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Los Angeles Mission College > Academic Disciplines > Business > Accounting
School  of  Business
Accounting Accounting
Courses in the area of Accounting prepare the student to understand accounting concepts and practices that will help the student to make business decisions that enhance an organization operational effectiveness and efficiency.
Faculty
Bommer, Terry - Professor
Brashear, C - Instructor
Chow, S - Instructor
Fujimoto, M - Instructor
Ordonez, R - Instructor
Degrees & Certificates
EDUCATIONAL PROGRAM: Associate in Arts - Accounting
The specialization in Accounting is designed to provide a basic background in business and to meet the general requirements for graduation. It is also designed to provide sufficient preparation to enable the student to begin a career at the bookkeeping level. The training provided here will also serve as valuable preparation for other careers, both in and outside o the field of business. Additional information should be requested from a counselor or an instructor teaching in the field of accounting.
 
FIRST SEMESTER
UNITS
Bus 1 - Introduction to Business
3
Bus 31 - Business English
3
or
CAOT 31 - Business English
Graduation Requirements and Electives
9
 
------
15
 
SECOND SEMESTER
UNITS
Acctg 1 - Introduction to Accounting 1
5
Co Sci 401 - Introduction to Computers & Their Uses
3
Econ 1 - Principles of Economics 1
3
Graduation Requirements and Electives
4
 
------
15
 
THIRD SEMESTER
UNITS
Acctg 2 - Introductory Accounting II
5
Acctg 15 - Tax Accounting I
3
Econ 2 - Principles of Economics II
3
Mgmt 2 - Organization and Management Theory
3
Graduation Requirements and Electives
3
 
------
17
FOURTH SEMESTER
UNITS
Acctg 16 - Tax Accounting II
3
Acctg 25 - Automated Accounting Methods and Procedures
3
Mgmt 13 - Small Business Management I
3
Graduation Requirements and Electives
6
 
------
15
 
RECOMMENDED
Co Sci 415 - Beginning COBOL Programming
Bus 5 - Business Law I
Bus 15 - Business Statistics
CAOT I - Keyboarding I
CAOT 82 - Microcomputer Software Survey  
Soc 11 - Ethnic and Racial Minorities in the United States  
Cooperative Education (work experience) courses

Course Schedules (Fall 2007)
Check back for the Fall schedule.
Course Descriptions
ACCOUNTING 001
INTRODUCTORY ACCOUNTING I
(UC:CSU) 5 UNITS
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.

ACCOUNTING 002
INTRODUCTORY ACCOUNTING II
(UC:CSU) 5 UNITS
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.
ACCOUNTING 015

TAX ACCOUNTING I

(CSU) 3 UNITS
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.
 
ACCOUNTING 016

TAX ACCOUNTING II

(CSU) 3 UNITS
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.
ACCOUNTING 021
BOOKKEEPING AND ACCOUNTING I
(UC:CSU) 3 UNITS
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.
ACCOUNTING 022

BOOKKEEPING AND ACCOUNTING II

(UC:CSU) 3 UNITS
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.
ACCOUNTING 025

AUTOMATED ACCOUNTING METHODS & PROCEDURES

3 UNITS
Prerequisite: Accounting 1 or Accounting 21 & Accounting 22 with a grade of "C" or better.
 
DIRECTED STUDY 185

1 UNIT

CSU
Directed study on a contract basis under the supervision of an Instructor.
Credit limit: Maximum of 3 units may be taken for credit.
 
DIRECTED STUDY 285

2 UNIT

CSU
Directed study on a contract basis under the supervision of an Instructor.
Credit limit: Maximum of 3 units may be taken for credit.
 
DIRECTED STUDY 385

3 UNIT

CSU
Directed study on a contract basis under the supervision of an Instructor.
Credit limit: Maximum of 3 units may be taken for credit.
 
COOPERATIVE EDUCATION 921

2 UNIT

CSU
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.
 
COOPERATIVE EDUCATION 931

3 UNIT

CSU
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.
 
COOPERATIVE EDUCATION 941

4 UNIT

CSU
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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