ACCT

Financial Accounting

Introduction to accounting information system and recording and reporting of business transactions with a focus on the accounting cycle, terminology, application of basic principles and theories, classified financial statements and statement analysis for decision makers. The course includes balance sheet valuations, revenue/expense recognition, and cash flows.

Intermediate Accounting

Designed for students who pursue accounting beyond introductory study. A rapid review of fundamentals, with problems in valuation and presentation of assets, and liabilities, together with a study of analytical procedures. Course meets the educational requirements for the Certified Public Accountant (CPA) exam as determined by the California State Board.

Financial Accounting

Introduction to accounting information system and recording and reporting of business transactions with a focus on the accounting cycle, terminology, application of basic principles and theories, classified financial statements and statement analysis for decision makers. The course includes balance sheet valuations, revenue/expense recognition, and cash flows.

Federal Income Tax

Designed for students who want to pursue the study of tax accounting or who want to prepare their own individual tax returns. Topics include tax filing requirements, gross income, itemized deductions, capital gains and losses. Helps to prepare students to meet requirements for the Certified Public Accountant (CPA) exam.

Financial Accounting

Introduction to accounting information system and recording and reporting of business transactions with a focus on the accounting cycle, terminology, application of basic principles and theories, classified financial statements and statement analysis for decision makers. The course includes balance sheet valuations, revenue/expense recognition, and cash flows.