Catalog 2019-20

Accounting

Associate Degree

A.A. in Accounting

This program provides training for entry-level employment in private industry, government accounting, or for self-employment as a provider of computer-based bookkeeping and/or tax services. In addition, those individuals already employed in accounting can work toward career advancement by taking additional courses. Generally, employment in this specialization also requires proficiency in computer applications and good communication skills.

Highlights include:

  • A traditional course of study in Accounting Fundamentals, Financial Reporting, Managerial Analytical Techniques, State and Federal Income Taxation, Cost Accounting, and Auditing
  • State-of-the-art software and equipment to provide computerized accounting training
  • Internships, work experience with local employers for college units, job shadowing, guest speakers from the accounting industry, field trips to accounting offices
  • A lab with tutorial assistance

Note to Transfer Students:
If you are interested in transferring to a four-year college or university to pursue a bachelor’s degree in this major, it is critical that you meet with a CRC counselor to select and plan the courses for your major. Schools vary widely in terms of the required preparation. The courses that CRC requires for an Associate’s degree in this major may be different from the requirements needed for the Bachelor’s degree.

Degree Requirements

Course Code Course Title Units
BUSINESS CORE:
ACCT 301 Financial Accounting 4
ACCT 311 Managerial Accounting 4
ACCT 341 Computerized Accounting 3
BUS 340 Business Law  (3) 3
  or BUS 345 Law and Society  (3)
ACCT 103 Intermediate Accounting - Part I 4
ACCT 104 Intermediate Accounting - Part II 4
ACCT 111 Cost Accounting 3
A minimum of 4 units from the following: 4
CISA 315 Introduction to Electronic Spreadsheets  (2)
CISA 316 Intermediate Electronic Spreadsheets  (2)
CISA 320 Introduction to Database Management  (1)
CISA 321 Intermediate Database Management  (1)
A minimum of 7 units from the following: 7
ACCT 107 Auditing  (3)
ACCT 121 Payroll Accounting  (3)
ACCT 125 Federal and State Individual Taxation  (4)
ACCT 128 Taxation of Corporations, Partnerships, Estates, and Trusts  (4)
ACCT 153 Governmental Accounting  (3)
ACCT 498 Work Experience in Accounting  (1 - 4)
Total Units: 36

Student Learning Outcomes

Upon completion of this program, the student will be able to:

SYNTHESIZE GENERAL ACCOUNTING THEORY AND PRACTICE INTO FINANCIAL RECORDS This includes the ability to: A. Demonstrate a firm understanding and working knowledge of basic accounting terminology and the process by which transactions are analyzed and transformed into financial statements. B. Compute, classify, record, and verify numerical date, both manually and with computing equipment, in order to develop and maintain financial records.

ANALYZE BUSINESS INFORMATION AND INFER THE RESOLUTION OF KEY ISSUES (ANALYTICAL SKILLS) This includes the ability to: A. Demonstrate intelligent interpretation and use of financial statements in managing and analyzing business operations. B. Demonstrate the ability to identify key issues, research relevant data, and think critically, and analytically about the possible solutions for the financial problem encountered.

COMPOSE EFFECTIVE ACCOUNTING INFORMATION DOCUMENTS AND COMMUNICATE THEM TO APPROPRIATE USERS (COMMUNICATION SKILLS) This includes the ability to: A. Create accurate, professional, and appropriate accounting documents and reports for the business entity served. B. Receive and process written and oral financial information and prepare the appropriate response for management, investor, clients, or other fellow professionals. C. Work effectively, individually and as a member of a group.

INTEGRATE TECHNOLOGY INTO THE DEVELOPMENT OF ACCOUNTING INFORMATION (TECHNOLOGY SKILLS) This includes the ability to: A. Demonstrate effective use of all technology applicable to the accounting field. B. Demonstrate proficiency in the use of accounting software, spreadsheets, and databases applicable to accounting practice and procedures.

ANALYZE, SUMMARIZE AND INTERPRET FINANCIAL INFORMATION (CRITICAL THINKING SKILLS) This includes the ability to: A. Record, summarize, analyze, and interpret financial activities to permit individuals and organizations to make informed judgments and sensible business decisions. B. Comprehend an unrelated set of financial facts; identify and anticipate problems and find acceptable solutions for the business entity served.

