# Accounting (ACCT) courses

Porterville College · 2026-2027 Catalog · 3 courses

Source: https://reg-prod.ec.kccd.edu/StudentRegistrationSsb/ssb/term/termSelection?mode=courseSearch

"Offered" lists sections in this catalog year's class schedules: Summer 2026, Fall 2026, Spring 2027.

### ACCT P99Z — Computerized Accounting Application

- **Units:** 0
- **Hours:** Total 36 hours
- **Offered:** not on the Summer 2026, Fall 2026, Spring 2027 schedules

This course introduces the computer-based accounting package QuickBooks to handle general ledger accounting for a business. [Equivalent P900Z].

### ACCT P110 — Financial Accounting

- **Units:** 3
- **Hours:** Total lecture 54 hours
- **Prerequisite:** Elementary Algebra Equivalent or higher. Excluding STAT C1000.
- **C-ID:** ACCT 110
- **Transfers to:** CSU, UC
- **Offered:** Fall 2026, 4 sections (/c/porterville-college/schedule/fall-2026/acct.md); Spring 2027, 2 sections (/c/porterville-college/schedule/spring-2027/acct.md)
- Degree applicable

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

### ACCT P120 — Managerial Accounting

- **Units:** 3
- **Hours:** Total lecture 54 hours
- **Prerequisite:** Accounting P110 or equivalent, with a "C" or better.
- **C-ID:** ACCT 120
- **Transfers to:** CSU, UC
- **Offered:** Fall 2026, 3 sections (/c/porterville-college/schedule/fall-2026/acct.md); Spring 2027, 2 sections (/c/porterville-college/schedule/spring-2027/acct.md)
- Degree applicable

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.