{
  "college": "chaffey-college",
  "edition": "2026-2027",
  "code": "ACCTG",
  "name": "Accounting",
  "sourceUrl": "https://chaffey.curriqunet.com/catalog/iq/19209/20264/18796/20090/18797",
  "courses": [
    {
      "code": "ACCTG 1A",
      "subject": "ACCTG",
      "number": "1A",
      "title": "Financial Accounting",
      "units": "4",
      "hours": "64-72 Lecture",
      "advisory": "ITIS 10 or BUSTEC 63",
      "cid": [
        "ACCT 110"
      ],
      "transfer": [
        "CSU",
        "UC"
      ],
      "description": "Development and communication of financial information that is useful to investors, creditors, and others to make decisions. Course material covered includes the accounting environment, accounting cycle, application of generally accepted accounting principles, ethics, financial statements, operating, investing, and financing activities.",
      "notes": [
        "Grading: Letter Grade",
        "Credit for Prior Learning: No",
        "TOP Code: 050200"
      ],
      "offered": [
        {
          "term": "summer-2026",
          "name": "Summer 2026",
          "sections": 5,
          "open": 3,
          "url": "/c/chaffey-college/schedule/summer-2026/acctg/#acctg-1a",
          "subject": "ACCTG",
          "listedAs": "ACCTG-1A"
        },
        {
          "term": "fall-2026",
          "name": "Fall 2026",
          "sections": 15,
          "open": 10,
          "url": "/c/chaffey-college/schedule/fall-2026/acctg/#acctg-1a",
          "subject": "ACCTG",
          "listedAs": "ACCTG-1A"
        },
        {
          "term": "spring-2027",
          "name": "Spring 2027",
          "sections": 10,
          "open": 10,
          "url": "/c/chaffey-college/schedule/spring-2027/acctg/#acctg-1a",
          "subject": "ACCTG",
          "listedAs": "ACCTG-1A"
        }
      ]
    },
    {
      "code": "ACCTG 1B",
      "subject": "ACCTG",
      "number": "1B",
      "title": "Managerial Accounting",
      "units": "4",
      "hours": "64-72 Lecture",
      "prerequisite": "Completion with a C or better in: ACCTG 1A",
      "advisory": "ITIS 10",
      "cid": [
        "ACCT 120"
      ],
      "transfer": [
        "CSU",
        "UC"
      ],
      "description": "Managerial accounting meets the information needs of internal users by developing and communicating information that is useful for management decision-making. Course material covered includes cost terms and concepts, cost behavior, cost control, cost-volume-profit analysis, profit planning and performance analysis in manufacturing & service environments.",
      "notes": [
        "Grading: Letter Grade",
        "Credit for Prior Learning: No",
        "TOP Code: 050200"
      ],
      "offered": [
        {
          "term": "summer-2026",
          "name": "Summer 2026",
          "sections": 2,
          "open": 1,
          "url": "/c/chaffey-college/schedule/summer-2026/acctg/#acctg-1b",
          "subject": "ACCTG",
          "listedAs": "ACCTG-1B"
        },
        {
          "term": "fall-2026",
          "name": "Fall 2026",
          "sections": 5,
          "open": 2,
          "url": "/c/chaffey-college/schedule/fall-2026/acctg/#acctg-1b",
          "subject": "ACCTG",
          "listedAs": "ACCTG-1B"
        },
        {
          "term": "spring-2027",
          "name": "Spring 2027",
          "sections": 8,
          "open": 8,
          "url": "/c/chaffey-college/schedule/spring-2027/acctg/#acctg-1b",
          "subject": "ACCTG",
          "listedAs": "ACCTG-1B"
        }
      ]
    },
    {
      "code": "ACCTG 70",
      "subject": "ACCTG",
      "number": "70",
      "title": "Cost Accounting",
      "units": "3",
      "hours": "48-54 Lecture",
      "prerequisite": "Completion with a C or better in: ACCTG 1B",
      "cid": [],
      "transfer": [
        "CSU"
      ],
      "description": "Fundamentals of cost accounting including theoretical concepts, terminology, planning, controlling, and costing for products, services, and customers. Using cost accounting theoretical concepts, students will perform comparative analyses related to product costing for manufacturing, merchandising, and service companies. Students will also evaluate both quantitative and qualitative data to assist management with strategic decision-making, planning, and control.",
      "notes": [
        "Grading: Letter Grade",
        "Credit for Prior Learning: No",
        "TOP Code: 050200"
      ],
      "offered": [
        {
          "term": "spring-2027",
          "name": "Spring 2027",
          "sections": 1,
          "open": 1,
          "url": "/c/chaffey-college/schedule/spring-2027/acctg/#acctg-70",
          "subject": "ACCTG",
