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267 Veas, Sal lookup Accounting string 250 7 Associate in Science (AS) lookup 2 Business lookup 39 0502.00 - Accounting* lookup <p>This program is for bookkeepers and accounting clerks who want to advance to a higher professional level.  Business owners can strengthen their businesses with best ethical practices and compliance with current accounting standards and laws.  Accountants may acquire specialized knowledge of accounting which include the setting up and designing of an effective accounting system, the interpretation and preparation of financial and tax information, the reporting for business executives, partnerships, nonprofit and governmental agencies.</p> string string string string string string

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Upon completion of the program students will effectively comprehend, record, post and summarize financial accounting information from an original business transaction through the preparation of financial statements and the closing entries at the end of an accounting cycle. Students will demonstrate the ability to prepare calculations and use financial information for business management and decision making. string

lookup lookup string Required Core Courses: (16 units) string string string string 1000 string 4000 string 0 numeric 10 5 Group lookup lookup 0 numeric 10 lookup 0 flag 16.000 3 numeric 16 16.000 3 numeric 16 1 flag lookup lookup string List A: Select 6 to 12 units: string string string string 1000 string 4000 string 0 numeric 10 5 Group lookup lookup 0 numeric 10 lookup 1 flag 0.000 3 numeric 16 0.000 3 numeric 16 1 flag lookup lookup string List B: Select a MAXIMUM of 7 units from the courses below (if less than 12 units are completed from List A): string string string string 1000 string 4000 string 0 numeric 10 5 Group lookup lookup 0 numeric 10 lookup 1 flag 0.000 3 numeric 16 0.000 3 numeric 16 1 flag lookup lookup string Required Electives: (12 units required with a minimum of 6 units from List A) string string string string 1000 string 4000 string 0 numeric 10 5 Group lookup lookup 0 numeric 10 lookup 1 flag 12.000 3 numeric 16 12.000 3 numeric 16 1 flag 29 BUS - BUSINESS lookup 2771 BUS 1 - Introduction To Business An overview of the functional areas of business in a global society. Students will complete the course with knowledge of the general business environment, economic systems, business ethics, operations and project management, and technology and information systems. In addition, students will learn the fundamentals of economics, business ownership, entrepreneurship, finance, management, leadership, and marketing. Key themes woven throughout the course include exploration of career options and development of business problem-solving skills. 3.000 BUS 1 - Introduction To Business 29 lookup string string string string string 1000 string 4000 string 691 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag 1 ACCTG - ACCOUNTING lookup 4372 ACCTG 10A - Intermediate Accounting A (Historical) Basic pronouncements of the Financial Accounting Standards Board and their applications to accounting are covered in this course, along with cash, receivables, temporary investments, the time value of money, income and cash flow statements and estimating procedures. 3.000 ACCTG 10A - Intermediate Accounting A (Historical) 1 lookup string string string string string 1000 string 4000 string 693 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag 1 ACCTG - ACCOUNTING lookup 4353 ACCTG 10B - Intermediate Accounting B (Historical) This course includes study of the basic pronouncements of the Financial Accounting Standards Board and their applications to accounting. In this course, the following are covered in detail: inventories, land, buildings, equipment, intangible assets, current and long term liabilities and contingencies and stockholders' equity (paid-in capital and retained earnings). 3.000 ACCTG 10B - Intermediate Accounting B (Historical) 1 lookup string string string string string 1000 string 4000 string 693 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag 1 ACCTG - ACCOUNTING lookup 2250 ACCTG 9 - Accounting Ethics This course surveys professional ethics for the accounting profession in the context of ethical theory, the history of ethical thought, the nature of accounting, tax and auditing fiduciary responsibilities, the rules of accounting codes of conduct, financial statement representations and fraud, and the theoretical and practical application of ethical principles to business situations. Topics include ethical standards specific to the accounting profession, an examination of the balance between the competing interests of the accountant's roles as management consultant and reporter of financial information to third parties, and the interests of businesses, government and professional regulatory agencies and the public. Reading, writing, analysis and discussion are core elements of the class. 3.000 ACCTG 9 - Accounting Ethics 1 lookup string string string string string 1000 string 4000 string 11258 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag 1 ACCTG - ACCOUNTING lookup 4354 ACCTG 10C - Intermediate Accounting C (Historical) This course includes study of the pronouncements of the Financial Accounting Standards Board and other primary source GAAP and their applications to accounting for corporations. The following are covered in detail in this course: investments, earnings per share, financial statement analysis, revenue recognition, accounting for income taxes, pensions, leases, and full disclosure in financial reporting. 4.000 ACCTG 10C - Intermediate Accounting C (Historical) 1 lookup string string string string string 1000 string 4000 string 693 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 4.000 3 numeric 16 4.000 3 numeric 16 1 flag 1 ACCTG - ACCOUNTING lookup 4752 ACCTG 31A - Excel for Accounting This course entails the detailed application of accounting principles using Excel. Topics include creating professional worksheets, the use of formulas and functions, charts, data tables, basic macros, and other Excel features with an emphasis on accounting as a financial analysis tool. Students that complete this course will be prepared to take the Microsoft Office Specialist certification exam. 3.000 ACCTG 31A - Excel for Accounting 1 lookup string string string string string 1000 string 4000 string 11259 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag 29 BUS - BUSINESS lookup 2763 BUS 32 - Business Communications This course surveys the principles and techniques of current and evolving business communication as a process in a variety of business situations. The course emphasizes planning, organizing, composing, and revising business documents using appropriate utilization of a variety of technological platforms, business related internet writing contexts, and web resources. Also, this course will incorporate a variety of internet-based communication tools relevant to doing business in today's world. This course is designed for students who already have college-level writing skills. 3.000 BUS 32 - Business Communications 29 lookup string string string string string 1000 string 4000 string 691 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag 1 ACCTG - ACCOUNTING lookup 2209 ACCTG 11 - Cost Accounting This course focuses on cost accounting theory with emphasis on job order and process cost accounting, accounting methods for material, labor, and factory overhead, and preparation of financial statements from cost data. Topics include cost management concepts, activity cost behavior, job order costing, process costing, budgeting, standard costing, cost/volume/profit analysis, and tactical decision-making. 3.000 ACCTG 11 - Cost Accounting 1 lookup string string string string string 1000 string 4000 string 693 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag 1 ACCTG - ACCOUNTING lookup 2162 ACCTG 12 - Auditing This course covers the role and responsibility of certified public accountants in the audit of financial statements. Emphasis will be placed on verification of balance sheets and internal control of accounting systems and accounting cycles. Topics include AICPA and PCAOB auditing standards, professional ethics, legal liability, internal control, audit sampling and audit reports. 