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Courses

72 / Accounting



To earn an Associate Degree students must complete: (1) all major course requirements with a minimum grade of “C”; (2) California State University General Education Breadth requirements (CSU GE Breadth) or IGETC General Education Plan; (3) any elective courses to complete a minimum of 60 units; (4) complete all graduation requirements; and, (5) have an overall GPA of 2.0. At least 50% of all major course work must be completed at Cypress College. Students pursuing more than one specified departmental major may double count a maximum of 7 units to fulfill major requirements. Courses that fulfill major requirements for an Associate Degree at Cypress College might not be the same as those required for completing the major at a transfer institution offering a Baccalaureate Degree. For information on specific university requirements, please consult with your counselor, or visit the Transfer Center. Required courses are listed in suggested sequence: Course # Title MGT 161 C Introduction to Business CIS 111 C Computer Information Systems *ECON 100 C Principles of Economics — Macro or *ECON 100HC Honors Principles of Economics **ECON 105 C Principles of Economics — Micro or **ECON 105HC Honors Principles of Economics MGT 240 C Legal Environment of Business or MGT 241 C Legal Aspects — Business Transactions ACCT 101 C Financial Accounting ACCT 102 C Managerial Accounting MATH 130 C Survey of Calculus MKT 222 C Principles of Marketing Total Units Required Electives MGT 211 C

Writing for Business

Units 3 3 3 (3) 3 (3) 3 (3) 4 4 4 3 30 3

 *A score of 3 or higher on the Advanced Placement (AP) Economics (macro) exam meets this requirement upon petition through Admissions and Records. See a counselor for more information. **A score of 3 or higher on the Advanced Placement (AP) Economics (micro) exam meets this requirement upon petition through Admissions and Records. See a counselor for more information.

ACCOUNTING TRANSFER PROGRAM

Students should consult a counselor or www.assist.org for lower division major requirements for most California public universities. (See the Standard Definitions section of the catalog for a description of ASSIST.) Students transferring to an independent college/university should consult the catalog of the individual school and a counselor for lower division major requirements.

Accounting (ACCT) ACCT 011 C  Payroll Accounting

2 Units

Prerequisite: ACCT 101 C. Term hours: 32–36 lecture and 16–18 TBA laboratory. This course is a ­thorough study of payroll computation techniques and payroll taxes. The course is of a non-technical nature and is intended to give students a practical working knowledge of current payroll tax laws. Pass/No Pass/Letter Grade Option. $3.00 Material Fee — Payable at Registration.

CYPRESS COLLEGE 2012–2013

ACCT 099 C  Bookkeeping Principles and Practices

3 Units

ACCT 101 C  Financial Accounting

4 Units

ACCT 102 C  Managerial Accounting

4 Units

Term hours: 48–54 lecture and 16–18 TBA laboratory. This is a basic course in financial record keeping using the double-entry system for recording transactions in service and merchandising businesses. A systematic approach to journals, ledgers, and financial statements as utilized in sole proprietorships will be studied. $3.00 Material Fee — Payable at Registration. Term hours: 80–90 lecture. A course in beginning accounting meets transfer requirements to four-year colleges and universities and provides a foundation for vocational accounting or other areas of business administration. This course describes and illustrates financial accounting theory and principles, including classification of accounts, recording of financial transactions, presentation and analysis of financial statements, and fundamentals of the accounting cycle as applied to service and merchandising enterprises. Credit by Examination. (UC/‌CSU) Prerequisite: ACCT 101 C with a grade of “C” or better. Advisory: Knowledge of spreadsheet software recommended. Term hours: 80–90 hours lecture and 16–18 laboratory TBA. This course provides a foundation for advanced courses in managerial accounting. Instructional topics include the application of managerial accounting to a manufacturing environment, job and process cost accounting systems, cost allocation, cost-volume-profit analysis, absorption and variable costing, differential analysis for decision making, capital investment analysis, budgeting, financial statement analysis, standard costing, and responsibility accounting in a decentralized operation. Computer applications that require knowledge of spreadsheet software are integrated into the homework. This course is required of all accounting and business administration majors. $3.00 Material Fee — Payable at Registration. (UC/‌CSU)

ACCT 103 C  Computerized Accounting

1 Unit

Prerequisite: ACCT 099 C or ACCT 101 C. Term hours: 16–18 lecture and 16–18 TBA laboratory. This course introduces students to starting and using a small business computerized accounting system. Students will utilize computerized accounting software to create a chart of accounts, record journal entries, prepare financial statements, and create supporting reports useful in making business decisions. $3.00 Material Fee — Payable at Registration. (CSU)

ACCT 112 C  Income Tax Procedures

3 Units

ACCT 190 C  Accounting Systems Design and Applications

3 Units

Prerequisite: ACCT 101 C. Term hours: 48–54 lecture. This course is an introduction to Federal Income Tax as applied to individuals, partnerships, and corporations. The application of laws and regulations to the preparation of income tax returns is involved. (CSU)

Prerequisite: ACCT 101 C. Advisory: Knowledge of spreadsheet software recommended. Term hours: 48–54 lecture and 16–18 TBA laboratory. The course offers the student a hands-on approach to computerized accounting. Students will explore different manual and computerized accounting systems such as General Ledger, Accounts Receivable, Accounts Payable, Payroll and Inventory. $3.00 Material Fee — Payable at Registration. (CSU)

Cypress College 2012-2013 Catalog  

The 2012-2013 Cypress College Catalog provides detailed information about courses, degrees, transfer programs and certificates at Cypress Co...