| ACCOUNTING 001 |
| INTRODUCTORY ACCOUNTING I |
| (UC:CSU) 5 UNITS |
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| Prerequisite: None. |
| Lecture 5 hours |
| The student will learn basic accounting theory and procedures. Student will prepare books of original entry and post to both the general and subsidiary ledgers. Student will perform accounting procedures using the voucher system and will prepare adjusting entries, closing entries, and financial statements. The student will also perform payroll tax accounting procedures |
Acceptable for credit: UCLA: Management 1A; CSUN: Accounting 220A. |
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| ACCOUNTING 002 |
| INTRODUCTORY ACCOUNTING II |
| (UC:CSU) 5 UNITS |
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| Prerequisite: Accounting 1 with a grade of "C" or better. |
| Lecture 5 hours |
| The student will apply basic accounting principles to specialized business operations and organizations including partnerships, corporations branch offices and manufacturing enterprises. Student will perform job order cost accounting, process cost accounting, budgeting, and an analysis of the source and application of funds statement |
| Acceptable for credit: UCLA: Management 1B; CSUN: Accounting 220B. |
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| ACCOUNTING 015 |
TAX ACCOUNTING I |
| (CSU) 3 UNITS |
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| Prerequisite: None. |
| Lecture 3 hours |
| A study of Federal and California State Income Taxes as they apply to individuals and sole proprietorships and an analysis of laws, consideration of appropriate accounting procedures, and preparation of reports and returns. |
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| ACCOUNTING 016 |
TAX ACCOUNTING II |
| (CSU) 3 UNITS |
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| Prerequisite: Accounting 15 with a grade of "C" or better. |
| Lecture 3 hours. |
| Continues the study of Federal and California State Income Taxes and the analysis of laws, considerations of appropriate accounting procedures, and preparation of reports and returns as they apply to partnerships, corporations, estates and trusts. |
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| ACCOUNTING 021 |
| BOOKKEEPING AND ACCOUNTING I |
| (UC:CSU) 3 UNITS |
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| Prerequisite: None. |
| Lecture 3 hours |
| Note: Acctg 21 and 22 together equal Acctg 1. |
| This course is designed for the student who is not an accounting or business administration major, but who is pursuing one of the occupational programs in Business or who wishes a knowledge of bookkeeping, work with special journals, and post entries to general ledger accounts. Student will prepare trial balance sheets, work sheets, income statements, balance sheets, and adjusting and closing journal entries |
| Acceptable for credit: UCLA: Accounting 21 and 22 accepted for Management 1A for a total of 5 units only; CSUN: Accounting 21 and 22 accepted for Accounting 220A. |
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| ACCOUNTING 022 |
BOOKKEEPING AND ACCOUNTING II |
| (UC:CSU) 3 UNITS |
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| Prerequisite: Accounting 21 with a grade of "C" or better. |
| Lecture 3 hours |
| Note: Acctg 21 and 22 together equal Acctg 1. |
| Accounting 22 is the continuation of Accounting 21. The student will review the fundamentals of bookkeeping and accounting and prepare adjusting, closing, and reversing entries, work sheets and financial statements for a sole proprietorship. The student will also apply accounting principles to partnership and corporation accounting records, prepare payroll records, and perform bookkeeping procedures employing the voucher system. |
| Acceptable for credit: UCLA: Accounting 21 and 22 accepted for Management 1A for a total of 5 units only; CSUN: Accounting 21 and 22 accepted for Accounting 220A. |
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| ACCOUNTING 025 |
AUTOMATED ACCOUNTING METHODS & PROCEDURES |
| 3 UNITS |
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| Prerequisite: Accounting 1 or Accounting 21 & Accounting 22 with a grade of "C" or better. |
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| DIRECTED STUDY 185 |
1 UNIT |
| CSU |
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Directed study on a contract basis under the supervision of an Instructor.
Credit limit: Maximum of 3 units may be taken for credit. |
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| DIRECTED STUDY 285 |
2 UNIT |
| CSU |
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Directed study on a contract basis under the supervision of an Instructor.
Credit limit: Maximum of 3 units may be taken for credit. |
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| DIRECTED STUDY 385 |
3 UNIT |
| CSU |
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Directed study on a contract basis under the supervision of an Instructor.
Credit limit: Maximum of 3 units may be taken for credit. |
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| COOPERATIVE EDUCATION 921 |
2 UNIT |
| CSU |
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Supervised training is conducted in the form of on-the-job training in an employment area that will enhance the student's educational goals.
Limits to transfer credit: See cooperative education credit guide. |
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| COOPERATIVE EDUCATION 931 |
3 UNIT |
| CSU |
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Supervised training is conducted in the form of on-the-job training in an employment area that will enhance the student's educational goals.
Limits to transfer credit: See cooperative education credit guide. |
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| COOPERATIVE EDUCATION 941 |
4 UNIT |
| CSU |
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Supervised training is conducted in the form of on-the-job training in an employment area that will enhance the student's educational goals.
Limits to transfer credit: See cooperative education credit guide. |
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Accounting