{
  "college": "antelope-valley-college",
  "edition": "2026-2027",
  "code": "ACCT",
  "name": "Accounting",
  "sourceUrl": "https://avc.elumenapp.com/catalog/2026-27/department/accounting",
  "courses": [
    {
      "code": "ACCT 111",
      "subject": "ACCT",
      "number": "111",
      "title": "Bookkeeping",
      "units": "3",
      "hours": "54 lecture hours, 54 contact hours total",
      "cid": [],
      "transfer": [],
      "description": "This course introduces the theory and application of double-entry bookkeeping for non-transfer students pursuing a degree/certificate in bookkeeping, or entry-level accounting careers. It emphasizes the full accounting cycle for sole proprietorships engaged in service and merchandising. Students will learn skills including recording financial transactions, preparing financial statements, and reconciling bank statements. This course provides foundational skills necessary for success in ACCT 113, eases the transition into ACCT 201, and prepares students for practical bookkeeping roles.",
      "notes": [
        "Applies to the associate degree or certificates (AVC)"
      ],
      "offered": [
        {
          "term": "fall-2026",
          "name": "Fall 2026",
          "sections": 4,
          "open": 4,
          "url": "/c/antelope-valley-college/schedule/fall-2026/acct/#acct-111",
          "subject": "ACCT"
        },
        {
          "term": "winter-2027",
          "name": "Winter 2027",
          "sections": 1,
          "open": 1,
          "url": "/c/antelope-valley-college/schedule/winter-2027/acct/#acct-111",
          "subject": "ACCT"
        },
        {
          "term": "spring-2027",
          "name": "Spring 2027",
          "sections": 7,
          "open": 7,
          "url": "/c/antelope-valley-college/schedule/spring-2027/acct/#acct-111",
          "subject": "ACCT"
        }
      ]
    },
    {
      "code": "ACCT 113",
      "subject": "ACCT",
      "number": "113",
      "title": "Bookkeeping II",
      "units": "3",
      "hours": "54 lecture hours, 54 contact hours total",
      "prerequisite": "Completion of ACCT 111 or ACCT 201.",
      "cid": [],
      "transfer": [
        "CSU"
      ],
      "description": "Designed for non-transfer students pursuing the Professional Bookkeeping Degree/Certificate, this course builds on ACCT 111 with advanced bookkeeping skills, such as accounting for accounts receivable and uncollectible accounts, calculating and recording interest for notes receivable and payable, differentiating between perpetual and periodic inventory systems and employing the use of different inventory cost flow methods. Students will be introduced to accounting for partnerships and the characteristics of corporations, as well as learn to prepare a statement of cash flows and analyze financial data.",
      "notes": [
        "Applies to the associate degree or certificates (AVC)"
      ],
      "offered": [
        {
          "term": "spring-2027",
          "name": "Spring 2027",
          "sections": 1,
          "open": 1,
          "url": "/c/antelope-valley-college/schedule/spring-2027/acct/#acct-113",
          "subject": "ACCT"
        }
      ]
    },
    {
      "code": "ACCT 115",
      "subject": "ACCT",
      "number": "115",
      "title": "Payroll Bookkeeping",
      "units": "2",
      "hours": "36 lecture hours, 36 contact hours total",
      "prerequisite": "Completion of ACCT 111",
      "cid": [],
      "transfer": [],
      "description": "Students will learn the specific human resource and payroll accounting required under the Fair Labor Standards Act, Social Security Administration, plus Federal and State withholding tax systems. The actual tasks that payroll clerks and payroll accountants perform are practiced so that students can explore potential payroll and bookkeeping employment opportunities. Note: This course counts toward the Professional Bookkeeping certificate.",
      "notes": [
        "Applies to the associate degree or certificates (AVC)"
      ],
      "offered": [
        {
          "term": "spring-2027",
          "name": "Spring 2027",
          "sections": 2,
          "open": 2,
          "url": "/c/antelope-valley-college/schedule/spring-2027/acct/#acct-115",
          "subject": "ACCT"
        }
      ]
    },
    {
      "code": "ACCT 121",
      "subject": "ACCT",
      "number": "121",
      "title": "Computerized Accounting",
      "units": "3",
      "hours": "45 lecture hours, 27 lab hours, 72 contact hours total",
      "prerequisite": "Completion of ACCT 201 or ACCT 111 within the past five years.",
      "cid": [],
      "transfer": [
        "CSU"
      ],
      "description": "This course involves the study of concepts and skills of computerized accounting systems using common integrated computerized accounting software systems used in small businesses. Topics to be covered include setup and maintenance of new company systems, managing chart of accounts and ledgers, analyzing and entering transactions, calculating and processing payroll, generating financial reports, file management, incorporating online resources into system processes, and managing system security. BEFORE ENROLLING, students should have strong computer software skills, including basic keyboarding, managing folders and files, plus Internet and browser skills. Software used in class includes small business accounting software commonly used in business, such as QuickBooks or Sage. Spreadsheets, email and discussion forums are also used.",
      "notes": [
        "Applies to the associate degree or certificates (AVC)"
      ],
      "offered": [
        {
          "term": "fall-2026",
          "name": "Fall 2026",
