Accounting ACCT

3 courses · Porterville College · 2026-2027 Catalog

Classes: Fall 2026 · Spring 2027

ACCT P99Z Computerized Accounting Application

Units
0
Hours
Total 36 hours

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

Not on the Summer 2026, Fall 2026, Spring 2027 schedules.

ACCT P110 Financial Accounting

Units
3
Hours
Total lecture 54 hours
Prerequisite
Elementary Algebra Equivalent or higher. Excluding STAT C1000.
Transfers to
CSU, UC
C-ID
ACCT 110

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

Offered: Fall 2026 (4 sections) · Spring 2027 (2 sections)

ACCT P120 Managerial Accounting

Units
3
Hours
Total lecture 54 hours
Prerequisite
Accounting P110 or equivalent, with a "C" or better.
Transfers to
CSU, UC
C-ID
ACCT 120

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.

Offered: Fall 2026 (3 sections) · Spring 2027 (2 sections)

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