# Accounting (ACCT) courses

Allan Hancock College · 2026-2027 Catalog · 10 courses

Source: https://hancockcollege.curriqunet.com/catalog/iq/28544/28854/31333

"Offered" lists sections in this catalog year's class schedules: Summer 2026, Fall 2026, Winter 2027, Spring 2027.

### ACCT 105 — Introduction to Accounting

- **Units:** 3
- **C-ID:** NA
- **Transfers to:** CSU
- **Offered:** Summer 2026, 1 section (/c/allan-hancock-college/schedule/summer-2026/acct.md); Fall 2026, 1 section (/c/allan-hancock-college/schedule/fall-2026/acct.md); Spring 2027, 1 section (/c/allan-hancock-college/schedule/spring-2027/acct.md)
- Course Offered: Spring, Fall
- Grading Method: Letter Grade or Pass/No Pass

A study of the major areas of accounting to provide an overview of financial, managerial and tax accounting.

### ACCT 131 — Financial Accounting 1

- **Units:** 3
- **C-ID:** ACCT 110
- **Transfers to:** CSU, UC (with credit limitation)
- **Offered:** Summer 2026, 3 sections (/c/allan-hancock-college/schedule/summer-2026/acct.md); Fall 2026, 6 sections (/c/allan-hancock-college/schedule/fall-2026/acct.md); Winter 2027, 2 sections (/c/allan-hancock-college/schedule/winter-2027/acct.md); Spring 2027, 5 sections (/c/allan-hancock-college/schedule/spring-2027/acct.md)
- Transfer: Transfer to CSU, limited to UC/see counselor
- Course Offered: Spring, Summer, Fall
- Grading Method: Letter Grade Only

An introduction to the role of financial accounting in business and the accounting process. Topics include recognition, measurement, classification and presentation of business events; and analyzing and recording asset transactions; and performance evaluation. This is the first semester of a two semester course. This course is not open to students who have received credit for ACCT130.

### ACCT 132 — Financial Accounting 2

- **Units:** 3
- **Prerequisite:** ACCT 131
- **C-ID:** ACCT 110
- **Transfers to:** CSU, UC (with credit limitation)
- **Offered:** Summer 2026, 1 section (/c/allan-hancock-college/schedule/summer-2026/acct.md); Fall 2026, 3 sections (/c/allan-hancock-college/schedule/fall-2026/acct.md); Winter 2027, 1 section (/c/allan-hancock-college/schedule/winter-2027/acct.md); Spring 2027, 4 sections (/c/allan-hancock-college/schedule/spring-2027/acct.md)
- Transfer: Transfer to CSU, limited to UC/see counselor
- Course Offered: Spring, Summer, Fall
- Grading Method: Letter Grade Only

An introduction to the role of financial accounting in business and the accounting process. Topics include recognition, measurement, and classification of business events; analyzing and recording financial investment, liability and equity transactions; and performance evaluation. This is the second semester of a two semester course. This course is not open to students who have received credit for ACCT130.

### ACCT 140 — Managerial Accounting

- **Units:** 3
- **Prerequisite:** ACCT 130 or ACCT 131 and ACCT 132
- **C-ID:** ACCT 120
- **Transfers to:** CSU, UC (with credit limitation)
- **Offered:** Summer 2026, 1 section (/c/allan-hancock-college/schedule/summer-2026/acct.md); Fall 2026, 2 sections (/c/allan-hancock-college/schedule/fall-2026/acct.md); Spring 2027, 2 sections (/c/allan-hancock-college/schedule/spring-2027/acct.md)
- Transfer: Transfer to CSU, limited to UC/see counselor
- Course Offered: Spring, Fall
- Grading Method: Letter Grade Only

Introduces the analysis and techniques for aiding management in planning and controlling decisions, and the use of accounting data for budgeting, cost control, pricing, evaluation of performance and general decision making. This course is not open to students who have received credit for ACCT 123 and/or ACCT 124.

### ACCT 150 — Introduction to Accounting Information Systems

- **Units:** 3
- **Prerequisite:** ACCT 130, or ACCT 131 and ACCT 132, or ACCT 317 and ACCT 318
- **C-ID:** N/A
- **Transfers to:** CSU
- **Offered:** Fall 2026, 1 section (/c/allan-hancock-college/schedule/fall-2026/acct.md); Spring 2027, 1 section (/c/allan-hancock-college/schedule/spring-2027/acct.md)
- Course Offered: Spring, Fall
- Grading Method: Letter Grade Only

An introduction to the development and analysis of accounting information systems including the use of a commercially-used small business accounting management system (QuickBooks). This course is not open to students who have received credit for Accounting 110.

### ACCT 160 — Introduction Financial Statement Analysis

- **Units:** 3
- **Prerequisite:** ACCT 130, or ACCT 131 and ACCT 132, or ACCT 317 and ACCT 318
- **C-ID:** N/A
- **Transfers to:** CSU
- **Offered:** Spring 2027, 1 section (/c/allan-hancock-college/schedule/spring-2027/acct.md)
- Course Offered: Spring, Fall
- Grading Method: Letter Grade Only

An introduction to the analysis, interpretation, and research of financial statement information.

### ACCT 170 — Introduction to Tax Accounting

- **Units:** 3
- **C-ID:** N/A
- **Transfers to:** CSU
- **Offered:** Fall 2026, 1 section (/c/allan-hancock-college/schedule/fall-2026/acct.md)
- Grading Method: Letter Grade Only

A survey of the laws, procedures, returns, and subsidiary schedules involved in the preparation of federal and state personal tax returns. This course meets the continuing education requirements of the California Tax Preparer Program. This course is not open to students who have completed ACCT 305.

### ACCT 317 — Bookkeeping 1

- **Units:** 3
- **C-ID:** N/A
- **Offered:** Fall 2026, 1 section (/c/allan-hancock-college/schedule/fall-2026/acct.md)
- Course Offered: Spring, Fall
- Grading Method: Letter Grade or Pass/No Pass

A study of basic bookkeeping practices using accrual accounting concepts for sole proprietorships, with emphasis on manual techniques of data entry and financial statement preparation.

### ACCT 318 — Bookkeeping 2

- **Units:** 3
- **Prerequisite:** ACCT 317
- **C-ID:** N/A
- **Offered:** Spring 2027, 1 section (/c/allan-hancock-college/schedule/spring-2027/acct.md)
- Course Offered: Spring
- Grading Method: Letter Grade or Pass/No Pass

A continuation of the study of basic bookkeeping practices using accrual accounting concepts for partnerships and merchandising businesses, with emphasis on manual techniques of data entry and financial statement preparation.

### ACCT 327 — Payroll Accounting

- **Units:** 3
- **Prerequisite:** ACCT 317
- **C-ID:** N/A
- **Offered:** not on the Summer 2026, Fall 2026, Winter 2027, Spring 2027 schedules
- Course Offered: Spring, Fall
- Grading Method: Letter Grade or Pass/No Pass

A study of payroll computations, payroll record keeping, and the filing of quarterly and annual payroll tax reports. Topics include state disability insurance, unemployment insurance, and income taxes. Introduces, at the federal level, Social Security, unemployment insurance, and income tax and how these taxes affect the employee/employer.