3.000 ACCTG 12 - Auditing 1 lookup string string string string string 1000 string 4000 string 693 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag 1 ACCTG - ACCOUNTING lookup 5249 ACCTG 16 - Taxation of Corporations, Partnerships, Estates and Trusts This course covers tax laws and the reporting requirements of the Internal Revenue Service as applied to corporations, partnerships, estates and trusts. 3.000 ACCTG 16 - Taxation of Corporations, Partnerships, Estates and Trusts 1 lookup string string string string string 1000 string 4000 string 693 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag 29 BUS - BUSINESS lookup 4375 BUS 5 - Business Law and the Legal Environment (Historical) This course provides students with an overview of the fundamental legal principles pertaining to business transactions and related topics. It also encompasses introductory subjects concerning the U.S. legal system such as the court structure, sources of law, legal reasoning and case analysis. To give students a broad perspective on the various laws and areas impacting business, the following topics are also explored: criminal law, torts, civil procedure, administrative processes, contract law, ethics, constitutional law, agency and the legal principles pertaining to business entities. 3.000 BUS 5 - Business Law and the Legal Environment (Historical) 29 lookup string string string string string 1000 string 4000 string 693 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag 1 ACCTG - ACCOUNTING lookup lookup string string string string string 1000 string 4000 string 691 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 5.000 3 numeric 16 5.000 3 numeric 16 1 flag 1 ACCTG - ACCOUNTING lookup 2200 ACCTG 2 - Corporate Financial and Managerial Accounting (Historical) This course continues the study of introductory financial accounting principles begun in Accounting 1 and also covers introductory managerial accounting. The financial accounting portion of the course (2 units) covers the corporate form of business organization, bond financing, installment notes and other long-term liabilities, investments in debt and equity securities, international operations and the Statement of Cash Flows, corporate financial statement preparation and analysis and other GAAP and IFRS considerations. The managerial portion of the course (3 units) covers accounting concepts relevant to internal users rather than third party users of financial statements. Managerial accounting study includes full absorption and variable costing, cost accounting for job order and for mass produced goods (process costing), just-in-time, activity-based and total quality management approaches to costing manufacturing operations. Also studied are segment reporting, performance measurement, cost-volume-profit analysis, flexible budgeting, capital expenditure budgeting, standard costing, responsibility accounting, and decision making processes. Ethical issues surrounding these topics are also addressed. 5.000 ACCTG 2 - Corporate Financial and Managerial Accounting (Historical) 1 lookup string string string string string 1000 string 4000 string 691 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 5.000 3 numeric 16 5.000 3 numeric 16 1 flag 29 BUS - BUSINESS lookup 5250 BUS 62 - Human Relations and Ethical Issues in Business This course provides concrete guidance in using human relations skills in the workplace that will promote working effectively with others. Strategies are integrated throughout the course that will enable students to apply human relations theories and applications to the real world of work. Ethical issues in business are addressed where students will learn an explicit process of ethical reasoning that will aid in defining and dealing with dilemmas in the workplace. Current events and case studies will be used to develop critical skills as students apply theories and principles. 3.000 BUS 62 - Human Relations and Ethical Issues in Business 29 lookup string string string string string 1000 string 4000 string 11258 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag lookup lookup string ----- string string string string 1000 string 4000 string 692 0 numeric 10 5 Group lookup lookup 0 numeric 10 lookup 0 flag 3 numeric 16 3 numeric 16 1 flag 1 ACCTG - ACCOUNTING lookup 3099 ACCTG 15 - Individual Income Taxes (Historical) Internal Revenue Service tax laws and regulations and accounting procedures are studied in this course to enable the tax professional to apply the information to completing federal individual income taxes. 3.000 ACCTG 15 - Individual Income Taxes (Historical) 1 lookup string string string string string 1000 string 4000 string 6852 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag 1 ACCTG - ACCOUNTING lookup 4753 ACCTG 31B - Advanced Excel for Accounting This course includes the advanced application of Excel for accounting features. Topics include the use of complex Excel functions and formulas, advanced Charts, advanced database features, Consolidation, Data Validation, PivotTables and PivotCharts, an introduction to Visual Basic, Dashboards and Power BI, and other advanced Excel features with emphasis on accounting as a financial analysis tool. This class will prepare students for the Microsoft Office Expert certification exam. 3.000 ACCTG 31B - Advanced Excel for Accounting 1 lookup string string string string string 1000 string 4000 string 11259 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag 1 ACCTG - ACCOUNTING lookup 5413 ACCTG 45 - Individual Financial Planning (Historical) This course provides students with the tools to achieve their personal financial goals. It will help them make informed decisions related to spending, saving, borrowing, and investing by training them to apply quantitative reasoning concepts to solve problems. Topics covered include personal financial planning; money management; tax strategy; consumer credit; purchasing decisions; insurance; investing in stocks, bonds, and mutual funds; retirement; and estate planning. 3.000 ACCTG 45 - Individual Financial Planning (Historical) 1 lookup string string string string string 1000 string 4000 string 6852 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag lookup lookup string ----- string string string string 1000 string 4000 string 692 0 numeric 10 5 Group lookup lookup 0 numeric 10 lookup 0 flag 9.000 3 numeric 16 9.000 3 numeric 16 1 flag 1 ACCTG - ACCOUNTING lookup 2736 ACCTG 6 - Accounting Consolidations (Historical) This course begins with the study of business combinations and covers in depth the preparation of consolidated financial statements. This course also covers accounting for estates and trusts. 3.000 ACCTG 6 - Accounting Consolidations (Historical) 1 lookup string string string string string 1000 string 4000 string 693 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag 1 ACCTG - ACCOUNTING lookup 2740 ACCTG 7 - Advanced Accounting: Special Topics (Historical) This course covers special accounting topics including accounting for foreign currency transactions, translation of foreign currency financial statements, accounting for partnerships, state and local governments, not-for-profit entities and accounting research. 3.000 ACCTG 7 - Advanced Accounting: Special Topics (Historical) 1 lookup string string string string string 1000 string 4000 string 693 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag 37 CIS - COMPUTER APPLICATIONS lookup 4418 CIS 30 - Microsoft Excel (Historical) This course includes a detailed study of business applications using Microsoft Excel spreadsheet package. Topics include the commands, formats, and functions of Excel with emphasis on its use as a problem solving and financial analysis tool. Students will also learn to create macros, customize ribbons and tabs, and integrate Excel with other applications and the World Wide Web. Students will also have an introduction to writing Visual Basic code. 3.000 CIS 30 - Microsoft Excel (Historical) 37 lookup string string string string string 1000 string 4000 string 11259 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag 37 CIS - COMPUTER APPLICATIONS lookup 3749 CIS 35A - QuickBooks Desktop (Historical) This course provides the student with a business approach to computerized, integrated accounting principles using QuickBooks. Students will work with the various components of an accounting system in an ongoing business, as well as set up an accounting system for a new company. Topics include the creation of a QuickBooks company, processing daily accounting entries, the analysis of financial statements, creation of reports and graphs. Students will gain experience in the creation and use of invoices, purchase orders, inventory, bank accounts, and payroll. In addition, students will be able to complete the entire accounting cycle including recording adjusting entries and making corrections on the transactions as needed. Hands-on experience is provided in a microcomputer lab. This class covers the objectives necessary for the QuickBooks certification. 