Study of the concepts and techniques for measurement and communication of financial information and interpretation of financial statements. Total of 72 hours lecture.

Principles of managerial accounting. The use of accounting information in decision-making, planning, directing operations and controlling. Focuses on cost terms and concepts, cost behavior, cost structure and cost-volume-profit analysis. Includes issues relating to cost systems, cost control, profit planning, and performance analysis in manufacturing and service environments. Total of 72 hours lecture.

Basic accounting principles and methods of recording business transactions, maintaining a general ledger system and preparing financial statements. Emphasis on service and merchandising systems for sole proprietorships. No credit if taken after ACCT 001A or ACCT 101. For preparation for ACCT 001A and office support, marketing-merchandising majors, and those who want a knowledge of bookkeeping for personal use, but open to all students. Total of 72 hours lecture.

Introduction to accounting systems concepts and software, using Quickbooks. Topics include general ledger, accounts payable, accounts receivable, inventory, and basic payroll. Total of 54 hours lecture and 18 hours laboratory.

Concepts of payroll accounting, including software application. The course is based on the curriculum for the Fundamental Payroll Certification provided by the American Payroll Association. Total of 54 hours lecture and 18 hours laboratory.

Introduction to Federal Individual Taxation. Topics include taxation of Individuals, Sole Proprietorship, Gift, and Estate Tax. This course will prepare students to take the Enrolled Agent (EA) license exam, Part 1, which follows the EA guidelines developed by the IRS. A total of 54 hours of lecture and 18 hours of laboratory.

Preparation for the IRS and California Franchise Tax Board Volunteer Income Tax Assistance Program (VITA). Introduction to federal and California individual tax preparation using the guidelines developed by the IRS. The VITA program certification exam will be administered during this course. Total of 36 hours lecture.

Preparation of tax returns for low-income and elderly taxpayers according to the Volunteer Income Tax Assistance (VITA) program guidelines. Students must be VITA certified in order to enroll. Pass/No Pass grading. Total of 54 hours laboratory.

Introduction to Federal Business Taxation. Topics include taxation of business entities, Sole Proprietorship, Partnerships, C-Corporation, S-Corporation, and Trust. This course will prepare students to take the Enrolled Agent (EA) license exam, Part 2, which follows the EA guidelines developed by the IRS. Total of 54 hours lecture.

Introduction to Taxation Ethics and Representation. Topics include ethical considerations of tax practitioners, practices and procedures involved in representing taxpayers before the IRS, examination of returns and the appeals process, analysis of tax authority, and tax research. Preparation for part 3 of the IRS Enrolled Agent Exam (Special Enrollment Examination.) Total of 54 hours lecture.