# Accounting (ACCT) courses Butte College · 2026-2027 Catalog · 11 courses Source: https://butte.curriqunet.com/catalog/iq/25393/28400/27922 "Offered" lists sections in this catalog year's class schedules: Fall 2026, Winter 2027, Spring 2027. ### ACCT 2 — Financial Accounting - **Units:** 4 - **Hours:** 68 hours lecture - **C-ID:** ACCT 110 - **Transfers to:** CSU, UC - **Offered:** Fall 2026, 6 sections (/c/butte-college/schedule/fall-2026/acct.md); Spring 2027, 7 sections (/c/butte-college/schedule/spring-2027/acct.md) This is the study of accounting as an information system, examining why it is important and how it is used by investors, creditors, and others to make decisions. The course covers the accounting information system, including recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, the financial statements, and statement analysis. Includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics. (C-ID ACCT 110). ### ACCT 4 — Managerial Accounting - **Units:** 4 - **Hours:** 68 hours lecture - **Prerequisite:** ACCT 2 - **C-ID:** ACCT 120 - **Transfers to:** CSU, UC - **Offered:** Fall 2026, 4 sections (/c/butte-college/schedule/fall-2026/acct.md); Spring 2027, 4 sections (/c/butte-college/schedule/spring-2027/acct.md) This course provides students an in depth study of how managers use accounting information in decision-making, planning, directing operations and controlling. It 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. (C-ID ACCT 120). ### ACCT 20 — Introduction to Accounting - **Units:** 3 - **Hours:** 51 hours lecture - **Transfers to:** CSU - **Offered:** Fall 2026, 4 sections (/c/butte-college/schedule/fall-2026/acct.md); Spring 2027, 4 sections (/c/butte-college/schedule/spring-2027/acct.md) This course is an introductory accounting course designed for students with little or no prior training in accounting. Topics span the accounting cycle including analysis of business transactions, journalizing, posting, and preparation of financial statements using a hands-on approach. The course prepares students for entry level accounting careers, further study of accounting principles, or to help small business owners manage their own accounting records. ### ACCT 30 — Accounting Capstone - **Units:** 4 - **Hours:** 68 hours lecture - **Prerequisite:** ACCT 4 (or concurrent enrollment), ACCT 110 (or concurrent enrollment), ACCT 100 (or concurrent enrollment) - **Transfers to:** CSU - **Offered:** Spring 2027, 1 section (/c/butte-college/schedule/spring-2027/acct.md) This course is intended to be taken in one of the final two semesters of the accounting program to consolidate training of students who are entering the accounting workforce. The course involves substantial accounting simulations where students apply the accounting cycle, prepare supporting work-papers, create budgets and variance analysis, and synthesize their accounting skills. This course will assist students in preparing for the American Institute of Professional Bookkeepers' certification exam. ### ACCT 53 — Governmental and Non-Profit Accounting - **Units:** 3 - **Hours:** 51 hours lecture - **Prerequisite:** ACCT 2 or ACCT 20 - **Transfers to:** CSU - **Offered:** Fall 2026, 1 section (/c/butte-college/schedule/fall-2026/acct.md); Spring 2027, 1 section (/c/butte-college/schedule/spring-2027/acct.md) This course covers accounting and financial reporting for governmental units and institutions with emphasis on the principles of fund accounting and the comprehensive annual financial report as prescribed by the Governmental Accounting Standards Board. Additional topics include the accounting aspects of budgeting and budgetary control for governmental entities and accounting for non-profit organizations. ### ACCT 97 — Special Problems-ACCT - **Units:** 1-3 - **Hours:** 51-153 hours independent study - **Prerequisite:** Permission of instructor - **Transfers to:** CSU - **Offered:** not on the Fall 2026, Winter 2027, Spring 2027 schedules Supervised study and practice in solving special problems in the student's career major. Any student interested in registering for a Special Problems course should contact a full-time instructor or chair/coordinator in the appropriate area no later than the last day of the tenth week of instruction. Students may not petition for a Special Problems course until they have completed satisfactorily 12 units of study at Butte College. 51-153 hours Independent Study. This course may be repeated to a maximum of 3.00 units. ### ACCT 99 — Work Experience-ACCT - **Units:** 0.5-8 - **Hours:** 25.5-408 hours independent study - **Prerequisite:** Permission of Work Experience Education instructor and employment supervisor - **Transfers to:** CSU - **Offered:** not on the Fall 2026, Winter 2027, Spring 2027 schedules Work experience is an experiential course where students apply what they have learned in the classroom to a work environment. The course offers students the opportunity to develop technical skills, explore possible career choices, build confidence, network with people in the field, and transition into the world of work. Work experience may include paid or unpaid employment. Students may earn one semester unit of college credit in this course for every fifty-one hours of work experience. Students may enroll in this course up to 8 unit(s) to complete the entire curriculum of the course. A maximum of sixteen units can be earned in work experience courses during a student’s enrollment with Butte College. ### ACCT 100 — QuickBooks and Computerized Accounting - **Units:** 3 - **Hours:** 51 hours lecture - **Prerequisite:** ACCT 2 or ACCT 20 - **Offered:** Fall 2026, 1 section (/c/butte-college/schedule/fall-2026/acct.md); Spring 2027, 1 section (/c/butte-college/schedule/spring-2027/acct.md) This course provides a transition from a manual accounting system to a typical computerized system. The objective is to collect, summarize and communicate information to decision makers and users via QuickBooks accounting software in comparison to other accounting software programs. Microsoft Excel will be utilized for data summation. Typical documents produced consist of purchase orders, checks, invoices, deposit slips, job cost reports, financial statements, bank reconciliations, payroll tax returns and 1099 forms. ### ACCT 105 — Income Tax Preparation - **Units:** 4 - **Hours:** 68 hours lecture - **Offered:** Fall 2026, 1 section (/c/butte-college/schedule/fall-2026/acct.md); Spring 2027, 1 section (/c/butte-college/schedule/spring-2027/acct.md) This course is a study of the Federal and California income tax laws that apply to taxpayers, the application of the laws by computation of various practical problems and the completion of forms required by the Internal Revenue Service and the California State Franchise Tax Board. The requirements for becoming a licensed tax preparer and the rules and regulations governing licensed tax preparers are reviewed. This course is primarily designed for the vocational student. It will orient the student toward working with tax problems in an accounting office, a financial institution, an enrolled agent's office, the Internal Revenue Service, the California State Franchise Tax Board, a state licensed tax preparers' office or in their own office. ### ACCT 110 — Accounting for Payroll - **Units:** 3 - **Hours:** 51 hours lecture - **Offered:** Fall 2026, 1 section (/c/butte-college/schedule/fall-2026/acct.md); Spring 2027, 1 section (/c/butte-college/schedule/spring-2027/acct.md) This course introduces students to the payroll function and the necessary record keeping needed to comply with California and federal laws and regulations. Both manual and computer applications are included. ### ACCT 128 — Small Business Accounting - **Units:** 2 - **Hours:** 34 hours lecture - **Offered:** Fall 2026, 1 section (/c/butte-college/schedule/fall-2026/acct.md); Spring 2027, 1 section (/c/butte-college/schedule/spring-2027/acct.md) This course is an overview of basic bookkeeping methods from a small business perspective. Topics discussed will include business entity types, accounts receivable, accounts payable, bank reconciliations, sales tax, electronic spreadsheets, trial balance, income statement, and the balance sheet for a small business. Students will also be introduced to the basic functions of computerized accounting systems. Emphasis will be on providing answers to questions commonly asked by small business owners.