Mission Valley College logo.

Accounting Courses

Accounting Courses

The following courses may or may not be available each semester. Please search below for current offerings.

Please see our Department Page for more information about the program.

Search Current ClassesView Schedule
 • Register via My Mission Portal

Degrees/Certificates offered within program:

ACC - Accounting

ACC-001A: Financial Accounting (4.0 Lecture) (Min Credits: 4.0)

Advisory: MAT 903 or High School Algebra I, or equivalent. This is the study of accounting as an information system, examining why it is important and how it is used by investors, creditors, and others to make decisions. The course covers the accounting information system, including recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, the financial statements, and statement analysis. Included are issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics.

CSU - California State University, UC - University of California

ACC-001B: Managerial Accounting (4.0 Lecture) (Min Credits: 4.0)

Advisory: MAT 903 or High School Algebra I, or equivalent Prerequisite: ACC 001A This is the study of how managers use accounting information in decision-making, planning, directing operations and controlling. The focus is on cost terms and concepts, cost behavior, cost structure and cost-volume-profit analysis. Included are issues relating to cost systems, cost control, profit planning, and performance analysis in manufacturing and service environments.

CSU - California State University, UC - University of California

ACC-022: Basic Accounting Principles and Procedures (5.0 Lecture) (Min Credits: 5.0)

This is a step-by-step yet comprehensive introduction to accounting concepts, principles, and procedures. The course is recommended for individuals who are new to accounting, need a review, or who have had difficulty in other accounting courses. This course consists of a foundation module and a completion module that together cover both the theory and procedure elements of the full accounting cycle, for both service and merchandising operations, including financial statement preparation. Cash internal control procedures are included. A supplementary basic math review is also available.

CSU - California State University

ACC-023: Small Business Accounting (3.0 Lecture) (Min Credits: 3.0)

This course is designed as a non-theoretical, practical approach to accounting with special emphasis on accounting for the smaller business establishments including the basic bookkeeping cycle, petty cash, bank reconciliations, and payroll accounting.

CSU - California State University

ACC-031: Practical Accounting Procedures (1.0 Lecture) (Min Credits: 1.0)

Advisory ACC 001A, Eligibility for ENG 001A and REA 054. This is the study of practical accounting procedures used in accounting departments. Students work with procedures and documents such as sales, purchases and cash journals, subsidiary ledgers, adjusting entries using two methods, reversing entries, and cash control procedures. Pass/No Pass Option.

ACC-033: Forecasting Financial Statements Using Excel (1.5 Lecture) (Min Credits: 1.5)

Prerequisite: ACC 001A The course covers financial forecasting models used in business, while teaching basic and intermediate Excel commands. Students build Excel spreadsheet models to project an income statement and balance sheet, with a cash budget that includes receivables, payables, inventory, capital equipment investment, and financing requirements.

CSU - California State University

ACC-034: Business Financial Planning Using Excel (1.5 Lecture) (Min Credits: 1.5)

Prerequisite: ACC 001A The course covers financial planning and analysis models used in business, while teaching basic and intermediate Excel commands. Students build Excel spreadsheet models for loan amortization, break even analysis, lease versus buy decisions, capital budgeting and project selection, and net present value using the time value of money.

CSU - California State University

ACC-040: Introduction to Personal Financial Planning (1.0 Lecture) (Min Credits: 1.0)

Advisory: MAT 903 or High School Algebra I, or equivalent. This course introduces the major areas of personal financial planning (insurance, investment, tax, retirement, and estate). Income statements, balance sheets and budgets are introduced, and students prepare their own personal budgets and statements of net worth. The time value of money and its importance in the financial planning process is stressed.

CSU - California State University

ACC-041: Insurance Planning (1.0 Lecture) (Min Credits: 1.0)

Advisory: MAT 903 or High School Algebra I, or equivalent. This course introduces fundamental insurance concepts, then uses these concepts to determine insurance needs. Life, health, disability, property and liability insurance are studied. Students prepare their own personal insurance plans.

CSU - California State University

ACC-042: Investment Planning (1.0 Lecture) (Min Credits: 1.0)

Advisory: MAT 903 or High School Algebra I, or equivalent. This course introduces fundamental investment concepts such as risk, return, diversification, and how financial markets work. The course covers common stock, fixed-income securities, mutual funds and other investments. Students prepare their own personal statement of net worth and use asset allocation to design an investment portfolio.

CSU - California State University

ACC-043: Tax Planning (1.0 Lecture) (Min Credits: 1.0)

Advisory: MAT 903 or High School Algebra I, or equivalent. This course covers calculation of the federal income tax and strategies to help save or defer taxes. Students calculate their own federal income tax liability, then use at least one method to plan a reduction in taxes for next year.

