# Accounting (ACCT) courses Coastline College · 2026-2027 Catalog · 22 courses Source: https://catalog.cccd.edu/coastline/course-descriptions/credit-courses/acct/ "Offered" lists sections in this catalog year's class schedules: Fall 2026, Spring 2027. ### ACCT C100 — Introduction to Accounting - **Units:** 3 - **Hours:** 54 lecture hours - **Advisory:** ENGL C1000 or C135 and a course taught at the level of intermediate algebra or appropriate math placement. - **Transfers to:** CSU - **Offered:** Fall 2026, 1 section (/c/coastline-college/schedule/fall-2026/acct.md); Spring 2027, 1 section (/c/coastline-college/schedule/spring-2027/acct.md) - Grading Mode: Standard Letter, Pass/No Pass Elementary theory and principles of elementary accounting applicable to a single-proprietorship business. Practical application of accounting theory to the accounting cycles of service and merchandising businesses: bookkeeping practice; common debit and credit procedure; books of original entry; ledgers, working papers, adjusting and closing entries; income statement, statement of owners' equity, and balance sheet, cash, payroll, special journals. Recommended for business students needing a bookkeeping foundation before enrolling in ACCT C101, and for retailing, sales and merchandising, and office administration majors. ### ACCT C101 — Financial Accounting - **Units:** 4 - **Hours:** 63 lecture hours; 27 lab hours - **Advisory:** Eligibility for ENGL C1000 and a course taught at the level of beginning algebra or appropriate math placement. - **C-ID:** ACCT 110 - **Transfers to:** CSU, UC - **Offered:** Fall 2026, 4 sections (/c/coastline-college/schedule/fall-2026/acct.md); Spring 2027, 5 sections (/c/coastline-college/schedule/spring-2027/acct.md) - Grading Mode: Standard Letter, Pass/No Pass 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 and the application of generally accepted accounting principles, the financial statements, and statement analysis. Students will analyze issues relating to asset, liability, and equity valuation; and revenue and expense recognition, cash flow, internal controls, and ethics and will record financial transactions and interpret financial statements. This course meets the accounting-related or business related course requirements needed to sit for the CPA exam. ### ACCT C102 — Managerial Accounting - **Units:** 4 - **Hours:** 63 lecture hours; 27 lab hours - **Prerequisite:** ACCT C101 with a grade of C or better. - **Advisory:** Eligibility for ENGL C1000 and a course taught at the level of beginning algebra or appropriate math placement. - **C-ID:** ACCT 120 - **Transfers to:** CSU, UC - **Offered:** Fall 2026, 2 sections (/c/coastline-college/schedule/fall-2026/acct.md); Spring 2027, 2 sections (/c/coastline-college/schedule/spring-2027/acct.md) - Grading Mode: Standard Letter, Pass/No Pass This is the study of how managers use accounting information in decision-making, planning, directing operations, and controlling. 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. This course meets the accounting-related or business-related course requirements needed to sit for the CPA exam. ### ACCT C103 — Federal and California Individual Income Tax Preparation - **Units:** 4 - **Hours:** 72 lecture hours - **Advisory:** ACCT C100, C101, or C130. - **Transfers to:** CSU - **Offered:** Fall 2026, 1 section (/c/coastline-college/schedule/fall-2026/acct.md); Spring 2027, 1 section (/c/coastline-college/schedule/spring-2027/acct.md) - Grading Mode: Standard Letter, Pass/No Pass Introduction to income taxation. Emphasis on individual taxation, the income tax formula, the expanded tax formula, introduction to Forms 1040/1040SR/540, gross income, inclusions and exclusions, adjustments for adjusted gross income, itemized deductions, self-employed business income, capital gains and losses, and other sales of property, rental property, royalties, and income from flow-through entities, tax credits, payroll taxes, retirement and other tax-deferred plans and annuities, special property transactions, at-risk/passive activity loss rules