EVALUATE ACTIONS FOR INTEGRITY AND HONESTY (ETHICS) This includes the ability to: A. Practice high ethical standards in all contacts with employers, clients, co workers, and general public. B. Demonstrate the ability to act with integrity and honesty and choose an ethical course of action.

SUPPORT ACTIONS THAT IMPROVE THE ABILITY TO INTERACT EFFECTIVELY IN DIVERSE ENVIRONMENTS AND WITH DIVERSE PERSONS. (DIVERSITY) This includes the ability to demonstrate the ability to relate and interact effectively in teams consisting of individuals with differing interest, gender, backgrounds, and professions.

Career Information

Account Clerk; Accounting Technician; Accountant Trainee; Auditor; Bank Employee/Examiner; Certified Public Accountant; Cost Accountant; Insurance Employment; Revenue Agent (FTB/IRS);Tax Preparer; Bookkeeper for: Accounts Receivable, Accounts Payable, General Ledger, Full-Charge Bookkeeper Some career options may require more than two years of college study.

Certificates of Achievement

Accounting Clerk Certificate

This Certificate is designed to provide the skills necessary for clerical level positions within an Accounting environment. These positions support Accounting professionals and para-professional positions.

Certificate Requirements

Course Code Course Title Units
ACCT 101 Fundamentals of College Accounting  (3) 3 - 4
  or ACCT 301 Financial Accounting  (4)
ACCT 341 Computerized Accounting 3
ACCT 121 Payroll Accounting 3
CISA 315 Introduction to Electronic Spreadsheets 2
CISA 305 Beginning Word Processing 2
BUS 310 Business Communications  (3) 3
  or ENGWR 301 College Composition and Literature  (3)
A minimum of 5 units from the following: 5
BUSTEC 101 Computer Keyboarding: 10-Key  (1)
BUSTEC 302 Computer-Keyboarding  (2)
BUS 105 Business Mathematics  (3)
CISA 316 Intermediate Electronic Spreadsheets  (2)
CISA 320 Introduction to Database Management  (1)
ACCT 498 Work Experience in Accounting  (1 - 4)
Total Units: 21 - 22

Student Learning Outcomes

Upon completion of this program, the student will be able to:

COMPOSE EFFECTIVE ACCOUNTING INFORMATION DOCUMENTS AND COMMUNICATE THEM TO APPROPRIATE USERS (COMMUNICATION SKILLS) This includes the ability to: A. Create accurate, professional, and appropriate accounting documents and reports for the business entity served. B. Receive and process written and oral financial information and prepare the appropriate response for management, investor, clients, or other fellow professionals. C. Work effectively, individually and as a member of a group.

INTEGRATE TECHNOLOGY INTO THE DEVELOPMENT OF ACCOUNTING INFORMATION (TECHNOLOGY SKILLS) This includes the ability to: A. Demonstrate effective use of all technology applicable to the accounting field. B. Demonstrate proficiency in the use of accounting software, spreadsheets, and databases applicable to accounting practice and procedures.

EVALUATE ACTIONS FOR INTEGRITY AND HONESTY (ETHICS) This includes the ability to: A. Practice high ethical standards in all contacts with employers, clients, co workers, and general public. B. Demonstrate the ability to act with integrity and honesty and choose an ethical course of action.

Accounting, Advanced Certificate

This program is designed for a student who wishes to develop advanced levels of Accounting skills but not earn a degree. These requirements match the major requirements of the Accounting Degree but do not include General Education.

Certificate Requirements

Course Code Course Title Units
ACCT 301 Financial Accounting 4
ACCT 311 Managerial Accounting 4
ACCT 341 Computerized Accounting 3
BUS 340 Business Law  (3) 3
  or BUS 345 Law and Society  (3)
ACCT 103 Intermediate Accounting - Part I 4
ACCT 104 Intermediate Accounting - Part II 4
ACCT 111 Cost Accounting 3
A minimum of 4 units from the following: 4
CISA 315 Introduction to Electronic Spreadsheets  (2)
CISA 316 Intermediate Electronic Spreadsheets  (2)
CISA 320 Introduction to Database Management  (1)
A minimum of 7 units from the following: 7
ACCT 107 Auditing  (3)
ACCT 121 Payroll Accounting  (3)
ACCT 125 Federal and State Individual Taxation  (4)
ACCT 128 Taxation of Corporations, Partnerships, Estates, and Trusts  (4)
ACCT 153 Governmental Accounting  (3)
ACCT 498 Work Experience in Accounting  (1 - 4)
CISA 321 Intermediate Database Management  (1)
Total Units: 36

