Accounting

School of Business and Technology

Dean: Mink Stavenga, DBA

Department Chair: Elisabeth Shapiro, Esq., J.D., M.A.L.D

School/Department Location: www.swccd.edu/cvlocation

Office: 470K, (619) 482-6569

Map: https://goo.gl/maps/C4E3PnKsdU92

General Description

Accountancy is the study of theories, principles, and practices in the recording, analyzing, and communication of financial information. This discipline explores the flow of transactions in quantitative form and the role of reporting in the overall system for financial control in business, industry, and government. Accounting processes and information are frequently the foundation for decision making and business planning. Students can also enter the field through the certificate programs—Micro Technician Bookkeeper and Payroll Clerk. The ability to move upward in an organization requires continued education.

Career Options

Following is a sample of the career options available for the accounting major. There are three kinds of accountants: public, management, and government. Some positions require an associate degree, many require a bachelor’s degree, and a few may require a graduate-level degree. Entry-level career opportunities are available in government, industry, banking, educational institutions, hospitals, small business, public agencies, investment firms, real estate, offices, stock brokerage firms, tax accounting services, international trade organizations, transportation, high technology, marketing, savings, and loans, human resources, and accounting firms.

Degree/Certificate Options Major Code
Associate in Arts Degree: Transfer Preparation
Accounting 01110
Associate in Science Degree: Career/Technical
Accounting 02011
Certificate of Achievement
Accounting 02012
Certificates of Proficiency
Micro Technician Bookkeeper 02320
Payroll Clerk 02141

Consult with a counselor to develop a Student Education Plan (SEP), which lists the courses necessary to achieve your academic goal.

Faculty

Elena Arteaga, C.P.A
earteaga@swccd.edu

Tanya Haddad, M.S.B.A.
thaddad@swccd.edu

Maria Martinez-Sanabria, M.B.A.
mmartinez@swccd.edu

ACCT 7

BASIC BUSINESS BOOKKEEPING

3 UNITS

Pass/No Pass or Grade is Allowed

Fee: $2

Recommended Preparation: RDG 158 or the equivalent skill level as determined by the Southwestern College Reading Assessment or equivalent.

Lecture 3 hours

Offered: ALL

Introduction to the theory, practice, and methods of bookkeeping with primary emphasis on sole proprietorship and payroll accounting. Emphasis on the complete bookkeeping cycle including the use of special journals, general and subsidiary ledgers, worksheets, and financial statements. [D] (Formerly: BUS 7)

ACCT 8

PAYROLL

4 UNITS

Pass/No Pass or Grade is Allowed

Fee: $3

Recommended Preparation: RDG 56 or the equivalent skill level as determined by the Southwestern College Reading Assessment or equivalent.

Lecture 3 hours, laboratory 3 hours

Offered: ALL

Provides entry-level training in the fundamental skills and knowledge in payroll preparations, such as calculating regular and overtime pay, federal and state tax withholdings, and working with journal entries and financial statement in processing payroll records. [D]

ACCT 9

PAYROLL II

3 UNITS

Pass/No Pass or Grade is Allowed

Recommended Preparation: RDG 56 or the equivalent skill level as determined by the Southwestern College Reading Assessment or equivalent.

Prerequisite: ACCT 8 or equivalent.

Lecture 2 hours, laboratory 3 hours

Offered: ALL

Prepares students to work with tax and employment laws pertaining to payroll records. Emphasizes journal entries and preparation of financial statements used in processing payroll records. [D]

ACCT 12

COMPUTERIZED ACCOUNTING

3 UNITS

Pass/No Pass or Grade is Allowed

Fee: $3

Recommended Preparation: RDG 158 or the equivalent skill level as determined by the Southwestern College Reading Assessment or equivalent; ACCT 7 or ACCT 101 or equivalent.

Lecture 2 hours, laboratory 3 hours

Offered: ALL

Covers the accounting cycle for both service and merchandising businesses using accounting software. [D] (Formerly: BUS 12)

ACCT 101

PRINCIPLES OF ACCOUNTING I

4 UNITS

Grade Only

Fee: $2

Recommended Preparation: ACCT 7 or MATH 45 or the equivalent skill level as determined by the Southwestern College Mathematics Assessment or equivalent; RDG 158 or the equivalent skill level as determined by the Southwestern College Reading Assessment or equivalent.

Lecture 4 hours

Offered: ALL

Explores what financial accounting is, why it is important, and how it is used by investors and creditors to make decisions. Covers the recording and reporting of business transactions, the application of generally accepted accounting principles, the classified financial statements, and statement analysis. [D; CSU; UC; C-ID ACCT 110] (Formerly: BUS 101)

ACCT 102

PRINCIPLES OF ACCOUNTING II--- MANAGERIAL

4 UNITS

Grade Only

Fee: $2

Recommended Preparation: RDG 158 or the equivalent skill level as determined by the Southwestern College Reading Assessment or equivalent.

Prerequisite: ACCT 101 or equivalent.

Lecture 4 hours

Offered: ALL

Covers how managers use accounting information in decision-making, planning, directing operations, and controlling. Focuses on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. Examines profit planning, standard costs, operations and capital budgeting, cost control, and accounting for costs in manufacturing organizations. [D; CSU; UC; C-ID ACCT 120] (Formerly: BUS 102)

ACCT 105

INTERMEDIATE ACCOUNTING

3 UNITS

Grade Only

Recommended Preparation: ACCT 102 or equivalent.

Lecture 3 hours

Offered: ALL

Provides a background for accounting practice and the financial accounting aspects for the CPA examination. Applies accounting theory and practice applicable to handling cash; receivables; inventories; investments; property, plant and equipment; liabilities; and stockholders' equity. [D; CSU] (Formerly: BUS 105)

ACCT 109

FEDERAL INCOME TAX

3 UNITS

Grade Only

Recommended Preparation: A one- semester introductory bookkeeping or accounting course.

Lecture 3 hours

Offered: ALL

Provides theory and practice in the preparation of Federal and California income tax returns for individuals, with limited review of partnerships and corporations. Presents filing requirements, income inclusions and exclusions, capital gains and losses, business and personal deductions, alternate tax methods, tax credit, and installment and deferred payment sales. [D; CSU] (Formerly: BUS 109)

ACCT 153

HOSPITALITY MANAGEMENT ACCOUNTING

4 UNITS

Grade Only

Recommended Preparation: RDG 158 or the equivalent skill level as determined by the Southwestern College Reading Assessment or equivalent.

Prerequisite: ACCT 101 or HTM 150 or equivalent.

Lecture 4 hours

Offered: ALL

Examines how hospitality managers use accounting information in decision-making, planning, directing, and controlling. Emphasizes concepts of cost management and costing methods, cost-volume profit analysis, profit planning and budgeting, standard absorption, and variable costing. Reviews and applies concepts of responsibility accounting, capital expenditure decisions, and feasibility studies to various projects. [D; CSU] (Formerly: ACCT 103; Same as: HTM 153)

ACCT 299

INDEPENDENT STUDY

1-3 UNITS

Pass/No Pass or Grade is Allowed

Limitation on Enrollment: Eligibility for independent study.

Lecture 3 hours

Offered: ALL

Individual study or research in some area of accounting of particular interest to the student and not included in the regular courses of the college. [D; CSU]