3.000 CIS 35A - QuickBooks Desktop (Historical) 37 lookup string string string string string 1000 string 4000 string 11259 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag 1 ACCTG - ACCOUNTING lookup 3610 ACCTG 19A - IRS Volunteer Income Tax Assistance (VITA) Program - Tax Preparer This course will allow students to prepare individual income tax returns to low-income individuals through the IRS VITA Program. Students will learn to use tax software to accurately prepare and file federal and state individual income tax returns within the scope of the VITA Program. Students will learn how to develop a system of quality control for tax returns and develop communication skills through interviews of taxpayers and explanations of tax return results. 1.000 ACCTG 19A - IRS Volunteer Income Tax Assistance (VITA) Program - Tax Preparer 1 lookup <div class="pl-2 pr-2 pb-2 pt-0"><label class="font-weight-bold py-1">Requisites & Advisories</label><ol class="list-group px-2"></ol><div class=""><label class="font-weight-bold py-1">General Education</label><div class="px-2"><label class="font-weight-bold font-italic py-1">IGETC</label><ol class="list-group px-2"></ol><label class="font-weight-bold font-italic py-1">CSU GE</label><ol class="list-group px-2"></ol><label class="font-weight-bold font-italic py-1">SMC GE</label><ol class="list-group px-2"></ol></div></div></div> string string string string string 1000 string 4000 string 693 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 1.000 3 numeric 16 1.000 3 numeric 16 1 flag 1 ACCTG - ACCOUNTING lookup 3420 ACCTG 50 - ERP System: Introduction to Accounting This course introduces an enterprise resource planning system such as SAP and how it is used as an accounting software to record the day-to-day business activities at major corporations. Through case studies and the review of major business processes, students will learn how SAP records the transaction including sales, distribution, invoices, cash receipts, purchases and payments. 3.000 ACCTG 50 - ERP System: Introduction to Accounting 1 lookup string string string string string 1000 string 4000 string 693 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag 1 ACCTG - ACCOUNTING lookup 3277 ACCTG 23 - Payroll Accounting (Historical) Students will learn the fundamental skills and basic principles of business payroll. The focus of the course is primarily in payroll and personnel record keeping, calculation of gross pay using various methods, calculation of Social Security and Medicare taxes, calculation of federal and state income taxes, calculation of federal and state unemployment taxes, journalizing and posting payroll entries, and completing various federal and state forms. 3.000 ACCTG 23 - Payroll Accounting (Historical) 1 lookup string string string string string 1000 string 4000 string 693 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag 37 CIS - COMPUTER APPLICATIONS lookup 3501 CIS 35B - QuickBooks Online (Historical) This course provides the student with a business approach to computerized, integrated accounting principles using QuickBooks Online. Students will work with the various components of an accounting system by setting up an accounting system for a new company. Topics include the creation of a QuickBooks company, processing daily accounting entries, working with payroll online, maintaining inventory, the creation and the analysis of financial statements and other managerial reports. Hands-on experience is provided. This class covers the objectives necessary for the QuickBooks Online certification. 3.000 CIS 35B - QuickBooks Online (Historical) 37 lookup string string string string string 1000 string 4000 string 11259 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag lookup lookup string string string string string 1000 string 4000 string 692 0 numeric 10 5 Group lookup 2 OR lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag lookup lookup string string string string string 1000 string 4000 string 692 0 numeric 10 5 Group lookup 2 OR lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag 29 BUS - BUSINESS lookup 5414 BUS 45 - Individual Financial Planning (Historical) This course provides students with the tools to achieve their personal financial goals. It will help them make informed decisions related to spending, saving, borrowing, and investing by training them to apply quantitative reasoning concepts to solve problems. Topics covered include personal financial planning; money management; tax strategy; consumer credit; purchasing decisions; insurance; investing in stocks, bonds, and mutual funds; retirement; and estate planning. 3.000 BUS 45 - Individual Financial Planning (Historical) 29 lookup string string string string string 1000 string 4000 string 6852 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag 1 ACCTG - ACCOUNTING lookup 5438 ACCTG 40B - Auditing Analytics This course introduces students to the basis of the modern audit and audit data analytics. Students will learn the impact of automation on the audit planning process. In addition, students will learn to assess different types of audit analytical procedures and determine what procedures should be used in the audit. Students will learn to execute their audit testing procedures and interpret the audit data results. Students will learn to identify key performance indicators, and they will create a dashboard to monitor business results. The primary methods for extracting data will center on data requests using system reports, SQL and XBRL. The primary tools for analyzing the data will be Excel and Tableau. 3.000 ACCTG 40B - Auditing Analytics 1 lookup <div class="pl-2 pr-2 pb-2 pt-0"><label class="font-weight-bold py-1">Requisites & Advisories</label><ol class="list-group px-2"></ol><div class=""><label class="font-weight-bold py-1">General Education</label><div class="px-2"><label class="font-weight-bold font-italic py-1">IGETC</label><ol class="list-group px-2"></ol><label class="font-weight-bold font-italic py-1">CSU GE</label><ol class="list-group px-2"></ol><label class="font-weight-bold font-italic py-1">SMC GE</label><ol class="list-group px-2"></ol></div></div><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to UC or CSU</strong></li></div> string string string string string 1000 string 4000 string 693 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag 1 ACCTG - ACCOUNTING lookup 5437 ACCTG 40A - Data Analytics for Accounting This course introduces students to data analytics for an accounting professional. This course will teach students how to answer accounting questions by accessing accounting data, extracting accounting data, visualizing the data and how to communicate the results with others. Students will learn the IMPACT model for structuring data analysis. The primary methods for extracting data will center on data requests using system reports, SQL and XBRL. The primary tools for analyzing the data will be Excel and Tableau. 3.000 ACCTG 40A - Data Analytics for Accounting 1 lookup <div class="pl-2 pr-2 pb-2 pt-0"><label class="font-weight-bold py-1">Requisites & Advisories</label><ol class="list-group px-2"></ol><div class=""><label class="font-weight-bold py-1">General Education</label><div class="px-2"><label class="font-weight-bold font-italic py-1">IGETC</label><ol class="list-group px-2"></ol><label class="font-weight-bold font-italic py-1">CSU GE</label><ol class="list-group px-2"></ol><label class="font-weight-bold font-italic py-1">SMC GE</label><ol class="list-group px-2"></ol></div></div><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to UC or CSU</strong></li></div> string string string string string 1000 string 4000 string 693 0 numeric 10 4 Course lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