Student Learning Outcomes

Upon completion of this program, the student will be able to:

SYNTHESIZE GENERAL ACCOUNTING THEORY AND PRACTICE INTO FINANCIAL RECORDS This includes the ability to: A. Demonstrate a firm understanding and working knowledge of basic accounting terminology and the process by which transactions are analyzed and transformed into financial statements. B. Compute, classify, record, and verify numerical date, both manually and with computing equipment, in order to develop and maintain financial records.

ANALYZE BUSINESS INFORMATION AND INFER THE RESOLUTION OF KEY ISSUES (ANALYTICAL SKILLS) This includes the ability to: A. Demonstrate intelligent interpretation and use of financial statements in managing and analyzing business operations. B. Demonstrate the ability to identify key issues, research relevant data, and think critically, and analytically about the possible solutions for the financial problem encountered.

COMPOSE EFFECTIVE ACCOUNTING INFORMATION DOCUMENTS AND COMMUNICATE THEM TO APPROPRIATE USERS (COMMUNICATION SKILLS) This includes the ability to: A. Create accurate, professional, and appropriate accounting documents and reports for the business entity served. B. Receive and process written and oral financial information and prepare the appropriate response for management, investor, clients, or other fellow professionals. C. Work effectively, individually and as a member of a group.

INTEGRATE TECHNOLOGY INTO THE DEVELOPMENT OF ACCOUNTING INFORMATION (TECHNOLOGY SKILLS) This includes the ability to: A. Demonstrate effective use of all technology applicable to the accounting field. B. Demonstrate proficiency in the use of accounting software, spreadsheets, and databases applicable to accounting practice and procedures.

ANALYZE, SUMMARIZE AND INTERPRET FINANCIAL INFORMATION (CRITICAL THINKING SKILLS) This includes the ability to: A. Record, summarize, analyze, and interpret financial activities to permit individuals and organizations to make informed judgments and sensible business decisions. B. Comprehend an unrelated set of financial facts; identify and anticipate problems and find acceptable solutions for the business entity served.

EVALUATE ACTIONS FOR INTEGRITY AND HONESTY (ETHICS) This includes the ability to: A. Practice high ethical standards in all contacts with employers, clients, co workers, and general public. B. Demonstrate the ability to act with integrity and honesty and choose an ethical course of action.

SUPPORT ACTIONS THAT IMPROVE THE ABILITY TO INTERACT EFFECTIVELY IN DIVERSE ENVIRONMENTS AND WITH DIVERSE PERSONS. (DIVERSITY) This includes the ability to: A. Demonstrate the ability to relate and interact effectively in teams consisting of individuals with differing interest, gender, backgrounds, and professions.

Accounting, Taxation Certificate

This certificate acknowledges student achievement and proficiency in preparing and reviewing the income tax returns of individuals and business entities together with an understanding of necessary federal and state tax administration compliance requirements that are necessary in the policies of the Internal Revenue Service and the Franchise Tax Board.

Certificate Requirements

Course Code Course Title Units
ACCT 301 Financial Accounting 4
ACCT 341 Computerized Accounting 3
ACCT 121 Payroll Accounting 3
ACCT 125 Federal and State Individual Taxation 4
ACCT 128 Taxation of Corporations, Partnerships, Estates, and Trusts 4
ACCT 160 Volunteer Income Tax Assistance 2
A minimum of 2 units from the following: 2
CISA 315 Introduction to Electronic Spreadsheets  (2)
CISA 316 Intermediate Electronic Spreadsheets  (2)
CISA 320 Introduction to Database Management  (1)
CISA 321 Intermediate Database Management  (1)
Total Units: 22

Student Learning Outcomes

Upon completion of this program, the student will be able to:

ANALYZE BUSINESS INFORMATION AND INFER THE RESOLUTION OF KEY ISSUES (ANALYTICAL SKILLS) This includes the ability to:<br> A. Demonstrate intelligent interpretation and use of financial statements in managing and analyzing business operations.<br> B. Demonstrate the ability to identify key issues, research relevant data, and think critically, and analytically about the possible solutions for the financial problem encountered.

