introduction to current accounting and financial software applications, upgrades to accounting software, and other related financial planning and budgeting topics.

ACTG 670 Vocational Cooperative Education in Accounting (2 units)

Students may receive credit for work experience related to their major field or to their established career goal. Seminars and individual conferences are scheduled at convenient times during the semester for the instructor and the student to establish learning objectives related to the student's employment. Students are given appropriate assignments related to the stated objectives and graded in accordance with the college's established grading system. As an alternative, related instruction classes meeting one hour per week, usually in the evening, are available for those students who prefer or need a more structured learning process. One unit of credit for each 75 hours worked per semester, with a maximum of four units per semester, may be earned by students with jobs related to their academic or occupational majors or goals. May be repeated for credit up to 16 units. This limitation applies to Occupational Cooperative Education work experience courses offered within the SMCCCD.

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