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List A string 5 5 lookup string 4000 string 4000 0 numeric 10 3 Program Requirement lookup lookup 0 numeric 10 lookup 1 flag 0.000 3 numeric 16 0.000 3 numeric 16 0 flag

1 ACCTG - ACCOUNTING lookup 2250 ACCTG 9 - Accounting Ethics This course surveys professional ethics for the accounting profession in the context of ethical theory, the history of ethical thought, the nature of accounting, tax and auditing fiduciary responsibilities, the rules of accounting codes of conduct, financial statement representations and fraud, and the theoretical and practical application of ethical principles to business situations. Topics include ethical standards specific to the accounting profession, an examination of the balance between the competing interests of the accountant's roles as management consultant and reporter of financial information to third parties, and the interests of businesses, government and professional regulatory agencies and the public. Reading, writing, analysis and discussion are core elements of the class. 3.000 ACCTG 9 - Accounting Ethics 1 lookup string 4000 string 10317 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

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<div class="pl-2 pr-2 pb-2 pt-0"><ol class="list-group px-2"><li class="list-group-item-compact"><strong>Skills Advisory:</strong> ACCTG 1</li> or<li class="list-group-item-compact"><strong>Skills Advisory:</strong> ACCTG 21</li></ol></div><div class="px-2"></div><div ><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to CSU</strong></li></div> string

string 100 string 1000

1 ACCTG - ACCOUNTING lookup 4752 ACCTG 31A - Excel for Accounting This course entails the detailed application of accounting principles using Excel. Topics include creating professional worksheets, the use of formulas and functions, charts, data tables, basic macros, and other Excel features with an emphasis on accounting as a financial analysis tool. Students that complete this course will be prepared to take the Microsoft Office Specialist certification exam. 3.000 ACCTG 31A - Excel for Accounting 1 lookup string 4000 string 10318 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

lookup lookup lookup flag flag flag string 4000

<div class="pl-2 pr-2 pb-2 pt-0"><ol class="list-group px-2"><li class="list-group-item-compact"><strong>Skills Advisory:</strong> Students are expected to have a working knowledge of Windows operating system.</li><li class="list-group-item-compact"><strong>Skills Advisory:</strong> ACCTG 1</li> or<li class="list-group-item-compact"><strong>Skills Advisory:</strong> ACCTG 21</li></ol></div><div class="px-2"></div><div ><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to CSU</strong></li></div> string

string 100 string 1000

29 BUS - BUSINESS lookup 5250 BUS 62 - Human Relations and Ethical Issues in Business This course provides concrete guidance in using human relations skills in the workplace that will promote working effectively with others. Strategies are integrated throughout the course that will enable students to apply human relations theories and applications to the real world of work. Ethical issues in business are addressed where students will learn an explicit process of ethical reasoning that will aid in defining and dealing with dilemmas in the workplace. Current events and case studies will be used to develop critical skills as students apply theories and principles. 3.000 BUS 62 - Human Relations and Ethical Issues in Business 29 lookup string 4000 string 10317 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

lookup lookup lookup flag flag flag string 4000

<div class="px-2"></div><div ><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to CSU</strong></li></div> string

string 100 string 1000

1 ACCTG - ACCOUNTING lookup 4410 ACCTG 15 - Individual Income Taxes Internal Revenue Service tax laws and regulations and accounting procedures are studied in this course to enable the tax professional to apply the information to completing federal individual income taxes. 3.000 ACCTG 15 - Individual Income Taxes 1 lookup string 4000 string 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

lookup lookup lookup flag flag flag string 4000

string 100 string 1000

1 ACCTG - ACCOUNTING lookup 4753 ACCTG 31B - Advanced Excel for Accounting This course includes the advanced application of Excel for accounting features. Topics include the use of complex Excel functions and formulas, advanced Charts, advanced database features, Consolidation, Data Validation, PivotTables and PivotCharts, an introduction to Visual Basic, Dashboards and Power BI, and other advanced Excel features with emphasis on accounting as a financial analysis tool. This class will prepare students for the Microsoft Office Expert certification exam. 3.000 ACCTG 31B - Advanced Excel for Accounting 1 lookup string 4000 string 10318 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

lookup lookup lookup flag flag flag string 4000

<div class="pl-2 pr-2 pb-2 pt-0"><ol class="list-group px-2"><li class="list-group-item-compact"><strong>Skills Advisory:</strong> ACCTG 31A</li></ol></div><div class="px-2"></div><div ><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to CSU</strong></li></div> string

string 100 string 1000

1 ACCTG - ACCOUNTING lookup 5592 ACCTG 45 - Individual Financial Planning This course provides students with the tools to achieve their personal financial goals. It will help them make informed decisions related to spending, saving, borrowing, and investing by training them to apply quantitative reasoning concepts to solve problems. Topics covered include personal financial planning; money management; tax strategy; consumer credit; purchasing decisions; insurance; investing in stocks, bonds, and mutual funds; retirement; and estate planning. 3.000 ACCTG 45 - Individual Financial Planning 1 lookup string 4000 string 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

lookup lookup lookup flag flag flag string 4000

<div class="pl-2 pr-2 pb-2 pt-0"><ol class="list-group px-2"><li class="list-group-item-compact"><strong>Prerequisite:</strong> MATH 31</li></ol></div><div class="px-2"><label class="font-weight-bold font-italic py-1">CSU GE</label><ol class="list-group px-2"><li class="list-group-item-compact">B4 - Mathematics/Quantitative Thinking</li></ol><label class="font-weight-bold font-italic py-1">SMC GE</label><ol class="list-group px-2"><li class="list-group-item-compact">Area IV-B: Language and Rationality (Group B) Option 1</li></ol></div><div ><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to UC/CSU</strong></li></div> string