COMPOSE EFFECTIVE ACCOUNTING INFORMATION DOCUMENTS AND COMMUNICATE THEM TO APPROPRIATE USERS (COMMUNICATION SKILLS) This includes the ability to:<br> A. Create accurate, professional, and appropriate accounting documents and reports for the business entity served.<br> B. Receive and process written and oral financial information and prepare the appropriate response for management, investor, clients, or other fellow professionals.<br> C. Work effectively, individually and as a member of a group.

ANALYZE, SUMMARIZE AND INTERPRET FINANCIAL INFORMATION (CRITICAL THINKING SKILLS) This includes the ability to:<br> A. Record, summarize, analyze, and interpret financial activities to permit individuals and organizations to make informed judgments and sensible business decisions.<br> B. Comprehend an unrelated set of financial facts; identify and anticipate problems and find acceptable solutions for the business entity served.

EVALUATE ACTIONS FOR INTEGRITY AND HONESTY (ETHICS) This includes the ability to:<br> A. Practice high ethical standards in all contacts with employers, clients, co-workers, and the general public.<br> B. Demonstrate the ability to act with integrity and honesty and choose an ethical course of action.

Accounting Certificate

Certificate Requirements

Course Code Course Title Units
ACCT 107 Auditing 3
ACCT 111 Cost Accounting 3
ACCT 301 Financial Accounting 4
ACCT 311 Managerial Accounting 4
ACCT 341 Computerized Accounting 3
BUS 340 Business Law  (3) 31
Total Units: 20

1Business 341 recommended for students intending to enter public accounting professions.

Accounting (ACCT) Courses

ACCT 101 Fundamentals of College Accounting

Units: 3

Hours: 54 hours LEC

Prerequisite: None.

This course emphasizes a practical approach to the use of accounts, journals, ledgers, and financial statements. The course is recommended for students who intend to seek employment in a small service or merchandising business and is an excellent preparation course for further study in accounting and business.

Student Learning Outcomes

Upon completion of this course, the student will be able to:

SLO 1: ACCURATELY RECORD BUSINESS TRANSACTIONS COMMONLY ENCOUNTERED IN SERVICE AND MERCHANDISING BUSINESSES.

ACCT 103 Intermediate Accounting - Part I

Units: 4

Hours: 72 hours LEC

Prerequisite: ACCT 301 with a grade of "C" or better

This course provides a continuing study of the measurement and reporting of the results of operations and the financial condition of profit-directed business entities. Special emphasis will be given to the valuation of assets using both the Financial Accounting Standards (FASB) and International Financial Reporting Standards (IFRS) as authority. This course is not intended for transfer to a four-year college.

Student Learning Outcomes

Upon completion of this course, the student will be able to:

SLO #1: DEMONSTRATE AN UNDERSTANDING OF CONCEPTS, PRINCIPLES, AND PRACTICES OF FINANCIAL ACCOUNTING.

ACCT 104 Intermediate Accounting - Part II

Units: 4

Hours: 72 hours LEC

Prerequisite: ACCT 103 with a grade of "C" or better

This course is a continuing study of the measurement and reporting of the results of operations and the financial position of business entities. An emphasis is placed on accounting for investments, stockholder's equity, long-term liabilities, leases and income taxes. This course is not intended for transfer to a four-year college.

Student Learning Outcomes

Upon completion of this course, the student will be able to:

SLO#1: DEMONSTRATE AN UNDERSTANDING OF CONCEPTS, PRINCIPLES, AND PRACTICES OF FINANCIAL ACCOUNTING.

ACCT 107 Auditing

Units: 3

Hours: 54 hours LEC

Prerequisite: ACCT 301 with a grade of "C" or better

Advisory: ACCT 103

The course focuses on procedures and practices used in the verification of financial statement balances and accounting records. External auditing functions are emphasized. The types of audits and auditing occupations, as well as the legal liabilities of the auditor are discussed.

