Merced College 2010-2011 Catalog

MERCED COLLEGE
variety of courses of action.
Units
ACTG-04A Financial Accounting .................................................4
ACTG-04B Managerial Accounting..............................................4
ACTG-31 Computerized Accounting .........................................2
ACTG-51 Applied Accounting....................................................4
BUS-10 Introduction to Business............................................3
BUS-18A Business Law............................................................4
CPSC-30 Computer Applications ..............................................3
Plus six units from the following:
ACTG-52 Payroll Records and Accounting ...............................3
ACTG-53 Fundamentals of Income Tax Accounting .................3
ACTG-54 Cost Accounting ........................................................3
ACTG-56 Governmental and Not-For-Profit Accounting ...........3
ACTG-70A-ZZ Special Topics in Accounting ..............................½ - 3
30
Recommended Sequence: A.A. - accounting (05000.AA)
Fall 1
ACTG-51 Applied Accounting....................................................4
BUS-10 Introduction to Business............................................3
CPSC-30 Computer Applications ..............................................3
Spring 1
ACTG-04A Financial Accounting .................................................4
ACTG-31 Computerized Accounting .........................................2
Fall 2
ACTG-04B Managerial Accounting..............................................4
Plus six units from the following:
ACTG-52 Payroll Records and Accounting ...............................3
ACTG-53 Fundamentals of Income Tax Accounting .................3
ACTG-54 Cost Accounting ........................................................3
ACTG-56 Governmental and Not-For-Profit Accounting ...........3
ACTG-70A-ZZ Special Topics in Accounting ..............................½ - 3
Spring 2
BUS-18A Business Law............................................................4
Plus six units from the following:
ACTG-52 Payroll Records and Accounting ...............................3
ACTG-53 Fundamentals of Income Tax Accounting .................3
ACTG-54 Cost Accounting ........................................................3
ACTG-56 Governmental and Not-For-Profit Accounting ...........3
ACTG-70A-ZZ Special Topics in Accounting ..............................½ - 3
ACCOUNTING (ACTG)
ACTG-04A FINANCIAL ACCOUNTING
4 units: 4 hours lecture.
Advisories: ACTG-51; ENGL-A; MATH-91.
This course provides the student with the knowledge of corporate financial
statement reporting and the ability to analyze the reports of a corporation.
Basic topics include analysis of transactions and preparation of financial
statements related to developing an understanding of the financial
condition of a corporation. This accounting course is recommended for
students who have knowledge of or equivalent experience in the basics of
bookkeeping. (12/06)
ACTG-04B MANAGERIAL ACCOUNTING
4 units: 4 hours lecture.
One-way corequisite: ACTG-04A or ACTG-51. Advisory: MATH-A or
MATH-B.
This course provides students with instruction in managerial accounting.
Topics include job-order and process costing, cost-volume-profit
relationships, the contribution approach to costing, budgeting, standard
costing, capital budgeting and investment decisions, and relevant costs for
decision making. (12/06)
ACTG-31 COMPUTERIZED ACCOUNTING
2 units: 1 hour lecture, 3 hours lab.
50 • Accounting •
209.384.6000
Prerequisite: ACTG-04A or ACTG-51. Advisories: ENGL-A; MATH-
80.
This course provides instruction in computer-assisted accounting. Topics
include general ledger setup, accounts receivable setup, accounts payable
setup, transactions and reports, financial statement analysis, depreciation,
and payroll. (12/06)
ACTG-51 APPLIED ACCOUNTING
4 units: 4 hours lecture.
Advisories: ENGL-81; MATH-80.
This course is an entry-level accounting course emphasizing a preparer
approach using manual accounting methods, and comparing them to
current computerized accounting. Basic course work during the first half
of the semester relates to the sole proprietorship type organization. During
the second half of the course the emphasis changes to cover the basics
of partnership and corporate accounting. Students will become acquainted
with both the theory and terminology associated with the accounting cycle
and within an accounting system. Other topics in accounting may also be
covered including payroll, cash, inventory, bad debts, and depreciation.
(12/06)
ACTG-52 PAYROLL RECORDS AND ACCOUNTING
3 units: 3 hours lecture.
One-way corequisite: ACTG-04A or ACTG-51. Advisories: ENGL-A;
MATH-80.
This course acquaints the student with various phases of the Fair Labor
Standards Act (FLSA), Social Security Act, and other laws relating to
the payment of wages and salaries. Basic payroll accounting systems
and procedures as well as the timekeeping methods used to record time
worked are described. Computerized accounting systems and pertinent
tax forms are also explored. (02/07)
ACTG-53 FUNDAMENTALS OF INCOME TAX ACCOUNTING
3 units: 3 hours lecture.
Advisories: ACTG-51 or ACTG-04A; ENGL-A; MATH-91.
This course provides the student with the knowledge of tax laws, accounting
procedures, and preparation of required returns for federal and California
income taxes. An introduction to partnership and corporate taxation, as
well as a brief overview of tax administration, will supplement the course
material. (9/07
ACTG-54 COST ACCOUNTING
3 units: 3 hours lecture.
One-way corequisite: ACTG-04A or ACTG-51. Advisories: ENGL-A;
MATH-80.
This course provides a thorough understanding of cost concepts, cost
behavior, and cost accounting techniques as applied to manufacturing
and service businesses. Students will learn how to accurately determine
product and service costs using various costing methods. The student
will also become aware of how the cost techniques used can affect the
performance of both workers and management. Managerial control through
budgeting is also addressed. (12/06)
ACTG-56 GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING
3 units: 3 hours lecture.
Prerequisite: ACTG-04A or ACTG-51. Advisories: ENGL-A; MATH-
80.
Accounting theory and practice are applied to governmental and not-forprofit
accounting. Topics include practical understanding of budgeting,
accounting, and financial reporting as it applies to governmental and notfor-profit
organizations. (2/07)
ACTG-70A-ZZ SPECIAL TOPICS IN ACCOUNTING
0.5 - 3 units: 0.5 - 3 hours lecture, 0 - 3 hour lab.
Prerequisite: ACTG-04A or ACTG-51.
This course is designed to address special topics in accounting to meet the
current needs of students. It will provide accounting students with access
to instruction that will assist them in acquiring the up-to-date information
and skills necessary to meet their career goals in a rapidly changing
business environment. (1/05)