and the individual alternative minimum tax per Federal and California tax law. This course meets the accounting-related or business-related course requirements needed to sit for the CPA exam. ### ACCT C104 — Business Taxation - **Units:** 4 - **Hours:** 72 lecture hours - **Advisory:** ACCT C100 or C101. - **Transfers to:** CSU - **Offered:** Fall 2026, 1 section (/c/coastline-college/schedule/fall-2026/acct.md) - Grading Mode: Standard Letter, Pass/No Pass Topics will include rules related to the organization, life, and dissolution of corporations, partnerships, S corporations, and LLCs. Tax research and planning issues are considered. Case simulation project similar to the new computerized CPA exam will be required. ### ACCT C106 — Excel for Accounting - **Units:** 2 - **Hours:** 36 lecture hours - **Transfers to:** CSU - **Offered:** Fall 2026, 1 section (/c/coastline-college/schedule/fall-2026/acct.md); Spring 2027, 1 section (/c/coastline-college/schedule/spring-2027/acct.md) - Grading Mode: Standard Letter, Pass/No Pass This course includes a detailed study of accounting using Excel spreadsheet software. Topics include the use of functions and formulas in Excel with emphasis on accounting as a financial analysis tool. Students are expected to have a working knowledge of Windows. ### ACCT C107 — Accounting with QuickBooks - **Units:** 2 - **Hours:** 27 lecture hours; 27 lab hours - **Advisory:** ACCT C100 or C101. - **Transfers to:** CSU - **Offered:** Fall 2026, 1 section (/c/coastline-college/schedule/fall-2026/acct.md); Spring 2027, 1 section (/c/coastline-college/schedule/spring-2027/acct.md) - Grading Mode: Standard Letter, Pass/No Pass QuickBooks is a complete computerized accounting system for small businesses. Topics include a review of basic accounting concepts, preparation of business reports and graphs, and the creation of a company using QuickBooks accounting. Covers creation and operation of a detailed accounting system for new and existing businesses. ### ACCT C108 — Tax Return Preparation using Turbo Tax Software - **Units:** 2 - **Hours:** 36 lecture hours - **Transfers to:** CSU - **Offered:** not on the Fall 2026, Spring 2027 schedules - Grading Mode: Standard Letter, Pass/No Pass This course introduces students to federal income tax preparation using Tax Return Preparation with Turbo Tax for Windows, the most popular software package for preparing Individual Income Tax Returns (1040). ### ACCT C111 — Advanced QuickBooks - **Units:** 2 - **Hours:** 36 lecture hours - **Advisory:** ACCT C107. - **Transfers to:** CSU - **Offered:** not on the Fall 2026, Spring 2027 schedules - Grading Mode: Standard Letter, Pass/No Pass Advanced QuickBooks covers planning and budgeting; progress billing/job costing; file importing and exporting; customizing set up; and processing of inventory, payroll, and fixed assets in addition to reports and graphs for merchandising and manufacturing businesses. ### ACCT C112 — Intermediate Accounting 1 - **Units:** 3 - **Hours:** 54 lecture hours - **Advisory:** ACCT C101. - **Transfers to:** CSU - **Offered:** Fall 2026, 1 section (/c/coastline-college/schedule/fall-2026/acct.md); Spring 2027, 1 section (/c/coastline-college/schedule/spring-2027/acct.md) - Grading Mode: Standard Letter, Pass/No Pass This course will explore topics such as accounting standards; framework underlying financial accounting; accounting information systems; income statements; balance sheets; statement of cash flows; accounting for the time value of money, cash, and receivables; and valuations of inventory. ### ACCT C113 — Intermediate Accounting 2 - **Units:** 3 - **Hours:** 54 lecture hours - **Advisory:** ACCT C101. - **Transfers to:** CSU - **Offered:** Fall 2026, 1 section (/c/coastline-college/schedule/fall-2026/acct.md); Spring 2027, 1 section (/c/coastline-college/schedule/spring-2027/acct.md) - Grading Mode: Standard Letter, Pass/No Pass Foundation acquired in ACCT C101 will be further developed through more detailed principles. Topics covered include acquisition and disposition of property, plant, and