Skyline College Catalog 2011-2012 Program & course descriptions ...

ACCOUNTINGA student who has received a grade of D, F, NP or NCmay repeat the course two times for the purpose of gradealleviation.A student may repeat courses indefinitely whenrepetition is needed for the student to meet a legally mandatedtraining requirement as a condition of continuedpaid or volunteer employment. The grade received eachtime shall be included for purposes of calculating thestudent’s grade point average. Students who wish torepeat courses must present documentation that courserepetition is necessary to complete legally mandatedtraining requirements.For further information, see Course Repetition underthe Academic Standards section of this Catalog.ACCOUNTING (ACTG)ACTG 100 ACCOUNTING PROCEDURES (3)Minimum of 48 lecture hours plus 32 lab hours by arrangement/semester.Recommended: MATH 811 or equivalent,BUS. 115 or equivalent, either CAOT 104 or CAOT 225 orequivalent, and eligibility for ENGL 836.Introduction to financial accounting procedures forproprietorships in service and merchandising operations.Instruction in manual and computerized accountingsystems with hands-on computer experience. Transfercredit: CSU.ACTG 103 TEN KEY SKILLS (.5)(Pass/No Pass.)Minimum of 8 lecture hours plus 16 lab hours by arrangement/semester.Proficiency in using the touch method is developed onthe ten-key calculating machine for the four basic functionsof addition, subtraction, multiplication, and division.May be repeated once for credit. Transfer credit: CSU.ACTG 121 FINANCIAL ACCOUNTING (4)Minimum of 64 lecture hours plus 16 lab hours by arrangement/semester.Recommended: ACTG 100 (3 units) with agrade of C or better, or equivalent; MATH 120 with a gradeof C or better, or equivalent; CAOT 225 or equivalent; andeligibility for ENGL 836.Explores what financial accounting is, why it is important,and how it is used by investors and creditors tomake decisions. Covers the application of generallyaccepted accounting principles, the classified financialstatements, and statement analysis. Includes issues relatingto asset, liability, and equity valuation; revenue andexpense recognition; cash flow; internal controls; andethics. Students are encouraged to take ACTG 100 beforeenrolling in ACTG 121. Transfer credit: UC; CSU.ACTG 131 MANAGERIAL ACCOUNTING (4)Minimum of 64 lecture hours plus 16 lab hours by arrangement/semester.Prerequisite: ACTG 121 with a grade of Cor better, or equivalent. Recommended: Either BUS. 120or MATH 241, or equivalent; and CAOT 225 or equivalent.Examination of how managers use accounting informationin decision-making, planning, directing operations,and controlling in an ethical environment. Focus on costterms and concepts, cost behavior, cost structure, andcost-volume-profit analysis. Examination of profit planning,standard costs, operations and capital budgeting,cost control, and accounting for costs in manufacturingorganizations. Transfer credit: UC; CSU.ACTG 171 FEDERAL INCOME TAX (3)Minimum of 48 lecture hours and 16 lab hours plus 32 labhours by arrangement/semester.Preparation of Federal and California income taxreturns for individuals; basic income tax law, theory andpractice. Students who successfully complete this coursemay apply to the CTEC, the California Tax EducationCouncil, to become a Registered Tax Preparer inCalifornia. May be repeated twice for credit. Transfercredit: CSU.ACTG 172 BUSINESS INCOME TAXES (3)Minimum of 48 lecture hours plus 32 lab hours by arrangement/semester.Recommended: ACTG 100 or ACTG 121,or equivalent and ACTG 171 or equivalent.Preparation of Federal and California income taxreturns for corporations, partnerships and sole proprietorships.Completion of ACTG 172 will enable students tocomplete most tax returns required of professional taxpreparers. Transfer credit: CSU.ACTG 194 INTRODUCTION TO QUICKBOOKS PRO (1)(Pass/No Pass or letter grade.)Minimum of 16 lecture hours plus 16 lab hours by arrangement/semester.Recommended: Eligibility for READ 836and ENGL 836.Development and operation of a computerized account -ing system using QuickBooks Pro. Transfer credit: CSU.ACTG 196 INTERMEDIATE QUICKBOOKS PRO (1)(Pass/No Pass or letter grade.)Minimum of 16 lecture hours plus 16 lab hours by arrangement/semester.Prerequisite: ACTG 194 or equivalent.Financial accounting features of setting up and maintaininga computerized accounting system using theadvanced features of QuickBooks Pro along with coverageof the financial information and complex issuesencountered with QuickBooks Pro. Transfer credit: CSU.C O U R S E D E S C R I P T I O N S2 011 – 2 012 C ATA L O G w w w. S k y l i n e C o l l e g e . e d u133