          "sections": 1,
          "open": 1,
          "url": "/c/antelope-valley-college/schedule/fall-2026/acct/#acct-121",
          "subject": "ACCT"
        },
        {
          "term": "spring-2027",
          "name": "Spring 2027",
          "sections": 1,
          "open": 1,
          "url": "/c/antelope-valley-college/schedule/spring-2027/acct/#acct-121",
          "subject": "ACCT"
        }
      ]
    },
    {
      "code": "ACCT 131",
      "subject": "ACCT",
      "number": "131",
      "title": "Introduction to Income Tax",
      "units": "3",
      "hours": "54 lecture hours, 54 contact hours total",
      "cid": [],
      "transfer": [
        "CSU"
      ],
      "description": "Students will learn the principles of Federal and California taxation relating to individual income taxes with emphasis on preparation of personal tax returns.",
      "notes": [
        "Applies to the associate degree or certificates (AVC)"
      ],
      "offered": [
        {
          "term": "fall-2026",
          "name": "Fall 2026",
          "sections": 1,
          "open": 1,
          "url": "/c/antelope-valley-college/schedule/fall-2026/acct/#acct-131",
          "subject": "ACCT"
        }
      ]
    },
    {
      "code": "ACCT 199",
      "subject": "ACCT",
      "number": "199",
      "title": "Work Experience Education",
      "units": "1-8",
      "hours": "432 lab hours",
      "cid": [],
      "transfer": [
        "CSU"
      ],
      "description": "Students must also attend a scheduled orientation or meet individually with the supervising instructor for an individual orientation. Work Experience Education is supervised employment designed to provide students a realistic learning experience through work. The ultimate goal is to teach students skills and attitudes that will equip them to function and adapt as an employee in a variety of situations and jobs. Work Experience Education is supervised employment extending classroom-based occupational learning in an on-the-job learning situation related to the students' educational major or occupational goal. Credit may be accrued at the rate of one to eight units per semester.",
      "notes": [
        "Limitation on enrollment: To participate in work experience education, students must have a paid or unpaid job or internship and have approval of a work supervisor and the instructor supervising the work experience in the specific subject area.",
        "Applies to the associate degree or certificates (AVC)",
        "May be repeated once (R1)"
      ],
      "offered": []
    },
    {
      "code": "ACCT 201",
      "subject": "ACCT",
      "number": "201",
      "title": "Financial Accounting",
      "units": "4",
      "hours": "72 lecture hours, 72 contact hours total",
      "advisory": "Completion of ENGL C1000 or ENGL C1000H and STAT C1000, STAT C1000H, MATH 116 or MATH 124.",
      "cid": [
        "ACCT 110"
      ],
      "transfer": [
        "CSU",
        "UC"
      ],
      "description": "Students will learn how to process, report, and communicate financial information both in written and oral format. They will record and analyze financial statement data in manual and computerized systems. This course focuses both on the preparation of accounting information and the use of accounting information to make decisions. THIS IS A SOPHOMORE-LEVEL course intended primarily for business administration or economics majors. Students planning to transfer to a four-year university should wait to take this course until the second to the last semester prior to transferring.",
      "notes": [
        "Applies to the associate degree or certificates (AVC)"
      ],
      "offered": [
        {
          "term": "fall-2026",
          "name": "Fall 2026",
          "sections": 9,
          "open": 9,
          "url": "/c/antelope-valley-college/schedule/fall-2026/acct/#acct-201",
          "subject": "ACCT"
        },
        {
          "term": "spring-2027",
          "name": "Spring 2027",
          "sections": 7,
          "open": 7,
          "url": "/c/antelope-valley-college/schedule/spring-2027/acct/#acct-201",
          "subject": "ACCT"
        }
      ]
    },
    {
      "code": "ACCT 205",
      "subject": "ACCT",
      "number": "205",
      "title": "Managerial Accounting",
      "units": "4",
      "hours": "72 lecture hours, 72 contact hours total",
      "prerequisite": "Completion of ACCT 201 within the past five years.",
      "cid": [
        "ACCT 120"
      ],
      "transfer": [
        "CSU",
        "UC"
      ],
      "description": "Students will learn how to process, report, and communicate managerial accounting information both in written and oral format. They will be able to identify, explain, calculate, and use accounting information to make managerial decisions. BEFORE ENROLLING, students should have a basic knowledge of spreadsheets and know how to use word processing. This course is primarily targeted for transfer students. Business or economics majors should take this class the next term after successfully completing ACCT 201.",
      "notes": [
        "Applies to the associate degree or certificates (AVC)"
      ],
      "offered": [
        {
          "term": "fall-2026",
          "name": "Fall 2026",
          "sections": 3,
          "open": 3,
          "url": "/c/antelope-valley-college/schedule/fall-2026/acct/#acct-205",
          "subject": "ACCT"
        },
        {
          "term": "spring-2027",
          "name": "Spring 2027",
          "sections": 5,
          "open": 5,
          "url": "/c/antelope-valley-college/schedule/spring-2027/acct/#acct-205",
          "subject": "ACCT"
        }
      ]
    }
  ]
}