equipment; depreciation; impairments and depletion; intangible assets; current liabilities and contingencies; long-term liabilities; stockholders' equity; dilutive securities; earnings per share; and investments. This is the second semester of a three-semester sequence that will explore topics in intermediate accounting. ### ACCT C114 — Intermediate Accounting 3 - **Units:** 3 - **Hours:** 54 lecture hours - **Advisory:** ACCT C101. - **Transfers to:** CSU - **Offered:** Spring 2027, 1 section (/c/coastline-college/schedule/spring-2027/acct.md) - Grading Mode: Standard Letter, Pass/No Pass Foundation acquired in ACCT C101 will be further developed through more detailed principles. Topics covered are revenue recognition, accounting for income taxes, accounting for pensions and postretirement benefits, accounting for leases, accounting changes and error analysis, statement of cash flows and full disclosure in financial reporting. This is the third semester of a three-semester sequence that will explore topics in intermediate accounting. ### ACCT C116 — ACCT for Non-Financial Managers, Entrepreneurs, Business Owners - **Units:** 3 - **Hours:** 54 lecture hours - **Transfers to:** CSU - **Offered:** Fall 2026, 4 sections (/c/coastline-college/schedule/fall-2026/acct.md); Spring 2027, 5 sections (/c/coastline-college/schedule/spring-2027/acct.md) - Grading Mode: Standard Letter, Pass/No Pass, Pace+ Basic accounting course for managers and entrepreneurs that provides a foundation in financial analysis and decision-making tools. Develops knowledge in determining financing needs and options to facilitate continued operations as well as the future growth of organizations. ### ACCT C118 — Fundamentals of Auditing - **Units:** 3 - **Hours:** 54 lecture hours - **Advisory:** ACCT C101. - **Transfers to:** CSU - **Offered:** Fall 2026, 1 section (/c/coastline-college/schedule/fall-2026/acct.md) - Grading Mode: Standard Letter, Pass/No Pass Topics cover the process of examining and evaluating financial conditions and records. It is designed to provide a basis for an opinion concerning the reliability of the records, as evidenced by a written audit report. ### ACCT C120 — Advanced Accounting - **Units:** 3 - **Hours:** 54 lecture hours - **Advisory:** ACCT C101. - **Transfers to:** CSU - **Offered:** Spring 2027, 1 section (/c/coastline-college/schedule/spring-2027/acct.md) - Grading Mode: Standard Letter, Pass/No Pass Topics cover corporate reporting for segments; interim reporting; accounting for foreign operations; accounting for partnerships; and accounting for government entities, not-for-profit entities, estates, and trusts. Also covered are bankruptcies, equity method, consolidated financial statements, and foreign currency transactions. ### ACCT C130 — VITA 1 (Volunteer Income Tax Assistance) - **Units:** 1 - **Hours:** 18 lecture hours - **Advisory:** ACCT C103. - **Transfers to:** CSU - **Offered:** Fall 2026, 1 section (/c/coastline-college/schedule/fall-2026/acct.md); Spring 2027, 1 section (/c/coastline-college/schedule/spring-2027/acct.md) - Grading Mode: Standard Letter, Pass/No Pass To enhance each Volunteer Income Tax Assistance (VITA) student's opportunity for success in the field of Accounting by bridging the gap between educational theory and on-the-job practices. Successful completion of VITA 1 course certification in IRS provided online Basic, Advanced, and additional tax courses. The course also includes tax software training that provides skills transferable to the workplace. ### ACCT C131 — VITA 2 (Volunteer Income Tax Assistance) - **Units:** 0.5 - **Hours:** 27 lab hours - **Prerequisite:** ACCT C130 with grade of B or better. - **Transfers to:** CSU - **Offered:** Spring 2027, 1 section (/c/coastline-college/schedule/spring-2027/acct.md) - Grading Mode: Standard Letter, Pass/No Pass To enhance each Volunteer Income Tax Assistance (VITA) student's opportunity for success in the field of accounting by bridging the gap between educational theory and on-the-job practices. Successful completion of the VITA 2 course using IRS provided tax