string 100 string 1000

37 CIS - COMPUTER APPLICATIONS lookup 5676 CIS 30 - Microsoft Excel This course includes a detailed study of business applications using Microsoft Excel spreadsheet package. Topics include the commands, formats, and functions of Excel with emphasis on its use as a problem solving and financial analysis tool. Students will also learn to create macros, customize ribbons and tabs, and integrate Excel with other applications and the World Wide Web. Students will also have an introduction to writing Visual Basic code. 3.000 CIS 30 - Microsoft Excel 37 lookup string 4000 string 10318 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

lookup lookup lookup flag flag flag string 4000

<div class="pl-2 pr-2 pb-2 pt-0"><ol class="list-group px-2"><li class="list-group-item-compact"><strong>Skills Advisory:</strong> CIS 4</li><li class="list-group-item-compact"><strong>Skills Advisory:</strong> CIS 1</li> or</ol></div><div class="px-2"></div><div ><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to CSU</strong></li></div> string

string 100 string 1000

37 CIS - COMPUTER APPLICATIONS lookup 5759 CIS 35A - QuickBooks Desktop This course provides the student with a business approach to computerized, integrated accounting principles using QuickBooks. Students will work with the various components of an accounting system in an ongoing business, as well as set up an accounting system for a new company. Topics include the creation of a QuickBooks company, processing daily accounting entries, the analysis of financial statements, creation of reports and graphs. Students will gain experience in the creation and use of invoices, purchase orders, inventory, bank accounts, and payroll. In addition, students will be able to complete the entire accounting cycle including recording adjusting entries and making corrections on the transactions as needed. Hands-on experience is provided in a microcomputer lab. This class covers the objectives necessary for the QuickBooks certification. 3.000 CIS 35A - QuickBooks Desktop 37 lookup string 4000 string 10318 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

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<div class="pl-2 pr-2 pb-2 pt-0"><ol class="list-group px-2"><li class="list-group-item-compact"><strong>Skills Advisory:</strong> CIS 1 or CIS 4 AND ACCTG 1 or ACCTG 21 </li></ol></div><div class="px-2"></div><div ><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to CSU</strong></li></div> string

string 100 string 1000

37 CIS - COMPUTER APPLICATIONS lookup 4784 CIS 35B - QuickBooks Online This course provides the student with a business approach to computerized, integrated accounting principles using QuickBooks Online. Students will work with the various components of an accounting system by setting up an accounting system for a new company. Topics include the creation of a QuickBooks company, processing daily accounting entries, working with payroll online, maintaining inventory, the creation, and the analysis of financial statements and other managerial reports. Hands-on experience is provided. This class covers the objectives necessary for QuickBooks Online certification and QuickBooks ProAdvisor. 3.000 CIS 35B - QuickBooks Online 37 lookup string 4000 string 10318 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

lookup lookup lookup flag flag flag string 4000

<div class="pl-2 pr-2 pb-2 pt-0"><ol class="list-group px-2"><li class="list-group-item-compact"><strong>Skills Advisory:</strong> ACCTG 1</li> or<li class="list-group-item-compact"><strong>Skills Advisory:</strong> ACCTG 21</li><li class="list-group-item-compact"><strong>Skills Advisory:</strong> CIS 4</li></ol></div><div class="px-2"></div><div ><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to CSU</strong></li></div> string

string 100 string 1000

lookup lookup Ethics Course string 4000 string 0 numeric 10 2 Group lookup 2 OR lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

lookup lookup lookup flag flag flag string 4000

string

string 100 string 1000

lookup lookup Excel or Quickbooks Course string 4000 string 0 numeric 10 2 Group lookup 2 OR lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

lookup lookup lookup flag flag flag string 4000

string

string 100 string 1000

29 BUS - BUSINESS lookup 5591 BUS 45 - Individual Financial Planning This course provides students with the tools to achieve their personal financial goals. It will help them make informed decisions related to spending, saving, borrowing, and investing by training them to apply quantitative reasoning concepts to solve problems. Topics covered include personal financial planning; money management; tax strategy; consumer credit; purchasing decisions; insurance; investing in stocks, bonds, and mutual funds; retirement; and estate planning. 3.000 BUS 45 - Individual Financial Planning 29 lookup string 4000 string 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

lookup lookup lookup flag flag flag string 4000

string 100 string 1000

List B string 6 6 lookup string 4000 string 4000 0 numeric 10 3 Program Requirement lookup lookup 0 numeric 10 lookup 1 flag 0.000 3 numeric 16 0.000 3 numeric 16 0 flag

1 ACCTG - ACCOUNTING lookup 5317 ACCTG 10A - Intermediate Accounting A Basic pronouncements of the Financial Accounting Standards Board and their applications to accounting are covered in this course, along with cash, receivables, inventory, time value of money, and financial statements overview. 3.000 ACCTG 10A - Intermediate Accounting A 1 lookup string 4000 string 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

lookup lookup lookup flag flag flag string 4000

<div class="pl-2 pr-2 pb-2 pt-0"><ol class="list-group px-2"><li class="list-group-item-compact"><strong>Prerequisite:</strong> ACCTG 2</li></ol></div><div class="px-2"></div><div ><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to CSU</strong></li></div> string

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1 ACCTG - ACCOUNTING lookup 5318 ACCTG 10B - Intermediate Accounting B This course includes study of the basic pronouncements of the Financial Accounting Standards Board and their applications to accounting. In this course, the following are covered in detail: revenue recognition, investments, land, buildings, equipment, intangible assets, current liabilities and contingencies, and long term liabilities. 3.000 ACCTG 10B - Intermediate Accounting B 1 lookup string 4000 string 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

lookup lookup lookup flag flag flag string 4000

<div class="pl-2 pr-2 pb-2 pt-0"><ol class="list-group px-2"><li class="list-group-item-compact"><strong>Prerequisite:</strong> ACCTG 2</li><li class="list-group-item-compact"><strong>Skills Advisory:</strong> ACCTG 10A</li></ol></div><div class="px-2"></div><div ><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to CSU</strong></li></div> string