Student Learning Outcomes

Upon completion of this course, the student will be able to:

SLO 1: DEMONSTRATE AN UNDERSTANDING OF PROFESSIONAL ETHICS AND AUDITOR LIABILITY.

ACCT 111 Cost Accounting

Units: 3

Hours: 54 hours LEC

Prerequisite: ACCT 301 with a grade of "C" or better

Advisory: ACCT 311

This course is an introduction to cost accounting methods, including job order, process and standard cost systems. Special attention will be given to management uses of cost accounting. This course is not intended for transfer to a four-year college.

Student Learning Outcomes

Upon completion of this course, the student will be able to:

SLO 1: EVALUATE AND APPLY ACCOUNTING CONCEPTS MANAGERS USE FOR PLANNING, CONTROL, AND DECISION-MAKING

ACCT 121 Payroll Accounting

Units: 3

Hours: 54 hours LEC

Prerequisite: None.

Advisory: ACCT 101

This is a study of payroll and personnel records, procedures and regulations. The course will include a study of the various California and Federal laws pertaining to the computation of earnings and withholdings. Payroll tax payment requirements and preparation of the employer's California and Federal payroll tax reports will be included. A comprehensive simulation project will be completed as part of the course. The project will include one quarterly payroll reporting cycle.

Student Learning Outcomes

Upon completion of this course, the student will be able to:

SLO 1: DEMONSTRATE KNOWLEDGE AND UNDERSTANDING AND THE ABILITY TO APPLY THE VARIOUS FEDERAL AND STATE LAWS THAT AFFECT EMPLOYERS IN THEIR PAYROLL OPERATIONS, INCLUDING RECORD KEEPING AND REPORTING REQUIREMENTS.

ACCT 125 Federal and State Individual Taxation

Units: 4

Hours: 72 hours LEC

Prerequisite: None.

Advisory: ACCT 101 and 301

This course is a study of basic Federal and State Income Tax regulations with an emphasis on the skills necessary for the preparation of individual income tax returns. Included are filing requirements, determination of taxable income, allowable deductions, tax computation, tax credits, other taxes, payment methods, and audit procedures.

This course is a California Tax Education Council (CTEC) qualifying education course, and is offered to members of the community to enable them to become registered tax return preparers (CRTP) in the state of California.

Student Learning Outcomes

Upon completion of this course, the student will be able to:

SLO1: DEMONSTRATE UNDERSTANDING OF CONSTITUTIONAL ORIGINS, STATUTORY REQUIREMENTS, AND OTHER LEGISLATIVE AND ADMINISTRATIVE UNDERPINNINGS OF THE INCOME TAX SYSTEMS OF THE UNITED STATES AND CALIFORNIA.

ACCT 128 Taxation of Corporations, Partnerships, Estates, and Trusts

Units: 4

Hours: 72 hours LEC

Prerequisite: ACCT 125 with a grade of "C" or better

This course provides a continuing study of federal and state income tax compliance with an emphasis on the taxation of business entities including corporations, partnerships, limited liability companies, S corporations, estates and fiduciary trusts. Included is coverage of related party transactions, filing requirements, differences in book and taxable income, tax computation, available credits, tax elections, and working with the Internal Revenue Service on tax administration matters. This course is designed for persons seeking civil service advancement, those who are currently or will be involved with company accounting operations, and persons engaged in tax preparation. It is recommended for accounting majors.

Student Learning Outcomes

Upon completion of this course, the student will be able to:

SLO 1: STUDENTS WILL DEMONSTRATE UNDERSTANDING OF UNITED STATES AND CALIFORNIA INCOME TAX FILING REQUIREMENTS, PROCEDURES, AND TAX ELECTIONS OF C CORPORATIONS, PARTNERSHIPS, S CORPORATIONS, LLCS, ESTATES, AND TRUSTS.

ACCT 153 Governmental Accounting

Units: 3

Hours: 54 hours LEC

Prerequisite: ACCT 301 with a grade of "C" or better

This course covers accounting and financial reporting for governmental units and institutions with emphasis on the principles of fund accounting and the comprehensive annual financial report as prescribed by the Governmental Accounting Standards Board. Additional topics include governmental budgeting and budgetary controls.

