1 INTRODUCTORY ACCOUNTING I
(CAN BUS 2;CAN BUS SEQ A: Acctg 1+2)
Prerequisite: Business I | Lecture: 5 hours. UC:CSU 5 UNITS
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, CSUN: Accounting 220.

2 INTRODUCTORY ACCOUNTING II
(CAN BUS 4;CAN BUS SEQ A: Acctg 1+2)
Prerequisite:Accounting 1 | Lecture: 5 hours. UC:CSU 5 UNITS
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, CSUN: Accounting 230.

15 TAX ACCOUNTING I
Prerequisite:Accounting I | Lecture: 3 hours. CSU 3 UNITS
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.

16 TAX ACCOUNTING II
Prerequisite:Accounting 15 | Lecture: 3 hours CSU 3 UNITS
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.

21 BOOKKEEPING AND ACCOUNTING I
Prerequisite: Business I | Lecture: 3 hours. UC:CSU 3 UNITS
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 procedures for his or her personal needs. The student will perform double entry bookkeeping,work with special journals, and post entries to the general ledger accounts. Student will prepare trial balances, work sheets, income statements, balance sheets, and adjusting and closing journal entries. Acceptable for credit: CSUN: Accounting 21 + 22 acceptable for Accounting 220.

22 BOOKKEEPING AND ACCOUNTING II
Prerequisite:Accounting 21 | Lecture: 3 hours. UC:CSU 3 UNITS
Note:Acctg 21 and 22 together equal Accounting 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: CSUN: Accounting 21 + 22 acceptable for Accounting 220.

185 DIRECTED STUDY
CSU 1 UNIT RPT2

285 DIRECTED STUDY
CSU 2 UNITS

385 DIRECTED STUDY
Conference: 1 hour per unit. CSU 3 UNITS
Directed study on a contract basis under the supervision of an instructor. Credit limit: Maximum of 3 units may be taken for credit.

485 INTERNET RESEARCH
Prerequisite: None | Lab: 2 hours. CSU 1 UNIT RPT2
Internet Research teaches how to use search engines; basic and advanced searches with Boolean and proximity operators; how to locate materials in various content fields; how to critically
evaluate these sources; and how to use and cite electronic sources.

921 COOPERATIVE EDUCATION
CSU 2 UNITS RPT3

931 COOPERATIVE EDUCATION
CSU 3 UNITS RPT3

941 COOPERATIVE EDUCATION
CSU 4 UNITS RPT3

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.