LACC Vision & Mission Statements As Approved By - Los Angeles ...

ACCOUNTING 18
Computerized Payroll Accounting
3 UNITS - (A)
Prerequisite: Accounting 1 or Accounting 21& 41 with a satisfactory grade
or better.
Concerned with procedures and practices involved in a manual or automated
payroll system. Includes familiarizing students with current state and federal
laws affecting payroll, computation of payroll taxes and preparation of payroll
tax returns.
ACCOUNTING 21
Bookkeeping and Accounting I
3 UNITS - (UC:CSU)
Co-requisite: Accounting 41.
Note: Accounting 21 students must also enroll in Accounting 41 at the same
hour and with the same instructor as Accounting 21.
Credit allowed for only Accounting 1 or the combination of Accounting 21
with 41 and 22 with 42.
UC limit: Accounting 21 and 22 equal five units allowable.
Fundamentals of double-entry accounting; the accounting cycle; preparation
of the trial balance, adjusting entries and three basic financial statements;
use of controlling accounts; accounting for merchandise and cash
transactions; special journals and periodic reporting.
ACCOUNTING 22
Bookkeeping and Accounting II
3 UNITS - (UC:CSU)
Prerequisite: Accounting 21 & 41 with satisfactory grades or better.
Co-requisite Accounting 42
Accounting 22 students must enroll in Accounting 42 at the same hour and
with the same instructor as Accounting 22.
This class covers accounting for receivables, payable and bad debts,
deferrals and accruals, merchandise inventories, plant and equipment,
accounting for partnerships and corporations, Cash Flow statement,
comparative financial statement analysis, and accounting for manufacturing
enterprises.
ACCOUNTING 23
Record Keeping for Small Business
3 UNITS - (A)
Prerequisite: Accounting 1 or Accounting 21& 41, and CSIT 101 with
satisfactory grades or better.
Builds on knowledge and background gained from Accounting 21/41.
Introduces cash basis concept of accounting, single-entry accounting
systems and a small business computerized accounting software. Student
will complete simulated accounting projects designed for different types of
small business firms using both manual and microcomputer systems.
ACCOUNTING 25
Accounting: Automated Accounting Methods and
Procedures
3 UNITS - (A)
Prerequisite: Accounting 1 or Accounting 21 & 41, and CSIT 101 with
satisfactory grades or better.
Designed for hands-on experience with the micro computer in the accounting
environment. Basic emphasis will be computerized accounting with special
emphasis to maintenance of general ledger, accounts receivable, accounts
payable, and payroll records. Also, the preparation of worksheets, financial
statements, and payroll records.
LOS ANGELES CITY COLLEGE 80TH ANNIVERSARY CATALOG 2008-2009
ACCOUNTING 27
Accounting: Automated Accounting Methods and
Procedures II
3 UNITS - (A)
Prerequisite: Accounting 1 or Accounting 21 & 41 with a satisfactory grade
or better.
Computer applications in the preparation of special journals, payroll register,
bank reconciliation, aging account receivable inventory costing and
depreciation. Analysis reconciliation, aging accounts receivable, inventory
costing and depreciation. Analysis of financial statements and preparation
of a computerized practice set.
ACCOUNTING 31
Mathematics of Accounting
3 UNITS - (CSU)
Advisory: English 28/31 or equivalent.
Review of mathematical fundamentals, followed by bank reconciliation,
payroll computations, depreciation and allocation of overhead, trade and
cash discounts, simple and compound interest computations, multiple
payment plans, present value, sinking fund and amortization.
ACCOUNTING 41
Accounting: Laboratory for Accounting 21
1 UNIT - (A)
Corequisite: Accounting 21
Note: Accounting 41 students must also enroll in Accounting 21 at the same
hour and with the same instructor as Accounting 41. Fundamentals of doubleentry
accounting; the accounting cycle; preparation of the trial balance;
adjusting entries and three basic financial statements; use of controlling
accounts; accounting for merchandising and cash transactions; special
journals and periodic reporting.
ACCOUNTING 42
Laboratory For Accounting 22
1 UNIT - (A)
Prerequisite: Accounting 21& 41 with a satisfactory grade or better.
Co-requisite: Accounting 22 which meets at the same hour.
Accounting 42 students must also enroll in Accounting 22, at the same hour
and with the same instructor. This laboratory course is designed to reinforce
the lecture and discussion in Accounting 22.
ACCOUNTING 55
Accounting: Accounting Computer Laboratory
1 UNIT - (A)
Prerequisite: Accounting 21 with a satisfactory grade or better.
Advisory: CSIT 101 and English 28/31 with satisfactory grades or better.
This is a computer laboratory where students learn to use spreadsheet
software MS Excel for problem solving accounting problems and concepts
being studied in an other accounting class sections.
ACCOUNTING 285 Directed Study — 2 UNITS (CSU)
ACCOUNTING 385 Directed Study — 3 UNITS (CSU)
Conference 1 hour per unit.
Allows students to pursue Directed Study on a contract basis under the
direction of a supervising instructor. Refer to the “Directed Study” section of
this catalog for additional information.
Credit Limit: A maximum of 3 units in Directed Study may be taken for credit.
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