Fall 2020


Type Status Title Days Time Instructor
Evening Class  Online Class IN PROGRESS ACTG 100 - 80006 - Accounting Procedures
ACTG 100 Accounting Procedures

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

Units: 3
Degree Credit
Letter Grade Only
  • Lecture hours/semester: 48-54
  • TBA hours/semester: 16-18
  • Homework hours/semester: 80-90
Prerequisites: None
Corequisites: None
Transfer Credit: CSU
TBA Zhang,H
Evening Class  Online Class CLASS OVER ACTG 103 - 88203 - Ten-Key Skills
ACTG 103 Ten-Key Skills

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.

Units: 0.5
Degree Credit
Pass/No Pass Only
  • Lecture hours/semester: 8-9
  • TBA hours/semester: 16-18
Prerequisites: None
Corequisites: None
Transfer Credit: CSU
TBA Zhang,H
Evening Class  Online Class IN PROGRESS ACTG 121 - 80009 - Financial Accounting
ACTG 121 Financial Accounting

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.

Units: 4
Degree Credit
Letter Grade Only
  • Lecture hours/semester: 64-72
  • TBA hours/semester: 16-18
  • Homework hours/semester: 112-126
Prerequisites: None
Corequisites: None
Transfer Credit: CSU, UC
C-ID: ACCT 110
TBA Zhang,H
Evening Class  Online Class CLASS OVER ACTG 121 - 94355 - Financial Accounting
ACTG 121 Financial Accounting

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.

Units: 4
Degree Credit
Letter Grade Only
  • Lecture hours/semester: 64-72
  • TBA hours/semester: 16-18
  • Homework hours/semester: 112-126
Prerequisites: None
Corequisites: None
Transfer Credit: CSU, UC
C-ID: ACCT 110
TBA Zhang,H
Day Class   IN PROGRESS ACTG 121 - 80007 - Financial Accounting
ACTG 121 Financial Accounting

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.

Units: 4
Degree Credit
Letter Grade Only
  • Lecture hours/semester: 64-72
  • TBA hours/semester: 16-18
  • Homework hours/semester: 112-126
Prerequisites: None
Corequisites: None
Transfer Credit: CSU, UC
C-ID: ACCT 110
T Th 8:10am-10:00am Zhang,H
T TBA 1 Hrs/Wk Zhang,H
Day Class   IN PROGRESS ACTG 121 - 89880 - Financial Accounting
ACTG 121 Financial Accounting

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.

Units: 4
Degree Credit
Letter Grade Only
  • Lecture hours/semester: 64-72
  • TBA hours/semester: 16-18
  • Homework hours/semester: 112-126
Prerequisites: None
Corequisites: None
Transfer Credit: CSU, UC
C-ID: ACCT 110
M W 10:10am-12:00pm Whitten,L
T TBA 1 Hrs/Wk Whitten,L
Evening Class   IN PROGRESS ACTG 121 - 80010 - Financial Accounting
ACTG 121 Financial Accounting

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.

Units: 4
Degree Credit
Letter Grade Only
  • Lecture hours/semester: 64-72
  • TBA hours/semester: 16-18
  • Homework hours/semester: 112-126
Prerequisites: None
Corequisites: None
Transfer Credit: CSU, UC
C-ID: ACCT 110
T 6:30pm-10:10pm Whitten,L
T TBA 1 Hrs/Wk Whitten,L
Evening Class  Online Class IN PROGRESS ACTG 131 - 93140 - Managerial Accounting
ACTG 131 Managerial Accounting

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.

Units: 4
Degree Credit
Letter Grade Only
  • Lecture hours/semester: 64-72
  • TBA hours/semester: 16-18
  • Homework hours/semester: 112-126
Prerequisites: ACTG 121 or equivalent.
Corequisites: None
Transfer Credit: CSU, UC
C-ID: ACCT 120
TBA Whitten,L
Evening Class  Online Class IN PROGRESS ACTG 131 - 94736 - Managerial Accounting
ACTG 131 Managerial Accounting

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.

Units: 4
Degree Credit
Letter Grade Only
  • Lecture hours/semester: 64-72
  • TBA hours/semester: 16-18
  • Homework hours/semester: 112-126
Prerequisites: ACTG 121 or equivalent.
Corequisites: None
Transfer Credit: CSU, UC
C-ID: ACCT 120
TBA Whitten,L
Evening Class  Online Class CLASS OVER ACTG 144 - 94520 - QuickBooks Set-up/Service Bus.
ACTG 144 QuickBooks: Set-Up and Service Business

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

Units: 1.5
Degree Credit
Grade Option (Letter Grade or Pass/No Pass)
  • Lecture hours/semester: 24-27
  • Homework hours/semester: 48-54
Prerequisites: None
Corequisites: None
Transfer Credit: CSU
TBA Claire,R
Evening Class  Online Class IN PROGRESS ACTG 145 - 94521 - QuickBooksPayroll/Merchndising
ACTG 145 QuickBooks: Payroll and Merchandising Business

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.

Units: 1.5
Degree Credit
Grade Option (Letter Grade or Pass/No Pass)
  • Lecture hours/semester: 24-27
  • Homework hours/semester: 48-54
Prerequisites: None
Corequisites: None
Transfer Credit: CSU
TBA Claire,R
Evening Class  Online Class IN PROGRESS ACTG 154 - 95420 - Governmental & Nonprofit Actg
ACTG 154 GOVERNMENTAL AND NONPROFIT ACCOUNTING (3)
Hours/semester:48-54 lecture. Prerequisite: ACTG 121 or equivalent.
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]. Transfer credit: CSU.
TBA Zhang,H
Evening Class  Online Class IN PROGRESS ACTG 171 - 95951 - Federal Income Tax

ACTG 171 FEDERAL INCOME TAX (4)
(Pass/No Pass or letter grade.)
Hours/semester: 64-72 lecture/16-18 hours by arrangement. Recommended: Eligibility for ENGL 846 or ESOL 400, or equivalent; and completion of MATH 110, or MATH 111 and MATH 112, or equivalent.
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. Transfer credit: CSU.

TBA Korniakov,A
Day Class   IN PROGRESS ACTG 670 - 94914 - Accounting Work Experience
ACTG 670 Vocational Cooperative Education in Accounting

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.

Units: 2
Degree Credit
Pass/No Pass Only
  • Work Experience hours/semester: 150
Prerequisites: Permission of the Cooperative Education Office, concurrent enrollment in a planned vocational program, and employment in a college-approved job directly related to the student?s academic major.
Corequisites: None
Transfer Credit: CSU
TBA Zhang,H