Accounting
7 courses · Cuesta College · 2026-2027 Catalog
Classes: Summer 2026 · Fall 2026
ACCT 201A FINANCIAL ACCOUNTING
- Units
- 4
- Hours
- 4 hours per week: (4.00 lecture hours/0.00 lab hours/0.00 activity hours)
- Advisory
- Elementary Algebra or eligibility for transfer level math using the current college process
- Transfers to
- CSU, UC
- C-ID
- ACCT 110
Explores what financial accounting is, why it is important, and how it is used by investors and creditors to make decisions. Covers the accounting information system and the recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, the classified financial statements, and statement analysis. Includes issues relating to asset, liability and equity valuation, revenue and expense recognition, cash flow, internal controls and ethics.
ACCT 201B MANAGERIAL ACCOUNTING
- Units
- 4
- Hours
- 4 hours per week: (4.00 lecture hours/0.00 lab hours/0.00 activity hours)
- Prerequisite
- ACCT 201A
- Advisory
- Elementary Algebra or eligibility for transfer level math using the current college process
- Transfers to
- CSU, UC
- C-ID
- ACCT 120
Examines how managers use accounting information in decision-making, planning, directing operations and controlling costs. Focuses on cost terms and concepts, cost behavior, cost structure and cost-volume-profit analysis. Examines profit planning, standard costs, operations and capital budgeting, cost control and accounting for costs in manufacturing organizations.
ACCT 203 TAX ACCOUNTING
- Units
- 4
- Hours
- 4 hours per week: (4.00 lecture hours/0.00 lab hours/0.00 activity hours)
- Transfers to
- CSU
Presents current Federal and California income tax law as it relates to individuals, emphasizing practical application, tax planning and tax form preparation. Introduces the principles of accounting as related to income tax preparation.
ACCT 251 ELEMENTS OF ACCOUNTING FOR BUSINESS INCLUDING AGRICULTURAL BUSINESS
- Units
- 4
- Hours
- 4 hours per week: (4.00 lecture hours/0.00 lab hours/0.00 activity hours)
- Transfers to
- CSU
- C-ID
- AG-AB 128
Provides a study of the principles of accounting for small business including agricultural business. Principles include types of records required, their use and how to compute and use measures of earnings and cost of production to improve business and agribusiness efficiencies. Income tax, Social Security, and employee payroll records also included. Application of these concepts and methods will include hands-on projects to develop computer-based solutions for a business or agribusiness. Students will choose a business focus from agricultural, service or retail merchandiser businesses.
ACCT 252A COMPUTERIZED ACCOUNTING - QUICKBOOKS I
- Units
- 2
- Hours
- 2 hours per week: (2.00 lecture hours/0.00 lab hours/0.00 activity hours)
- Transfers to
- CSU
Provides students with the knowledge, skills, and practice needed to use microcomputers for accounting applications. Includes inputting and electronically managing general journal, specialized journals, financial statement analysis, payroll, inventory, accounts receivable, accounts payable, depreciation, and other accounting applications. Provides training for entry-level computerized bookkeepers, small business owners, and students pursuing further accounting courses.
ACCT 252B COMPUTERIZED ACCOUNTING - QUICKBOOKS II
- Units
- 2
- Hours
- 2 hours per week: (2.00 lecture hours/0.00 lab hours/0.00 activity hours)
- Prerequisite
- ACCT 252A
- Transfers to
- CSU
Expands upon the knowledge of using Quickbooks for more advanced reporting, including inventory management, payroll, and financial reports.
ACCT 253 WORK EXPERIENCE IN ACCOUNTING
- Units
- 0.5 to 4
- Hours
- 1.5 to 12 hours per week: (0.00 - 0.00 lecture hours/0.00 - 0.00 lab hours/1.50 - 12.00 work experience hours)
- Transfers to
- CSU
Provides opportunities for students in Accounting to connect academic curricula to experiential learning in the workplace as an internship, Service Learning placement or general employment. Allows students to develop and work on learning objectives in workplace competencies and technical skills relevant for their course of study and career pathway. Students must work 54 hours for each unit of credit earned, in half-unit increments (27 hours), up to a maximum of 4 units. Employment can be paid or unpaid.