Accounting
6 courses · Gavilan College · 2026-2027 Catalog
Classes: Summer 2026 · Fall 2026 · Spring 2027
ACCT 20 Financial Accounting
- Units
- 4
- C-ID
- ACCT 110
An introduction to 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 the process, purpose, concepts, rules, and theory. The course will include the application of accounting principles, concepts, and theory used to accumulate and summarize financial data into financial statements. The course will include issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics. The course will include the critical analysis and interpretation of financial information and financial statements. This course has the option of a letter grade or pass/no pass. (C-ID: ACCT 110)
ACCT 21 Managerial Accounting
- Units
- 4
- Prerequisite
- ACCT 20 Financial Accounting
- C-ID
- ACCT 120
This course will study how managers use accounting information for decision making, planning, directing and controlling. Topics will include managerial control methods, cost terms, cost concepts, cost behaviors, cost accounting, cost-volume-profit analysis, variable costing, budgeting, decision making concepts and other related topics. This course has the option of a letter grade or pass/no pass. (C-ID: ACCT 120) PREREQUISITE: ACCT 20 Financial Accounting.
ACCT 103 General Office Accounting
- Units
- 3
This course is designed to prepare students for entry-level office accounting positions. Emphasis is on practical accounting applications. This course has the option of a letter grade or pass/no pass.
ACCT 105 Payroll Accounting
- Units
- 3
This is an introductory course in payroll accounting. Topics include: payroll laws and regulations, computation of wages and salaries, Social Security taxes, income tax withholding, employer taxes, payroll tax filing and reporting, and other related topics. This course has the option of a letter grade or pass/no pass.
ACCT 120 Computerized Accounting - QuickBooks
- Units
- 3
- Advisory
- CSIS 1 or CSIS 2 or the equivalent computer experience. ACCT 20 or ACCT 101 or ACCT 103 or ACCT 105 or the equivalent accounting experience
An introduction to computer-assisted accounting. Hands-on use of a microcomputer menu-driven accounting package to do general ledger, sales journal, cash receipts journal, cash payments journal, purchases journal, payroll, receivables, payables and related financial reports. This course has the option of a letter grade or pass/no pass. This course is also listed as CSIS 120. ADVISORY: CSIS 1 or CSIS 2 or the equivalent computer experience. ACCT 20 or ACCT 101 or ACCT 103 or ACCT 105 or the equivalent accounting experience.
ACCT 121 Spreadsheet - MS Excel
- Units
- 3
- Advisory
- CSIS 1 or CSIS 2 or basic keyboarding skills
This computer spreadsheet software course uses a hands-on approach to learning terms, commands, and applications of a spreadsheet program. It includes creating spreadsheets that utilize formulas, graphing, formatting, database features, and financial business calculations for decision making. This course has the option of a letter grade or pass/no pass. Also listed as ACCT 121. ADVISORY: CSIS 1 or CSIS 2 or basic keyboarding skills.