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1 ACCTG - ACCOUNTING lookup 5319 ACCTG 10C - Intermediate Accounting C This course includes study of the pronouncements of the Financial Accounting Standards Board and other primary source GAAP and their applications to accounting for corporations. The following are covered in detail in this course: investments, earnings per share, financial statement analysis, revenue recognition, accounting for income taxes, pensions, leases, and full disclosure in financial reporting. 4.000 ACCTG 10C - Intermediate Accounting C 1 lookup string 4000 string 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 4.000 3 numeric 16 4.000 3 numeric 16 1 flag

lookup lookup lookup flag flag flag string 4000

string 100 string 1000

1 ACCTG - ACCOUNTING lookup 2209 ACCTG 11 - Cost Accounting This course focuses on cost accounting theory with emphasis on job order and process cost accounting, accounting methods for material, labor, and factory overhead, and preparation of financial statements from cost data. Topics include cost management concepts, activity cost behavior, job order costing, process costing, budgeting, standard costing, cost/volume/profit analysis, and tactical decision-making. 3.000 ACCTG 11 - Cost Accounting 1 lookup string 4000 string 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

lookup lookup lookup flag flag flag string 4000

string 100 string 1000

1 ACCTG - ACCOUNTING lookup 2162 ACCTG 12 - Auditing This course covers the role and responsibility of certified public accountants in the audit of financial statements. Emphasis will be placed on verification of balance sheets and internal control of accounting systems and accounting cycles. Topics include AICPA and PCAOB auditing standards, professional ethics, legal liability, internal control, audit sampling and audit reports. 3.000 ACCTG 12 - Auditing 1 lookup string 4000 string 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

lookup lookup lookup flag flag flag string 4000

<div class="pl-2 pr-2 pb-2 pt-0"><ol class="list-group px-2"><li class="list-group-item-compact"><strong>Skills Advisory:</strong> ACCTG 2</li></ol></div><div class="px-2"></div><div ><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to CSU</strong></li></div> string

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1 ACCTG - ACCOUNTING lookup 5249 ACCTG 16 - Taxation of Corporations, Partnerships, Estates and Trusts This course covers tax laws and the reporting requirements of the Internal Revenue Service as applied to corporations, partnerships, estates and trusts. 3.000 ACCTG 16 - Taxation of Corporations, Partnerships, Estates and Trusts 1 lookup string 4000 string 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

lookup lookup lookup flag flag flag string 4000

string 100 string 1000

29 BUS - BUSINESS lookup 5575 BUS 5 - Business Law and the Legal Environment This course provides students with an overview of the fundamental legal principles pertaining to business transactions and related topics. It also encompasses introductory subjects concerning the U.S. legal system such as the court structure, sources of law, legal reasoning and case analysis. To give students a broad perspective on the various laws and areas impacting business, the following topics are also explored: criminal law, torts, civil procedure, administrative processes, contract law, ethics, constitutional law, agency and the legal principles pertaining to business entities. 3.000 BUS 5 - Business Law and the Legal Environment 29 lookup string 4000 string 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

lookup lookup lookup flag flag flag string 4000

<div class="px-2"></div><div ><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to UC/CSU</strong></li></div> string

string 100 string 1000

1 ACCTG - ACCOUNTING lookup 5431 ACCTG 6 - Accounting Consolidations This course begins with the study of business combinations and covers in depth the preparation of consolidated financial statements. This course also covers accounting for estates and trusts. 3.000 ACCTG 6 - Accounting Consolidations 1 lookup string 4000 string 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

lookup lookup lookup flag flag flag string 4000

<div class="pl-2 pr-2 pb-2 pt-0"><ol class="list-group px-2"><li class="list-group-item-compact"><strong>Prerequisite:</strong> ACCTG 2</li><li class="list-group-item-compact"><strong>Skills Advisory:</strong> ACCTG 10C</li></ol></div><div class="px-2"></div><div ><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to CSU</strong></li></div> string

string 100 string 1000

1 ACCTG - ACCOUNTING lookup 5432 ACCTG 7 - Advanced Accounting: Special Topics This course covers special accounting topics including accounting for foreign currency transactions, translation of foreign currency financial statements, accounting for partnerships, state and local governments, not-for-profit entities and accounting research. 3.000 ACCTG 7 - Advanced Accounting: Special Topics 1 lookup string 4000 string 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

lookup lookup lookup flag flag flag string 4000

<div class="pl-2 pr-2 pb-2 pt-0"><ol class="list-group px-2"><li class="list-group-item-compact"><strong>Skills Advisory:</strong> ACCTG 10C</li><li class="list-group-item-compact"><strong>Prerequisite:</strong> ACCTG 2</li></ol></div><div class="px-2"></div><div ><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to CSU</strong></li></div> string

string 100 string 1000

1 ACCTG - ACCOUNTING lookup 3610 ACCTG 19A - IRS Volunteer Income Tax Assistance (VITA) Program - Tax Preparer This course will allow students to prepare individual income tax returns to low-income individuals through the IRS VITA Program. Students will learn to use tax software to accurately prepare and file federal and state individual income tax returns within the scope of the VITA Program. Students will learn how to develop a system of quality control for tax returns and develop communication skills through interviews of taxpayers and explanations of tax return results. 1.000 ACCTG 19A - IRS Volunteer Income Tax Assistance (VITA) Program - Tax Preparer 1 lookup string 4000 string 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 1.000 3 numeric 16 1.000 3 numeric 16 1 flag

lookup lookup lookup flag flag flag string 4000

<div class="pl-2 pr-2 pb-2 pt-0"><ol class="list-group px-2"><li class="list-group-item-compact"><strong>Prerequisite:</strong> IRS Certification</li></ol></div><div class="px-2"></div><div ><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to CSU</strong></li></div> string

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1 ACCTG - ACCOUNTING lookup 3420 ACCTG 50 - ERP System: Introduction to Accounting This course introduces an enterprise resource planning system such as SAP and how it is used as an accounting software to record the day-to-day business activities at major corporations. Through case studies and the review of major business processes, students will learn how SAP records the transaction including sales, distribution, invoices, cash receipts, purchases and payments. 3.000 ACCTG 50 - ERP System: Introduction to Accounting 1 lookup string 4000 string 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

lookup lookup lookup flag flag flag string 4000

<div class="pl-2 pr-2 pb-2 pt-0"><ol class="list-group px-2"><li class="list-group-item-compact"><strong>Prerequisite:</strong> ACCTG 1</li></ol></div><div class="px-2"></div><div ><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to CSU</strong></li></div> string

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1 ACCTG - ACCOUNTING lookup 4421 ACCTG 23 - Payroll Accounting Students will learn the fundamental skills and basic principles of business payroll. The focus of the course is primarily in payroll and personnel record keeping, calculation of gross pay using various methods, calculation of Social Security and Medicare taxes, calculation of federal and state income taxes, calculation of federal and state unemployment taxes, journalizing and posting payroll entries, and completing various federal and state forms. 3.000 ACCTG 23 - Payroll Accounting 1 lookup string 4000 string 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

lookup lookup lookup flag flag flag string 4000

<div class="px-2"></div><div ><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to CSU</strong></li></div> string

string 100 string 1000

Semester 4 string 4 4 lookup string 4000 string 4000 0 numeric 10 3 Program Requirement lookup lookup 0 numeric 10 lookup 0 flag 16.000 3 numeric 16 18.000 3 numeric 16 1 flag

lookup lookup string 4000 Elective Course string 0 numeric 10 7 Non-Course Requirement lookup lookup 0 numeric 10 lookup 1 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

