{
  "college": "porterville-college",
  "edition": "2026-2027",
  "code": "ACCT",
  "name": "Accounting",
  "sourceUrl": "https://reg-prod.ec.kccd.edu/StudentRegistrationSsb/ssb/term/termSelection?mode=courseSearch",
  "courses": [
    {
      "code": "ACCT P99Z",
      "subject": "ACCT",
      "number": "P99Z",
      "title": "Computerized Accounting Application",
      "units": "0",
      "hours": "Total 36 hours",
      "cid": [],
      "transfer": [],
      "description": "This course introduces the computer-based accounting package QuickBooks to handle general ledger accounting for a business. [Equivalent P900Z].",
      "notes": [],
      "offered": []
    },
    {
      "code": "ACCT P110",
      "subject": "ACCT",
      "number": "P110",
      "title": "Financial Accounting",
      "units": "3",
      "hours": "Total lecture 54 hours",
      "prerequisite": "Elementary Algebra Equivalent or higher. Excluding STAT C1000.",
      "cid": [
        "ACCT 110"
      ],
      "transfer": [
        "CSU",
        "UC"
      ],
      "description": "This course is the first part of the introduction to the basics of accounting and provides students with a working knowledge of the concepts, purposes, and basic principles of accounting within the business system. Topics include preparing, analyzing, and interpreting the complete accounting cycles of service and merchandising business; concepts of accruals, deferrals, and valuation; and computerized accounting systems using commercial general ledger software",
      "notes": [
        "Degree applicable"
      ],
      "offered": [
        {
          "term": "fall-2026",
          "name": "Fall 2026",
          "sections": 4,
          "open": 3,
          "url": "/c/porterville-college/schedule/fall-2026/acct/#acct-p110",
          "subject": "ACCT"
        },
        {
          "term": "spring-2027",
          "name": "Spring 2027",
          "sections": 2,
          "open": 2,
          "url": "/c/porterville-college/schedule/spring-2027/acct/#acct-p110",
          "subject": "ACCT"
        }
      ]
    },
    {
      "code": "ACCT P120",
      "subject": "ACCT",
      "number": "P120",
      "title": "Managerial Accounting",
      "units": "3",
      "hours": "Total lecture 54 hours",
      "prerequisite": "Accounting P110 or equivalent, with a \"C\" or better.",
      "cid": [
        "ACCT 120"
      ],
      "transfer": [
        "CSU",
        "UC"
      ],
      "description": "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.",
      "notes": [
        "Degree applicable"
      ],
      "offered": [
        {
          "term": "fall-2026",
          "name": "Fall 2026",
          "sections": 3,
          "open": 3,
          "url": "/c/porterville-college/schedule/fall-2026/acct/#acct-p120",
          "subject": "ACCT"
        },
        {
          "term": "spring-2027",
          "name": "Spring 2027",
          "sections": 2,
          "open": 1,
          "url": "/c/porterville-college/schedule/spring-2027/acct/#acct-p120",
          "subject": "ACCT"
        }
      ]
    }
  ]
}