Page 141 - Course_Catalog_2020-2021

All courses are for unit credit and apply to a De Anza associate degree unless otherwise noted.
5 Units
A
ACCT 51B Intermediate Accounting 5 Units
Prerequisite: ACCT 1B or ACCT 1BH.
Advisory: ACCT 51A.
Five hours lecture (60 hours total per quarter).
Principles, control, and theory of accounting for liabilities and equities, corporations, accounting changes, pensions and leases, price level and fair-value accounting.
ACCT 52 Advanced Accounting 5 Units
Prerequisite: ACCT 1B or ACCT 1BH.
Advisory: ACCT 51B.
Five hours lecture (60 hours total per quarter).
Presents financial accounting theories and practices related to business combinations and consolidated financial reporting. This includes the development of complex business structures and forms of business combinations; consolidated financial reporting for intercorporate acquisitions and operations; and the accounting for transactions of affiliated companies. Also includes accounting and reporting issues in the governmental and not-for-profit environment. Accounting theory and practice related to the formation, operation and liquidation of partnerships is covered.
ACCT 58 Auditing 5 Units
Prerequisite: ACCT 1B or ACCT 1BH.
Advisory: ACCT 51B.
Five hours lecture (60 hours total per quarter).
Study of environment, principle, and practices of financial statement audit. Topics include Generally Accepted Auditing Standards (GAAS), Sarbanes-Oxley Act 2002 regulatory requirements, internal controls and audit risk; audit planning, procedures, evidence, documentation and reports.
ACCT 64 Payroll and Business Tax Accounting 4 Units
Prerequisite: ACCT 1A or ACCT 1AH.
Advisory: EWRT 200 and READ 200, or ESL 261, 262 and 263; MATH 212
or equivalent.
Four hours lecture (48 hours total per quarter).
Fundamentals of payroll accounting using manual and computerized accounting systems. Theoretical and practical aspects of payroll accounting and reporting. Course includes Federal and California payroll tax rules and forms.
ACCT 66 Cost Accounting 5 Units
Prerequisite: ACCT 1B or ACCT 1BH.
Advisory: ACCT 1C or ACCT 1CH.
Five hours lecture (60 hours total per quarter).
Procedures, practices, and fundamentals used by accountants when costing products or services, evaluating and measuring performances, and reporting results to users of accounting information.
ACCT 67 Individual Income Taxation 5 Units
(Formerly ACCT 67A.)
Advisory: EWRT 211 and READ 211, or ESL 272 and 273; MATH 210 or equivalent; ACCT 1A or ACCT 1AH (may be taken concurrently).
Five hours lecture (60 hours total per quarter).
A study of current federal and California state income tax law and the procedures for preparing an individual’s tax return.
ACCT 68 Advanced Tax Accounting 5 Units
Advisory: ACCT 1A or ACCT 1AH.
Five hours lecture (60 hours total per quarter).
A study of current federal income tax law as it relates to corporations, partnerships, estates, trusts, and gift taxes. California tax law differences will be highlighted.
ACCT 73 Fraud Detection and Deterrence 5 Units
Prerequisite: ACCT 1B or ACCT 1BH.
Five hours lecture (60 hours total per quarter).
The principles and methodology of fraud detection and deterrence as it relates to occupational fraud are covered in this course. Includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, accounting principles and fraud, fraudulent financial statements, risk assessment and interviewing witnesses.
ACCT 74 Accounting Ethics 5 Units
Prerequisite: ACCT 1A or ACCT 1AH.
Five hours lecture (60 hours total per quarter).
Study of professional ethics for accounting from a business perspective in context of financial statement fraud and similar business fraud. Topics include nature of accounting, ethical behavior in accounting, regulatory licensing, ethical theory, rules of the code of conduct, ethics of tax accounting and ethics of the auditing function.
ACCT 75 Accounting for Government and 5 Units Nonprofit Entities
Prerequisite: ACCT 1B or ACCT 1BH.
Advisory: ACCT 1C or ACCT 1CH.
Five hours lecture (60 hours total per quarter).
Presents the characteristics and principles of the financial policies and procedures followed by state, county and municipal governments, as well as public and private universities and hospitals, and certain nonprofit organizations. The course will emphasize the importance to governmental agencies of properly discharging their responsibilities to taxpayers. These responsibilities include the proper accounting for and budgeting of tax and related revenues and expenditures. The course
COURSE LISTINGS and DESCRIPTIONS
Accounting
ACCT 1A Financial Accounting I
(Not open to students with credit in ACCT 1AH.)
Advisory: EWRT 211 and READ 211, or ESL 272 and 273; MATH 212 or equivalent. Five hours lecture (60 hours total per quarter).
The primary objective of this course is to help students learn how accounting meets the information needs of various users by developing and communicating information that is used in decision-making. Accordingly, the expected student outcome is the demonstration that the student can read, analyze and interpret external financial statements.
ACCT 1AH Financial Accounting I - HONORS
5 Units
(Not open to students with credit in ACCT 1A.)
(Admission into this course requires consent of the Honors Program Coordinator.)
Advisory: EWRT 211 and READ 211, or ESL 272 and 273; MATH 212 or equivalent. Five hours lecture (60 hours total per quarter).
The primary objective of this course is to help students learn how accounting meets the information needs of various users by developing and communicating information that is used in decision-making. Accordingly, the expected student outcome is the demonstration that the student can read, analyze and interpret external financial statements. As an honors course, the students will be expected to complete extra assignments to gain deeper insight in accounting.
ACCT 1B Financial Accounting II
5 Units
(Not open to students with credit in ACCT 1BH.)
Prerequisite: ACCT 1A or ACCT 1AH.
Five hours lecture (60 hours total per quarter).
The primary objective of this course is to help students learn how accounting meets the information needs of various users by developing and communicating information that is used in decision-making. Accordingly, the expected student outcome is the demonstration that the student can read, analyze and interpret external financial statements, including corporate and partnership financial statements.
ACCT 1BH Financial Accounting II - HONORS 5 Units
(Not open to students with credit in ACCT 1B.)
(Admission into this course requires consent of the Honors Program Coordinator.) Prerequisite: ACCT 1A or ACCT 1AH.
Five hours lecture (60 hours total per quarter).
The primary objective of this course is to help students learn how accounting meets the information needs of various users by developing and communicating information that is used in decision-making. Accordingly, the expected student outcome is the demonstration that the student can read, analyze and interpret external financial statements, including corporate and partnership financial statements. As an honors course, the students will be expected to complete extra assignments to gain deeper insight in accounting.
ACCT 1C Managerial Accounting
5 Units
(Not open to students with credit in ACCT 1CH.)
Prerequisite: ACCT 1B or ACCT 1BH.
Five hours lecture (60 hours total per quarter).
Study the role of management accounting information in organizations for operational control, product and customer costing and performance measurement.
ACCT 1CH Managerial Accounting - HONORS 5 Units
(Not open to students with credit in ACCT 1C.)
(Admission into this course requires consent of the Honors Program Coordinator.) Prerequisite: ACCT 1B or ACCT 1BH.
Five hours lecture (60 hours total per quarter).
Study the role of management accounting information in organizations for operational control, product and customer costing and performance measurement. As an honors course, the students will be expected to complete extra assignments to gain deeper insight in Accounting.
ACCT 51A Intermediate Accounting 5 Units
Prerequisite: ACCT 1B or ACCT 1BH.
Five hours lecture (60 hours total per quarter).
Principles, control, and theory of accounting for assets, financial statements, cash and cash flows, receivables, inventories, plant and equipment, intangible assets.
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2O20-2O21 DE ANZA COLLEGE CATALOG