CSU - California State University

ACC-044: Retirement Planning (1.0 Lecture) (Min Credits: 1.0)

Advisory: MAT 903 or High School Algebra I, or equivalent. This course covers company pension plans, other company retirement plans, individual retirement plans and social security benefits. Students use a retirement savings worksheet to estimate their own savings needs for retirement using data from their personal budget and personal statement of net worth.

CSU - California State University

ACC-045: Estate Planning (1.0 Lecture) (Min Credits: 1.0)

Advisory: MAT 903 or High School Algebra I, or equivalent. This course covers estate planning techniques and terminology such as wills, probate, trusts, contractual transfers, gift tax and estate tax. Methods of holding title to property, e.g., joint tenancy with right of survivorship, are also discussed.

CSU - California State University

ACC-051A: Taxation of Individuals (4.0 Lecture) (Min Credits: 4.0)

Prerequisite: ACC 053A Advisory: MAT 903 or High School Algebra I, or equivalent. This is the second course in a sequence of three courses designed for students who want to be a part of the Volunteer Income Tax Assistance (VITA) program at Mission College. This course allows students who have successfully passed ACC 053A to apply their tax knowledge by assisting low-income individuals and families with their tax preparation through the VITA program for the current year. In this course, students learn to research current tax issues, use the TaxWise software to accurately prepare individual federal and state income tax returns within the scope of the VITA program. Students also learn how to work within a cooperative and quality controlled environment and develop their communication skills through taxpayer interviews and explanation of tax return results.

CSU - California State University

ACC-051B: Taxation of Business Entities (3.0 Lecture) (Min Credits: 3.0)

Advisory: ACC 051A Advisory: MAT 903 or High School Algebra I, or equivalent. The course, through problems and case studies, develops a basic understanding of the taxation principles applied to partnerships, corporations, estates and trusts with an emphasis on tax research and written communication skills.

CSU - California State University

ACC-052: Payroll and Business Tax Accounting (3.0 Lecture) (Min Credits: 3.0)

Prerequisite: ACC 001A Advisory: MAT 903 or High School Algebra I, or equivalent. This course offers a thorough study of payroll preparation, payroll taxes, sales and use taxes, and property taxes. Basic payroll procedures used in business are stressed. Various manual and automated methods of payroll preparation are presented.

CSU - California State University

ACC-053A: Volunteer Income Tax Assistance (VITA) I (3.0 Lecture) (Min Credits: 3.0)

Advisory: MAT 903 or HS Algebra I or equivalent. This is the first course in a sequence of three courses designed for students who want to be a part of the Volunteer Income Tax Assistance (VITA) program at Mission College.This course covers Federal and California tax theories and laws appropriate for the current tax year. Students apply their knowledge by taking the IRS exams for VITA volunteers. Upon successful completion of the IRS VITA Basic and Intermediate exams, the students are able to assist low-income individuals and families with tax return preparation through the VITA program for the current year.

CSU - California State University

ACC-053B: Volunteer Income Tax Assistance (VITA) II (0.5 Lecture/0.5 Lab) (Min Credits: 1.0)

Prerequisite: ACC 053A Advisory: ACC 051A Advisory: MAT 903 or High School Algebra I, or equivalent. This is the second course in a sequence of three courses designed for students who want to be a part of the Volunteer Income Tax Assistance (VITA) program at Mission College. This course allows students who have successfully passed ACC 053A to apply their tax knowledge by assisting low-income individuals and families with their tax preparation through the VITA program for the current year. In this course, students learn to research current tax issues, use the TaxWise software to accurately prepare individual federal and state income tax returns within the scope of the VITA program. Students also learn how to work within a cooperative and quality controlled environment and develop their communication skills through taxpayer interviews and explanation of tax return results.

CSU - California State University

ACC-053C: Volunteer Income Tax Assistance (VITA) III (0.5 Lecture/0.5 Lab) (Min Credits: 1.0)

Prerequisite: ACC 053B Advisory: MAT 903 or High School Algebra I, or equivalent. This is the third course in a sequence of three courses designed for students who want to be a part of the Volunteer Income Tax Assistance (VITA) program at Mission College. This course allows students who have successfully passed ACC 053B to work on advanced tax situations and take part in running the tax center for the current year. In this course, students cover advanced tax topics and develop the skills necessary in running a tax center including site organization, quality control procedures, and providing guidance to both taxpayers and tax preparers.

CSU - California State University

ACC-057A: Cost Accounting (4.0 Lecture) (Min Credits: 4.0)

Advisory: ACC 001B Advisory: MAT 903 or High School Algebra I, or equivalent. The course provides a thorough presentation of cost accounting terminology and concepts, and develops a basic facility in cost accounting techniques and systems. Emphasis is placed on the use of cost accounting data rather than data accumulation. The course covers job order costing, process costing, standard costing, activity-based costing, budgeting, flexible budgeting, cost volume profit analysis, incremental and relevant costing, product pricing, the balanced scorecard, capital budgeting, and management accounting ethics.

