Accounting
15 courses · Evergreen Valley College · 2025-2026 Catalog
Classes: Summer 2026
ACCTG 001A Principles of Financial Accounting
- Units
- 4
- Hours
- Lecture Hours: 4
- Prerequisite
- ACCTG 101 with C or better or eligible for transfer level mathematics
- Transfers to
- CSU, UC
- C-ID
- ACCT 110
This introductory course is designed for transfer students in business, information systems, and/or accounting. Topics include the accounting cycle, preparation and analysis of financial statements, internal control, depreciation, inventories, receivables, liabilities, stockholders' equity, ethical issues, and accounting as a decision-making tool.
ACCTG 001B Managerial Accounting
- Units
- 4
- Hours
- Lecture Hours: 4
- Prerequisite
- ACCTG 001A with a C or better or equivalent
- Transfers to
- CSU, UC
- C-ID
- ACCT 120
This course introduces students to managerial decision-making using accounting information. Topics include the master budget, static and flexible budgets, capital budgeting techniques, cost-volume-profit relationships, contribution margin approach to decision-making, cost behavior analysis, job order and process costing, activity-based costing and just-in-time manufacturing. Other topics include standard costing, responsibility accounting, cost performance reporting, special business decisions, incremental analysis, break-even analysis, and pricing under absorption and variable costing.
ACCTG 022 Payroll Accounting
- Units
- 4
- Hours
- Lecture Hours: 4
- Prerequisite
- ACCTG 001A or ACCTG 101 with C or better
- Transfers to
- CSU
This course is an introduction to payroll accounting laws and procedures that affect payroll calculations, benefits, and deductions for federal and state tax filing and forms. The material is presented through lecture, discussion and a comprehensive payroll project.
ACCTG 030 QuickBooks
- Units
- 3
- Hours
- Lecture Hours: 2.5, Lab Hours: 1.5
- Prerequisite
- ACCTG 101 or ACCTG 001A with a C or better
- Transfers to
- CSU
This course provides hands-on computer based accounting using QuickBooks, which includes behind-the-scenes accounting. Proper use of QuickBooks business forms for recording sales and receivables, payables and purchases, and payroll will be presented. It will also provide the opportunity to explore various methods of business problem solving.
ACCTG 040A Accounting for Governments & Nonprofits
- Units
- 5
- Hours
- Lecture Hours: 5
- Prerequisite
- ACCTG 001A with C or better
- Transfers to
- CSU
An introduction to Fund Accounting used by local governments and nonprofit organizations.
ACCTG 062 Cost Accounting
- Units
- 5
- Hours
- Lecture Hours: 5
- Prerequisite
- ACCTG 001B with C or better
- Transfers to
- CSU
This course provides students with cost accounting principles, including essentials of job order, process cost, and standard cost accounting systems. The central focus of the course is how cost accounting helps managers make better decisions for planning, controlling, and analyzing profitability in a business environment as well as costing concepts for products, services, and customers. Topics covered in this course are of significant value in personal financial management as well.
ACCTG 063 Intermediate Accounting
- Units
- 5
- Hours
- Lecture Hours: 5
- Prerequisite
- ACCTG 001B with C or better
- Transfers to
- CSU, UC
This course will cover comprehensive and up-to-date accounting topics. Topics will include the conceptual framework of accounting, income statement, balance sheet and statement of cash flows, inventory, plant assets, depreciation, intangible assets and investments. Emphasis will be placed on the study of Generally Accepted Accounting Principles and their impact on the financial statement presentation required by the Financial Accounting Standards Board.
ACCTG 095 Individual Income Tax CTEC Approved
- Units
- 5
- Hours
- Lecture Hours: 5
- Transfers to
- CSU
This is a comprehensive Income Tax Course (Part I--Basic; and Part II--Intermediate) with materials prepared by "The Income Tax School." "The Income Tax School" has received approval by the California Tax Education Council (CTEC) to provide a comprehensive Federal and California State Income Tax Course to fulfill the 60-hour qualifying education requirement mandated by California State Law. The material is presented through lecture, discussion, and review problems.
ACCTG 096A Federal Income Taxation of Corporations
- Units
- 3
- Hours
- Lecture Hours: 3
- Prerequisite
- ACCTG 095 or ACCTG 097 with C or better
- Transfers to
- CSU
This income tax course focuses on the federal taxation of C corporations, and estates and trusts. Also covered are the filing requirements for exempt organizations and retirement plans, and the basic accounting structure of a corporation.
ACCTG 096B Federal Income Taxation of Partnerships
- Units
- 3
- Hours
- Lecture Hours: 3
- Prerequisite
- ACCTG 095 or ACCTG 097 with C or better
- Transfers to
- CSU
This income tax course focuses on the federal taxation of partnerships and S corporations. Also covered is the basic accounting structure of partnerships and S corporations.
ACCTG 096C Advanced Federal Income Taxation
- Units
- 3
- Hours
- Lecture Hours: 3
- Transfers to
- CSU
This course familiarizes students with current federal taxation practice and procedures, and provides a review for the Enrolled Agent exam that is administered by the Internal Revenue Services.
ACCTG 097 Introduction to Income Tax
- Units
- 3
- Hours
- Lecture Hours: 3
- Transfers to
- CSU
This course provides students with an introduction to Federal Individual Income Taxation with emphasis on statutory materials, principles, procedures and terminology. Special attention is given to tax problems encountered by individual taxpayers and the basic concepts of gross income, exclusions, adjusted gross income, deductions, exemptions, and tax credits. Tax planning techniques will be explored.
ACCTG 101 Bookkeeping for Small Business
- Units
- 3
- Hours
- Lecture Hours: 2.5, Lab Hours: 1.5
- Transfers to
- CSU
This course is an introduction to accounting principles and procedures that apply to the operations of a small business. The material is presented through lecture and simulation activities including online computer activities. Transactions are analyzed and processed, financial statements are developed, and records are adjusted and closed for a complete accounting cycle for service and merchandising businesses. This course helps to prepare students for positions as accounting assistants or entry level bookkeepers. Course management software will be used to enhance learning.
ACCTG 138 Work Experience
- Units
- 1-8
- Hours
- Lab Hours: 2.07
- Transfers to
- CSU
Occupational Work Experience is designed for students who work or volunteer in a field related to their career major. Students are required to provide evidence that they are enrolled in a career program (e.g., education plan or coursework in a career/occupational subject area). Students can earn one unit of credit for each 60 hours of unpaid volunteer time or 75 hours of paid work during the semester. Students can repeat Career/Occupational Work Experience, combined with General Work Experience, or alone, up to a maximum of 16 units. Internship/job placement is not guaranteed.
ACCTG 510 Money Management
- Units
- 0
- Hours
- Lecture Hours: 2
This course aims to teach a variety of personal finance skills that will help students to begin to budget, save, and spend money in a way that will help reach their life goals. Topics include banking, establishing and managing credit, budgeting and paying for college.