software is through completion of service hours in the VITA program that provides skills transferable to the workplace. ### ACCT C281 — Work Based Learning - **Units:** 1 - **Hours:** 90 other hours - **Prerequisite:** Be employed or volunteer in a field related to Accounting for 5 hours per week per 1 unit of Work Based Learning. - **Corequisite:** Be enrolled in a total of 7 units including Work Based Learning. - **Transfers to:** CSU - **Offered:** not on the Fall 2026, Spring 2027 schedules - Grading Mode: Standard Letter, Pass/No Pass To enhance each Work Based Learning participant's opportunity for success in the field of Accounting by bridging the gap between educational theory and on-the-job practices through individualized performance objectives related to the student's career or occupational goal in Accounting. ### ACCT C282 — Work Based Learning - **Units:** 2 - **Hours:** 180 other hours - **Prerequisite:** Be employed or volunteer in a field related to Accounting for 5 hours per week per 1 unit of Work Based Learning. - **Corequisite:** Be enrolled in a total of 7 units including Work Based Learning. - **Transfers to:** CSU - **Offered:** not on the Fall 2026, Spring 2027 schedules - Grading Mode: Standard Letter, Pass/No Pass To enhance each Work Based Learning participant's opportunity for success in the field of Accounting by bridging the gap between educational theory and on-the-job practices through individualized performance objectives related to the student's career or occupational goal in Accounting. ### ACCT C283 — Work Based Learning - **Units:** 3 - **Hours:** 270 other hours - **Prerequisite:** Be employed or volunteer in a field related to Accounting for 5 hours per week per 1 unit of Work Based Learning. - **Corequisite:** Be enrolled in a total of 7 units including Work Based Learning. - **Transfers to:** CSU - **Offered:** not on the Fall 2026, Spring 2027 schedules - Grading Mode: Standard Letter, Pass/No Pass To enhance each Work Based Learning participant's opportunity for success in the field of Accounting by bridging the gap between educational theory and on-the-job practices through individualized performance objectives related to the student's career or occupational goal in Accounting. ### ACCT C284 — Work Based Learning - **Units:** 4 - **Hours:** 360 other hours - **Prerequisite:** Be employed or volunteer in a field related to Accounting for 5 hours per week per 1 unit of Work Based Learning. - **Corequisite:** Be enrolled in a total of 7 units including Work Based Learning. - **Transfers to:** CSU - **Offered:** not on the Fall 2026, Spring 2027 schedules - Grading Mode: Standard Letter, Pass/No Pass To enhance each Work Based Learning participant's opportunity for success in the field of Accounting by bridging the gap between educational theory and on-the-job practices through individualized performance objectives related to the student's career or occupational goal in Accounting. ### ACCT C011N — Accounting for Non-Financial Business Employees (Noncredit) - **Hours:** 54 lecture hours - **Offered:** not on the Fall 2026, Spring 2027 schedules - Grading Mode: P/NP/SP Noncredit The Accounting for Non-Financial Business Employees class is designed to prepare students for entry-level and supervisory positions in numerous organizations. It is an integral component in the certificate program intended to prepare students for the skilled workforce with high-growth and high-wage employment potential. Industry need for people with financial understanding/skills is at an all-time high. According to employers, applicants and employees with the skills acquired in this course and related certificate are more likely to be hired or promoted to supervisory and leadership roles. Its goal is career-preparation and job readiness skills. This course is a noncredit course and may not be substituted or considered for equivalency with any credit course. This course may be used to partially fulfill the requirements for Retail Accounting and Technology Noncredit Certificate of Completion. Noncredit. NOT DEGREE APPLICABLE.