BUSINESS AND LAW DEPARTMENT
EDUCATIONAL PROGRAM: Associate in Arts
(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.
(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.
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.
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.
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.
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.
CSU 1 UNIT RPT2
CSU 2 UNITS
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.
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.
CSU 2 UNITS RPT3
CSU 3 UNITS RPT3
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.