Courses Offered

ACTG 100 ACCOUNTING PROCEDURES (3)

Three lecture hours per week plus two lab hours per week by arrangement. Recommended: MATH 811 or equivalent, BUS. 115 or equivalent, either CAOT 104 or CAOT 225 or equivalent, and eligibility for ENGL 836.

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

ACTG 103 TEN KEY SKILLS (.5)

(Pass/No Pass.)

Minimum of 8 lecture hours plus 16 lab hours by arrangement/semester. Proficiency in using the touch method is developed on the ten-key calculating machine for the four basic functions of addition, subtraction, multiplication, and division. Transfer credit: CSU.

ACTG 121 FINANCIAL ACCOUNTING (4)

Minimum of 64 lecture hours plus 16 lab hours by arrangement/semester. Recommended: ACTG 100 (3 units), or equivalent; MATH 120, or equivalent; BCM. 225 or equivalent; and eligibility for ENGL 846 or ESOL 400, or equivalent.

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. Transfer credit: UC; CSU.

ACTG 131 MANAGERIAL ACCOUNTING (4)

Minimum of 64 lecture hours plus 16 lab hours by arrangement/semester. Prerequisite: ACTG 121, or equivalent. Recommended: Either BUS. 120 or MATH 241, or equivalent; and BCM. 225 or equivalent.

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. Transfer credit: UC; CSU.

ACTG 144 QUICKBOOKS: SET-UP AND SERVICE BUSINESSES (1.5)

(Pass/No Pass or letter grade.)

Minimum of 24 lecture hours plus 16 hours by arrangement/semester. Recommended: Eligibility for ENGL 846 or ESOL 400, or equivalent.

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

ACTG 145 QUICKBOOKS: PAYROLL AND MERCHANDISING (1.5)

(Pass/No Pass or letter grade.)

Minimum of 24 lecture hours plus 16 hours by arrangement/semester. Recommended: ACTG 144 or equivalent.

Financial accounting features of setting up and maintaining a computerized accounting system using the advanced features of QuickBooks Pro along with coverage of payroll and the merchandising business. Transfer credit: CSU.

ACTG 171 FEDERAL INCOME TAX (3)

Minimum of 48 lecture hours and 16 lab hours plus 32 lab hours by arrangement/semester.

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 CTEC, the California Tax Education Council, to become a Registered Tax Preparer in California. Also listed as BCM. 171. Transfer credit: CSU.

ACTG 172 BUSINESS INCOME TAXES (3)

Minimum of 48 lecture hours plus 32 lab hours by arrangement/semester. Recommended: ACTG 100 or ACTG 121, or equivalent and ACTG 171 or equivalent.

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. Also listed as BCM. 172. Transfer credit: CSU.

ACTG 194 INTRODUCTION TO QUICKBOOKS PRO (1)

(Pass/No Pass or letter grade.)

Minimum of 16 lecture hours plus 16 lab hours by arrangement/semester. Recommended: Eligibility for READ 836 and ENGL 836.

Development and operation of a computerized accounting system using QuickBooks Pro. Transfer credit: CSU.

ACTG 194 INTRODUCTION TO QUICKBOOKS PRO (1)

(Pass/No Pass or letter grade.)

Minimum of 16 lecture hours plus 16 lab hours by arrangement/semester. Recommended: Eligibility for READ 836 and ENGL 836.

Development and operation of a computerized accounting system using QuickBooks Pro. Transfer credit: CSU.

ACTG 197 COMPUTERIZED ACCOUNTING (1.5)

(Credit/No Credit or letter grade.)

A total of twenty-four lecture hours plus sixteen lab hours by arrangement. Prerequisite: ACTG 100 or equivalent.

Students will install and set up Peachtree, a popular integrated commercial accounting software package. Peachtree will be used to perform daily processing tasks related to the General Ledger, Accounts Receivable/Payable, Inventory, and Job Costing. A review of accounting concepts and principles is an integral part of the course. May be repeated once for credit. Transfer credit: CSU.

ACTG 198 ADVANCED COMPUTERIZED ACCOUNTING WITH PEACHTREE (1.5)

(Credit/No Credit or letter grade.)

A total of twenty-four lecture hours plus sixteen lab hours by arrangement. Prerequisite: ACTG 197 or equivalent.

Peachtree, an integrated commercial accounting software package, will be used to review, differentiate, and interpret accounting concepts and data in a multitude of business situations. Topics include payroll, book and tax depreciation methods, advanced general ledger tasks, cash flow analysis, and financial statement analysis using computerized modules: payroll, fixed assets, reports, analyses and budgets. Advanced features will be discussed. Transfer credit: CSU.

ACTG 665 SELECTED TOPICS IN ACCOUNTING (0.5 or 1 or 1.5 or 2 or 3)

(Pass/No Pass or letter grade.)

Minimum of 8 lecture hours plus 4 lab hours by arrangement for each .5 unit.

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. Transfer credit: CSU.

ACTG 665SB TAXATION AND RENTAL REAL ESTATE (2)

(Pass/No Pass or letter grade.)

Review of Tax Schedule E. Rental Real Estate and related forms. Vacation homes, part rented personal residences, realtor and owner rules on deducting losses, tax free exchanges, rental LLC's, installment sales, and AMT considerations. Completion of the course meets the California Tax Education Council standards for CPE units of continuing education.CPE units: 24 Federal and 8 California. Transfer credit: CSU.

ACTG 665SE%VOLUNTEER INCOME TAX PREPARATION Students serving in the Volunteer Income Tax Assistance (VITA) program prepare income tax returns for qualifying individuals at no cost. Skyline VITA volunteers receive 24 hours of training and then volunteer to prepare income tax returns for 24 hours at the VITA site on the Skyline campus. Training includes preparation of Federal and California income tax returns and use of TaxWise software. Topics include the Earned Income Tax Credit (EITC), Child Tax Credit, Child and Dependent Care Credit, filing status, dependency exemptions, basic deductions and adjustments. Transfer: CSU.

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