5 5 lookup lookup 6 EL lookup flag flag 1 flag string 4000

string

string 100 string 1000

lookup lookup string 4000 Elective Course string 0 numeric 10 7 Non-Course Requirement lookup lookup 0 numeric 10 lookup 1 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

4 4 lookup lookup 6 EL lookup flag flag 1 flag string 4000

string

string 100 string 1000

lookup lookup string 4000 SMC GE Area I Course string 0 numeric 10 7 Non-Course Requirement lookup lookup 0 numeric 10 lookup 1 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

3 3 lookup 1490 SMC GE Area I lookup 5 GE lookup flag flag flag string 4000

string

string 100 string 1000

lookup lookup string 4000 Required Elective Course from "List A" or "List B" below string 0 numeric 10 7 Non-Course Requirement lookup lookup 0 numeric 10 lookup 1 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

2 2 lookup lookup 3 RE lookup flag flag flag ACCTG 10B recommended to earn "Staff Accountant" Certificate of Achievement; should be taken as a 2nd 8-weeks course string 4000

string

string 100 string 1000

1 1 lookup lookup 3 RE lookup flag flag 0 flag ACCTG 10A recommended to earn "Staff Accountant" Certificate of Achievement; should be taken as a 1st 8-weeks course string 4000

string

string 100 string 1000

lookup lookup string 4000 Elective Course string 0 numeric 10 7 Non-Course Requirement lookup lookup 0 numeric 10 lookup 1 flag 1.000 3 numeric 16 3.000 3 numeric 16 1 flag

6 6 lookup lookup 6 EL lookup flag flag flag string 4000

string

string 100 string 1000

Semester 3 string 3 3 lookup string 4000 string 4000 0 numeric 10 3 Program Requirement lookup lookup 0 numeric 10 lookup 0 flag 16.000 3 numeric 16 17.000 3 numeric 16 1 flag

lookup lookup string 4000 Elective Course string 0 numeric 10 7 Non-Course Requirement lookup lookup 0 numeric 10 lookup 1 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

4 4 lookup lookup 6 EL lookup flag flag flag string 4000

string

string 100 string 1000

lookup lookup string 4000 SMC GE Area III Course string 0 numeric 10 7 Non-Course Requirement lookup lookup 0 numeric 10 lookup 1 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

3 3 lookup 1515 SMC GE Area III lookup 5 GE lookup flag flag 1 flag string 4000

string

string 100 string 1000

lookup lookup string 4000 Required Elective Course from "List A" below string 0 numeric 10 7 Non-Course Requirement lookup lookup 0 numeric 10 lookup 1 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

2 2 lookup 706 List A lookup 3 RE lookup flag flag flag string 4000

string

string 100 string 1000

1 ACCTG - ACCOUNTING lookup 5527 ACCTG 2 - Corporate Financial and Managerial Accounting This course continues the study of introductory financial accounting principles begun in Accounting 1 and also covers introductory managerial accounting. The financial accounting portion of the course (2 units) covers the corporate form of business organization, bond financing, installment notes and other long-term liabilities, investments in debt and equity securities, international operations and the Statement of Cash Flows, corporate financial statement preparation and analysis and other GAAP and IFRS considerations. The managerial portion of the course (3 units) covers accounting concepts relevant to internal users rather than third party users of financial statements. Managerial accounting study includes full absorption and variable costing, cost accounting for job order and for mass produced goods (process costing), just-in-time, activity-based and total quality management approaches to costing manufacturing operations. Also studied are segment reporting, performance measurement, cost-volume-profit analysis, flexible budgeting, capital expenditure budgeting, standard costing, responsibility accounting, and decision making processes. Ethical issues surrounding these topics are also addressed. 5.000 ACCTG 2 - Corporate Financial and Managerial Accounting 1 lookup string 4000 string 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 5.000 3 numeric 16 5.000 3 numeric 16 1 flag

1 1 lookup lookup 1 PR lookup flag flag flag string 4000

string 100 string 1000

lookup lookup string 4000 Elective Course string 0 numeric 10 7 Non-Course Requirement lookup lookup 0 numeric 10 lookup 1 flag 2.000 3 numeric 16 3.000 3 numeric 16 1 flag

5 5 lookup lookup 6 EL lookup flag flag flag string 4000

string

string 100 string 1000

Semester 2 string 2 2 lookup string 4000 string 4000 0 numeric 10 3 Program Requirement lookup lookup 0 numeric 10 lookup 0 flag 14.000 3 numeric 16 14.000 3 numeric 16 1 flag

lookup lookup string 4000 SMC GE Area II-A Course string 0 numeric 10 7 Non-Course Requirement lookup lookup 0 numeric 10 lookup 1 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

4 4 lookup 1513 SMC GE Area II-A lookup 5 GE lookup flag flag 1 flag string 4000

string

string 100 string 1000

3 3 lookup 706 List A lookup 3 RE lookup flag flag 1 flag string 4000

string

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29 BUS - BUSINESS lookup 2763 BUS 32 - Business Communications This course surveys the principles and techniques of current and evolving business communication as a process in a variety of business situations. The course emphasizes planning, organizing, composing, and revising business documents using appropriate utilization of a variety of technological platforms, business related internet writing contexts, and web resources. Also, this course will incorporate a variety of internet-based communication tools relevant to doing business in today's world. This course is designed for students who already have college-level writing skills. 3.000 BUS 32 - Business Communications 29 lookup string 4000 string 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

2 2 lookup lookup 1 PR lookup flag flag flag string 4000

<div class="pl-2 pr-2 pb-2 pt-0"><ol class="list-group px-2"><li class="list-group-item-compact"><strong>Prerequisite:</strong> BUS 31</li> or<li class="list-group-item-compact"><strong>Prerequisite:</strong> ENGL 1</li></ol></div><div class="px-2"><label class="font-weight-bold font-italic py-1">CSU GE</label><ol class="list-group px-2"><li class="list-group-item-compact">A3 - Critical Thinking</li></ol></div><div ><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to CSU</strong></li></div> string