Student Learning Outcomes

Upon completion of this course, the student will be able to:

SLO 1: Apply the basic principles of fund accounting and their application to governmental and not-for-profit organizations

ACCT 160 Volunteer Income Tax Assistance

Units: 2

Hours: 24 hours LEC; 36 hours LAB

Prerequisite: None.

Advisory: ACCT 125

This hands-on course provides training and a service learning opportunity in the preparation of federal and California individual income tax returns. After successfully completing 24 hours of IRS-approved training and passing the IRS individual income tax exam, the student volunteer will provide a minimum of 36 hours of free tax assistance to community clients who meet qualifying criteria for the service as set by the IRS.

This course is intended for the volunteer who will assist individual and family taxpayers with basic tax concerns.

Student Learning Outcomes

Upon completion of this course, the student will be able to:

SLO #1: LEARN AND APPLY CURRENT INDIVIDUAL FEDERAL AND CALIFORNIA TAX LAWS AND REGULATIONS.

ACCT 161 Volunteer Income Tax Assistance II

Units: 2

Hours: 24 hours LEC; 36 hours LAB

Prerequisite: ACCT 160 with a grade of "C" or better

This hands-on course provides training and a service learning opportunity in the preparation of federal and California individual income tax returns. After successfully completing 24 hours of IRS-approved training and passing the IRS individual income tax exams, the student volunteer will provide a minimum of 36 hours of free tax assistance to community clients who meet the qualifying criteria for the service as set by the IRS.

This course covers the Advanced level which is intended for the volunteer who will assist individual and family taxpayers with more complex tax concerns.

Student Learning Outcomes

Upon completion of this course, the student will be able to:

SLO #1: UNDERSTAND CURRENT INDIVIDUAL FEDERAL AND CALIFORNIA TAX RETURNS LAWS AND REGULATIONS.

ACCT 162 Volunteer Income Tax Assistance III

Units: 2

Hours: 24 hours LEC; 36 hours LAB

Prerequisite: ACCT 161 with a grade of "C" or better

This hands-on course provides training and a service learning opportunity in the preparation of federal and California individual income tax returns. After successfully completing 24 hours of IRS-approved training and passing the IRS individual income tax exams, the student volunteer will provide a minimum of 36 hours of free tax assistance to community clients who meet qualifying criteria for the service as set by the IRS.

This course covers tax law that pertains to military tax situations and situations involving rental properties and moving expenses. This level prepares the student to assist taxpayers not only across the full VITA spectrum but adds the additional assistance to military personnel and those taxpayers that own a rental property.

Student Learning Outcomes

Upon completion of this course, the student will be able to:

SLO #1: UNDERSTAND CURRENT FEDERAL AND CALIFORNIA TAX RETURNS LAWS AND REGULATIONS FOR INDIVIDUALS.

ACCT 295 Independent Studies in Accounting

Units: 1 - 3

Hours: 54 - 162 hours LAB

Prerequisite: None.

An independent studies project involves an individual student or small group of students in study, research, or activities beyond the scope of regularly offered courses. See the current catalog section of "Special Studies" for full details of Independent Studies.

Student Learning Outcomes

Upon completion of this course, the student will be able to:

SLO #1: Actively engage in intellectual inquiry beyond that required in order to pass a course of study (College Wide Learning Outcome – Area 4).

ACCT 301 Financial Accounting

Units: 4

Hours: 72 hours LEC

Prerequisite: None.

Advisory: ACCT 101, BUS 105, MATH 120, or MATH 125

Transferable: CSU; UC

CID: C-ID ACCT 110

This is the study of accounting as an information system. Emphasis is given to understanding the nature and purpose of accounting and its function in business. The principles and concepts underlying transaction analysis and recording; financial statement preparation, disclosures, and analysis; and ethical issues are addressed. The course includes units on inventories, internal control, cash and cash flows, receivables, fixed and intangible assets, current and long-term liabilities, stockholders' equity, income tax, and investments.

Student Learning Outcomes

Upon completion of this course, the student will be able to:

SLO 1: APPLY ACCOUNTING CONCEPTS AND PRINCIPLES IN MAKING DECISIONS ABOUT BUSINESS OPERATIONS.

