Accounting Courses Home

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. C-ID# ACCT 110.

CSU - California State University, UC - University of California

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

Prerequisite: ACC 001A Advisory: MAT 903 or High School Algebra I, or equivalent 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. C-ID# ACCT 120.

CSU - California State University, UC - University of California

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-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-046: Personal Finance (3.0 Lecture) (Min Credits: 3.0)

Advisory: MAT 903 or High School Algebra I, or equivalent. Fundamentals of personal finance including financial planning, money management, income and asset protection, and investments. Course material covered includes calculations and problem solving related to budgeting, managing income taxes, building and maintaining good credit, large personal assets purchases, managing property and liability risk, investment fundamentals, and retirement and estate planning. 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. Pass/No Pass Option.

UC (Pending), CSU

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

Advisory: MAT 903 or High School Algebra I, or equivalent. This course covers Federal and California income tax laws and preparation as related to individuals and small business entities. Topics include income tax theory, law, and preparation of common tax forms for individuals.

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-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-061: QuickBooks: Online Software (3.0 Lecture) (Min Credits: 3.0)

Advisory: ACC 001A Students use QuickBooks Online accounting software to set up, enter transactions, and produce reports using general ledger, accounits receivable, accounits 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.

CSU - California State University

ACC-066: Accounting for Governmental & Nonprofit Entities (3.0 Lecture) (Min Credits: 3.0)

Prerequisite: ACC 001A Advisory: ACC 001B Study of the theory and practice of accounting for federal, state, and local governmental entities and nonprofit organizations. 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. Accounting for Governmental & Nonprofit Entities includes topics tested on the Financial Accounting and Reporting (FAR) section of the CPA exam. This course is part of the CPA Exam Preparation Series, which is intended to meet the education requirement to sit for the CPA exam. Students who intend to transfer should take this course at their transfer school.

CSU - California State University

ACC-067: Advanced Accounting (4.0 Lecture) (Min Credits: 4.0)

Prerequisite: ACC 001A Advisory: ACC 058A, ACC 058B Advanced Accounting is the last in the series of financial accounting courses. Topics covered in this class include: accounting for consolidations, investments in other corporations, foreign currency transactions, and partnerships. Advanced Accounting includes topics tested on the Financial Accounting and Reporting (FAR) section of the CPA exam. This course is part of the CPA Exam Preparation Series, which is intended to meet the education requirement to sit for the CPA exam. Students who intend to transfer should take this course at their transfer school.

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-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

ACC-077: Business Processes and Enterprise Resource Planning Systems (4.0 Lecture) (Min Credits: 4.0)

Prerequisite: ACC 001A, ACC 073 This course examines the relationships and impacts between business processes and enterprise resource planning (ERP) systems to effectively manage major businesses. Students learn the integration concepts, challenges, common practices, and opportunities by doing hands-on configuration cases, using the world's #1 ERP system, SAP. Through various individual and team work, students will gain project facilitation exposure, make business decisions, and perform basic analysis utilizing large datasets from the ERP-based business information. This is a key course to take to prepare for the exceptionally marketable SAP Application Associate certification, also known as "TS410 Certified."

Accounting Courses