          "listedAs": "ACCTG-70"
        }
      ]
    },
    {
      "code": "ACCTG 430",
      "subject": "ACCTG",
      "number": "430",
      "title": "Accounting for Governmental and Not-for-Profit Organizations",
      "units": "4",
      "hours": "64-72 Lecture",
      "prerequisite": "Completion with a C or better in: ACCTG 1A",
      "cid": [],
      "transfer": [],
      "description": "Introduction to the fundamentals of governmental and not-for-profit accounting. Emphasis on accounting for the various fund types and restrictions relevant to government and not-for-profit agencies, exploring both theoretical and practical aspects.",
      "notes": [
        "Grading: Letter Grade",
        "Credit for Prior Learning: No",
        "TOP Code: 050200"
      ],
      "offered": []
    },
    {
      "code": "ACCTG 435",
      "subject": "ACCTG",
      "number": "435",
      "title": "Payroll Accounting",
      "units": "3",
      "hours": "48-54 Lecture",
      "advisory": "ACCTG 1A",
      "cid": [],
      "transfer": [],
      "description": "Comprehensive overview of federal and state payroll laws and their effect on payroll records and required government reports. Course may be taken every three years as needed to maintain currency with payroll laws.",
      "notes": [
        "Grading: Letter Grade",
        "Credit for Prior Learning: No",
        "TOP Code: 050200"
      ],
      "offered": [
        {
          "term": "fall-2026",
          "name": "Fall 2026",
          "sections": 1,
          "open": 1,
          "url": "/c/chaffey-college/schedule/fall-2026/acctg/#acctg-435",
          "subject": "ACCTG",
          "listedAs": "ACCTG-435"
        },
        {
          "term": "spring-2027",
          "name": "Spring 2027",
          "sections": 1,
          "open": 1,
          "url": "/c/chaffey-college/schedule/spring-2027/acctg/#acctg-435",
          "subject": "ACCTG",
          "listedAs": "ACCTG-435"
        }
      ]
    },
    {
      "code": "ACCTG 460",
      "subject": "ACCTG",
      "number": "460",
      "title": "Commercial Accounting Software",
      "units": "3",
      "hours": "48-54 Lecture",
      "advisory": "ACCTG 1A and; ITIS 10",
      "cid": [],
      "transfer": [],
      "description": "Basic concepts and techniques for using commercial accounting software designed for microcomputers in businesses grossing less than $500,000 annually. How to enter and process data, create reports and interpret the information.",
      "notes": [
        "Grading: Letter Grade",
        "Credit for Prior Learning: No",
        "TOP Code: 050200"
      ],
      "offered": [
        {
          "term": "fall-2026",
          "name": "Fall 2026",
          "sections": 2,
          "open": 1,
          "url": "/c/chaffey-college/schedule/fall-2026/acctg/#acctg-460",
          "subject": "ACCTG",
          "listedAs": "ACCTG-460"
        },
        {
          "term": "spring-2027",
          "name": "Spring 2027",
          "sections": 2,
          "open": 2,
          "url": "/c/chaffey-college/schedule/spring-2027/acctg/#acctg-460",
          "subject": "ACCTG",
          "listedAs": "ACCTG-460"
        }
      ]
    },
    {
      "code": "ACCTG 485",
      "subject": "ACCTG",
      "number": "485",
      "title": "Bookkeeping",
      "units": "4",
      "hours": "64-72 Lecture",
      "cid": [],
      "transfer": [],
      "description": "Introduction to the bookkeeping of a small business, with emphasis on service-oriented sole proprietorships, bookkeeping for a merchandising enterprise, and accounting for partnerships and corporations. Skills and tasks covered include journalizing business transactions, maintaining a general ledger system, and preparing and analyzing financial statements. Course culminates in a comprehensive review of full-charge bookkeeping practices, and is suitable preparation for the Certified Bookkeeper Exam, and for persons involved with or interested in small business accounting.",
      "notes": [
        "Grading: Letter Grade",
        "Credit for Prior Learning: No",
        "TOP Code: 050200"
      ],
      "offered": [
        {
          "term": "fall-2026",
          "name": "Fall 2026",
          "sections": 1,
          "open": 1,
          "url": "/c/chaffey-college/schedule/fall-2026/acctg/#acctg-485",
          "subject": "ACCTG",
          "listedAs": "ACCTG-485"
        },
        {
          "term": "spring-2027",
          "name": "Spring 2027",
          "sections": 1,
          "open": 1,
          "url": "/c/chaffey-college/schedule/spring-2027/acctg/#acctg-485",
          "subject": "ACCTG",
          "listedAs": "ACCTG-485"
        }
      ]
    }
  ]
}