ACCT 311 Managerial Accounting

Units: 4

Hours: 72 hours LEC

Prerequisite: ACCT 301 with a grade of "C" or better

Transferable: CSU; UC

CID: C-ID ACCT 120

This course is the study of the use and reporting of accounting data for managerial planning, cost control, and decision making purposes. The course includes broad coverage of concepts, classifications, and behaviors of costs. Topics include cost systems, the analysis and use of cost information, cost-volume-profit analysis, contribution margin, profit planning, standard costs, relevant costs, capital budgeting, and statement analysis.

Student Learning Outcomes

Upon completion of this course, the student will be able to:

SLO 1: ANALYZE FINANCIAL STATEMENTS AND FINANCIAL CONDITION USING SOLVENCY AND PROFITABILITY ANALYSIS BASED ON HISTORICAL AND CURRENT DATA

ACCT 341 Computerized Accounting

Units: 3

Hours: 54 hours LEC

Prerequisite: ACCT 101 or 301 with a grade of "C" or better

Advisory: CISC 302

Transferable: CSU

This is a course using the computer to prepare financial statements and other accounting reports used in business. This course emphasizes the areas of study: general ledger, accounts payable, accounts receivable, banking, bank reconciliations, depreciation, fixed assets, inventory, job order and payroll. This course provides practical experience using contemporary computerized accounting software. Consult the class schedule for specific software.

Student Learning Outcomes

Upon completion of this course, the student will be able to:

SLO #1: ANALYZE AND ACCURATELY RECORD TRANSACTIONS FOR SERVICE AND MERCHANDISING BUSINESS.

ACCT 495 Independent Studies in Accounting

Units: 1 - 3

Hours: 54 - 162 hours LAB

Prerequisite: None.

Transferable: CSU

An independent studies project involves an individual student or small group of students in study, research, or activities beyond the scope of regularly offered courses. See the current catalog section of "Special Studies" for full details of Independent Studies.

Student Learning Outcomes

Upon completion of this course, the student will be able to:

SLO #1: Actively engage in intellectual inquiry beyond that required in order to pass a course of study (College Wide Learning Outcome – Area 4).

ACCT 498 Work Experience in Accounting

Units: 1 - 4

Hours: 60 - 300 hours LAB

Prerequisite: None.

Enrollment Limitation:

Students must be in a paid or unpaid internship, volunteer position or job related to career goals in Accounting.

Transferable: CSU

This course provides students with opportunities to develop marketable skills in preparation for employment in their major field of study or advancement within their career. It is designed for students interested in work experience and/or internships in transfer level degree occupational programs. Course content includes understanding the application of education to the workforce; completion of required forms which document the student's progress and hours spent at the work site; and developing workplace skills and competencies. Appropriate level learning objectives are established by the student and the employer. During the semester, the student is required to participate in a weekly orientation and 75 hours of related paid work experience, or 60 hours of unpaid work experience for one unit. An additional 75 or 60 hours of related work experience is required for each additional unit. Work Experience may be taken for a total of 16 units when there are new or expanded learning objectives. Only one Work Experience course may be taken per semester.

Student Learning Outcomes

Upon completion of this course, the student will be able to:

SLO 1: DEMONSTRATE AN UNDERSTANDING AND APPLICATION OF PROFESSIONAL WORKPLACE BEHAVIOR IN A FIELD OF STUDY RELATED TO ONE’S CAREER.

Full-time Faculty

Kathryn Morgan-Nance.
Kathryn Morgan-Nance
Office: SOC #118
Phone: (916) 691-7531
E-mail: MorganK@crc.losrios.edu
Margaret Parilo.
Margaret Parilo
Office: BS 140B
Phone: (916) 691-7601
E-mail: parilom@crc.losrios.edu
Pat Rogan.
Patrick Rogan
Office: SOC 104
Phone: (916) 691-7610
E-mail: roganp@crc.losrios.edu

Adjunct Faculty

Behrooz Amini
Mark Gale
Marianina Godinho
Zhi Hua Huang
Michael Marslek
Troy Prather

This program provides training for entry-level employment in private industry, government accounting or for self-employment as a provider of computer-based bookkeeping and/or tax services. In addition, those individuals already employed in accounting can work toward career advancement by taking additional courses. Generally, employment in this specialization also requires proficiency in computer applications and good communication skills.