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1 ACCTG - ACCOUNTING lookup 4523 ACCTG 1 - Introduction to Financial Accounting This course introduces the student to the sole proprietorship, partnership, and corporate forms of ownership. This course also familiarizes the student with recording, classifying and interpreting financial data for service and merchandising businesses. It includes a study of the journals, ledgers and financial statements used by these entities. Also covered are computerized accounting systems, internal control, ethics, cash, accounts and notes receivable, merchandise inventory, plant assets and intangible assets, liabilities, and equity accounts. Basic managerial accounting topics are also introduced. 5.000 ACCTG 1 - Introduction to Financial Accounting 1 lookup string 4000 string 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 5.000 3 numeric 16 5.000 3 numeric 16 1 flag

1 1 lookup lookup 1 PR lookup 1 flag flag flag string 4000

<div class="pl-2 pr-2 pb-2 pt-0"><ol class="list-group px-2"><li class="list-group-item-compact"><strong>Skills Advisory:</strong> MATH 18</li> or<li class="list-group-item-compact"><strong>Skills Advisory:</strong> MATH 20</li></ol></div><div class="px-2"></div><div ><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to UC/CSU</strong></li></div> string

string 100 string 1000

Semester 1 string 1 1 lookup string 4000 string 4000 0 numeric 10 3 Program Requirement lookup lookup 0 numeric 10 lookup 0 flag 12.000 3 numeric 16 14.000 3 numeric 16 1 flag

lookup lookup string 4000 SMC GE Area IV-B Course string 0 numeric 10 7 Non-Course Requirement lookup lookup 0 numeric 10 lookup 1 flag 3.000 3 numeric 16 5.000 3 numeric 16 1 flag

2 2 lookup 1514 SMC GE Area IV-B lookup 5 GE lookup flag flag flag MATH 20 or higher college level recommended as preparation for ACCTG 1 string 4000

string

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29 BUS - BUSINESS lookup 2771 BUS 1 - Introduction To Business An overview of the functional areas of business in a global society. Students will complete the course with knowledge of the general business environment, economic systems, business ethics, operations and project management, and technology and information systems. In addition, students will learn the fundamentals of economics, business ownership, entrepreneurship, finance, management, leadership, and marketing. Key themes woven throughout the course include exploration of career options and development of business problem-solving skills. 3.000 BUS 1 - Introduction To Business 29 lookup string 4000 string 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

1 1 lookup lookup 1 PR lookup 1 flag flag 1 flag string 4000

<div class="pl-2 pr-2 pb-2 pt-0"><ol class="list-group px-2"><li class="list-group-item-compact"><strong>Skills Advisory:</strong> eligibility for Engish 1</li></ol></div><div class="px-2"><label class="font-weight-bold font-italic py-1">SMC GE</label><ol class="list-group px-2"><li class="list-group-item-compact">Area II-B: Social Science (Group B)</li></ol></div><div ><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to UC/CSU</strong></li></div> string

string 100 string 1000

lookup lookup SMC GE Area IV-A string 4000 string 0 numeric 10 2 Group lookup 2 OR lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

3 3 lookup lookup 5 GE lookup flag flag flag string 4000

string

string 100 string 1000

61 ENGL - ENGLISH lookup 1586 ENGL 1 - Reading and Composition 1 This introductory course in rhetoric emphasizes clear, effective written communication and preparation of the research paper. 3.000 ENGL 1 - Reading and Composition 1 61 lookup string 4000 string 15256 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

lookup lookup lookup flag flag flag string 4000

<div class="pl-2 pr-2 pb-2 pt-0"><ol class="list-group px-2"><li class="list-group-item-compact"><strong>Prerequisite:</strong> ENGL 21B</li> or<li class="list-group-item-compact"><strong>Prerequisite:</strong> ENGL 22</li><li class="list-group-item-compact"><strong>Prerequisite:</strong> ESL 19B</li> or<li class="list-group-item-compact"><strong>Prerequisite:</strong> Group A on the Placement Test</li></ol></div><div class="px-2"><label class="font-weight-bold font-italic py-1">IGETC</label><ol class="list-group px-2"><li class="list-group-item-compact">1A: English Composition</li></ol><label class="font-weight-bold font-italic py-1">CSU GE</label><ol class="list-group px-2"><li class="list-group-item-compact">A2 - Written Communication</li></ol><label class="font-weight-bold font-italic py-1">SMC GE</label><ol class="list-group px-2"><li class="list-group-item-compact">Area IV-A: Language and Rationality (Group A)</li></ol></div><div ><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to UC/CSU</strong></li></div> string

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29 BUS - BUSINESS lookup 185 BUS 31 - Business English Fundamentals This course emphasizes clear, effective written communication through the use of correct grammar, punctuation, sentence and paragraph structure in writing business research reports and other business documents. 3.000 BUS 31 - Business English Fundamentals 29 lookup string 4000 string 15256 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

lookup lookup lookup flag flag flag string 4000

<div class="pl-2 pr-2 pb-2 pt-0"><ol class="list-group px-2"><li class="list-group-item-compact"><strong>Skills Advisory:</strong> ENGL 1</li></ol></div><div class="px-2"><label class="font-weight-bold font-italic py-1">SMC GE</label><ol class="list-group px-2"><li class="list-group-item-compact">Area IV-A: Language and Rationality (Group A)</li></ol></div><div ><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to CSU</strong></li></div> string

string 100 string 1000

40 COUNS - COUNSELING AND TESTING lookup 3642 COUNS 20 - Student Success Seminar This course provides an exploration of intellectual, psychological, social and physical factors that impact lifelong learning, well-being and success. Topics include motivation and self-efficacy; critical thinking, academic integrity and active study strategies; health issues and lifestyle choices; relating to others as a global citizen; written and oral communication; time management; career exploration; and educational planning. 3.000 COUNS 20 - Student Success Seminar 40 lookup string 4000 string 0 numeric 10 1 Course Requirement lookup lookup 0 numeric 10 lookup 0 flag 3.000 3 numeric 16 3.000 3 numeric 16 1 flag

4 4 lookup lookup 6 EL lookup flag flag 1 flag string 4000

<div class="px-2"><label class="font-weight-bold font-italic py-1">CSU GE</label><ol class="list-group px-2"><li class="list-group-item-compact">E - Lifelong Understanding and Self-Development</li></ol></div><div ><li class="list-group-item-compact py-2"><strong><i class="pr-1"></i>Transfers to UC/CSU</strong></li></div> string

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3 Curriculum Committee Approval Date lookup 2016-05-18 00:00:00.0 datetime 5 Academic Senate lookup 2016-05-24 00:00:00.0 datetime

3 Fall lookup 39 0502.00 - Accounting* lookup 267 Veas, Sal lookup datetime string Clean up string