CSU - California State University

ACC-058A: Intermediate Accounting I (4.0 Lecture) (Min Credits: 4.0)

Prerequisite: ACC 001A. Advisory: MAT 903 or High School Algebra I, or equivalent. This course is a review of fundamental accounting processes, techniques and principles including control and theory of accounting for assets, correction of prior years' earnings, and measurement and determination of income. Current standards and pronouncements are presented.

CSU - California State University

ACC-058B: Intermediate Accounting II (4.0 Lecture) (Min Credits: 4.0)

Prerequisite: ACC 001A Advisory: ACC 058A Advisory: MAT 903 or High School Algebra I, or equivalent. This course provides a comprehensive study of liabilities, formation and changes in stockholders' equity, statement of cash flows, pension plans, leases, earnings per share, accounting for income taxes, and accounting changes and corrections. Current standards and pronouncements are presented. Financial statement analysis also is reviewed.

CSU - California State University

ACC-059A: Financial Auditing (4.0 Lecture) (Min Credits: 4.0)

Prerequisite: ACC 001A Advisory: ACC 058A and ACC 058B The course introduces the student to the audit process and how to render an opinion on published financial statements and related financial reports. The course emphasizes the application of generally accepted auditing standards and procedures, fraud exposure, professional ethics, the legal environment, work paper preparation and report writing.

CSU - California State University

ACC-060: Computerized Accounting: QuickBooks (3.0 Lecture) (Min Credits: 3.0)

Advisory: ACC 001A Students use QuickBooks accounting software to set up, enter transactions, and produce reports using general ledger, accounts receivable, accounts payable, financial statement analysis, depreciation, inventory and payroll modules. It is recommended that students have either completed, or are concurrently enrolled in, ACC 001A or have practical accounting experience. Students use QuickBooks accounting software to set up, enter transactions, and produce reports using general ledger, accounts receivable, accounts payable, financial statement analysis, depreciation, inventory and payroll modules. It is recommended that students have either completed, or are concurrently enrolled in, ACCTG 001A or have practical accounting experience.

CSU - California State University

ACC-065: Computerized Accounting: Sage 50 (3.0 Lecture) (Min Credits: 3.0)

Advisory: ACC 001A; It is recommended that students have completed, or be concurrently enrolled in, ACC 001A or have previous accounting experience, Eligibility for ENG 001A and REA 054. Students use Sage 50 software to set up, enter transactions, and produce reports. It is recommended that students have completed, or are concurrently enrolled in, ACC 001A or have previous accounting experience.

CSU - California State University

ACC-070: Ethics in Accounting (3.0 Lecture) (Min Credits: 3.0)

Advisory: ACC 001A This course involves the study of ethical problems which arise within the contexts of accounting and corporate management. Topics include major ethical theories and the professional code of conduct for accountants, auditors, and tax preparers. The focus is on ethical issues in corporate case studies such as Enron, WorldCom, Sunbeam, and Madoff.

CSU - California State University

ACC-071: Advanced Accounting (Min Credits: 4.0)

Prerequisite: ACC 058B or equivalent. This course covers the following advanced accounting topics: preparation of consolidated financial statements using the equity method of accounting and accounting for foreign transactions and operations. In addition, the following topics may be covered: accounting for state and local governmental entities and accounting for not for profit non governmental entities. The course requires access to the Internet and knowledge of how to use spreadsheets. Grade Only.

ACC-073: Accounting Information Systems (4.0 Lecture) (Min Credits: 4.0)

Prerequisite ACC 001A Using SAP, an enterprise resource system (ERP) adopted by the majority of Fortune 1000 companies, students will gain valuable and practical skills in Accounting Information Systems, common business processes, basic database designs, and systems controls. The skills built will be useful for individuals planning to take additional higher level business, accounting, and/or information systems classes; seeking careers in the accounting / finance department of organizations; or interested in becoming an auditor, analyst, or consultant.

CSU - California State University

ACC-075: Cloud Computing and Analytics in Accounting (4.0 Lecture) (Min Credits: 4.0)

Prerequisite: ACC 001A Students will learn cloud accounting and analytics theory through hands-on exercises using SAP Business ByDesign. SAP (Systems, Applications, & Products in Data Processing) is the number one Enterprise Resource Planning (ERP) software vendor in the world. Its ByDesign system is a cloud-based ERP solution for small-to-medium enterprises. Students will also use Excel and Power BI for data analytics and visualization capabilities. This course is useful as preparation for higher level business, accounting, and/or analytics courses, for careers in accounting and finance, or for work as an analyst, data scientist, or consultant.

CSU - California State University