8741

A study of the practices and methods of municipal governmental accounting encompassing terminology, reporting requirements, recording methods and the uses of funds.

Fundamental accounting procedures covering job order, process, and standard cost systems; budgetary control; direct costing; cost reports for management use.

Designed for students who are pursuing accounting beyond introductory study. Covers the objectives, scope and history of external auditing for financial statements. Qualifies as meeting a part of the educational requirements for the Certified Public Accountant exam as determined by the California State Board of Accountancy.

Designed for students who pursue accounting beyond introductory study. Course topics include investments, revenue recognition, income taxes, accounting changes, and error analysis. This course may help meet the educational requirement for the Certified Public
Accountant (CPA) exam as determined by the California State Board of Accountancy.

Designed for students who pursue accounting beyond introductory study. A rapid review of fundamentals, with problems in valuation and presentation of assets, and liabilities, together with a study of analytical procedures. Course meets the educational requirements
for the Certified Public Accountant (CPA) exam as determined by the California State Board.

Fundamental concepts and applications of managerial accounting techniques in the business world. Cost determination, cost analysis and control, performance evaluation, and the preparation and use of economic information for internal management purposes.

Introduction to accounting information system and recording and reporting of business transactions with a focus on the accounting cycle, terminology, application of basic principles and theories, classified financial statements and statement analysis for decision makers. The course includes balance sheet valuations, revenue/expense recognition, and cash flows.