# Accounting (ACCT) courses Rio Hondo College · 2026-2027 Catalog · 18 courses Source: https://riohondo.curriqunet.com/catalog/iq/22181/25453/24431 "Offered" lists sections in this catalog year's class schedules: Summer 2026, Fall 2026, Winter 2027, Spring 2027. ### ACCT 100 — Introduction to Accounting - **Units:** 3 - **Hours:** 54 Lecture - **Advisory:** It is advised that students have a knowledge of elementary algebra concepts and be able to read college-level texts. - **Transfers to:** CSU - **Offered:** Summer 2026, 2 sections (/c/rio-hondo-college/schedule/summer-2026/acct.md); Fall 2026, 2 sections (/c/rio-hondo-college/schedule/fall-2026/acct.md); Spring 2027, 3 sections (/c/rio-hondo-college/schedule/spring-2027/acct.md) This course provides basic knowledge of accounting terms, concepts, and procedures for a sole proprietorship form of business. Topics include analyzing and recording business transactions for service and merchandising firms and preparing simple financial statements. Accounting for cash, sales, purchases, payroll, and end-of-year procedures are presented. This course is designed for occupationally-oriented students and/or students preparing for Financial Accounting and Computerized Accounting. ### ACCT 101 — Financial Accounting - **Units:** 4 - **Hours:** 72 Lecture - **Advisory:** It is advised that students have a knowledge of elementary algebra concepts and be able to read college-level texts.; ACCT 100 - **C-ID:** ACCT 110 - **Transfers to:** CSU, UC - **Offered:** Summer 2026, 4 sections (/c/rio-hondo-college/schedule/summer-2026/acct.md); Fall 2026, 9 sections (/c/rio-hondo-college/schedule/fall-2026/acct.md); Spring 2027, 9 sections (/c/rio-hondo-college/schedule/spring-2027/acct.md) - Transfer: UC credit limitation. Students will receive credit for only one of the following courses: ACCT 101 or ACCT 101H This course is an introduction to the theory, principles, and practice of accounting and financial reporting for corporations. Topics include analysis and recording of financial transactions; preparation, analysis, and interpretation of financial statements; and accounting for assets, liabilities, and equities. Computer applications are integrated into the homework. This course is required for all accounting and business administration majors. ### ACCT 101H — Financial Accounting Honors - **Units:** 4 - **Hours:** 72 Lecture - **Prerequisite:** ENGL C1000 - **Advisory:** It is advised that students have a knowledge of elementary algebra concepts and be able to read college-level texts.; ACCT 100 - **C-ID:** ACCT 110 - **Transfers to:** CSU, UC - **Offered:** Fall 2026, 1 section (/c/rio-hondo-college/schedule/fall-2026/acct.md) - Transfer: UC credit limitation. Students will receive credit for only one of the following courses: ACCT 101 or ACCT 101H This course is an introduction to the theory, principles, and practice of accounting and financial reporting for corporations. Topics include analysis and recording of financial transactions; preparation, analysis, and interpretation of financial statements; and accounting for assets, liabilities, and equities. Computer applications are integrated into the homework. This course is required for all accounting and business administration majors. This course is intended for students eligible for the Honors Program. ### ACCT 102 — Managerial Accounting - **Units:** 4 - **Hours:** 72 Lecture - **Prerequisite:** ACCT 101 or ACCT 101H - **C-ID:** ACCT 120 - **Transfers to:** CSU, UC - **Offered:** Summer 2026, 1 section (/c/rio-hondo-college/schedule/summer-2026/acct.md); Fall 2026, 5 sections (/c/rio-hondo-college/schedule/fall-2026/acct.md); Spring 2027, 6 sections (/c/rio-hondo-college/schedule/spring-2027/acct.md) - Transfer: UC credit limit. Students will receive credit for only one of the following courses: ACCT 102 or ACCT 102H This course introduces students to the fundamentals of managerial accounting for decision making. Topics include manufacturing cost accounting, cost allocation, cost-volume-profit analysis, absorption and variable costing, differential analysis for decision making, capital investment analysis, budgeting, standard costing, responsibility accounting centers, activity-costing, just-in-time environments, and financial statement analysis. Computer applications are integrated into the homework. This course is required for all accounting and business administration majors. ### ACCT 102H — Managerial Accounting Honors - **Units:** 4 - **Hours:** 72 Lecture - **Prerequisite:** ACCT 101 or ACCT 101H, ENGL C1000 - **C-ID:** ACCT 120 - **Transfers to:** CSU, UC - **Offered:** Fall 2026, 1 section (/c/rio-hondo-college/schedule/fall-2026/acct.md) - Transfer: UC credit limit. Students will receive credit for only one of the following courses: ACCT102 or ACCT 102H This course introduces students to the fundamentals of managerial accounting for decision making. Topics include manufacturing cost accounting, cost allocation, cost-volume-profit analysis, absorption and variable costing, differential analysis for decision making, capital investment analysis, budgeting, standard costing, responsibility accounting centers, activity-costing, just-in-time environments, and financial statement analysis. Computer applications are integrated into the homework. This course is required for all accounting and business administration majors. This course is intended for students eligible for the Honors Program. ### ACCT 103 — Payroll Accounting - **Units:** 3 - **Hours:** 54 Lecture - **Advisory:** ACCT 100 or ACCT 101 - **Transfers to:** CSU - **Offered:** Fall 2026, 1 section (/c/rio-hondo-college/schedule/fall-2026/acct.md); Spring 2027, 1 section (/c/rio-hondo-college/schedule/spring-2027/acct.md) This course combines basic accounting skills with specialized training in payroll accounting to prepare students for entry-level positions within the payroll segment of accounting. The course is designed for accounting majors and students interested in pursuing an entry-level position within the payroll segment of accounting: it provides a comprehensive overview of federal and state payroll laws and these laws’ effects on payroll records and required government reports. ### ACCT 104 — Introduction to Governmental and Not-For-Profit Accounting - **Units:** 3 - **Hours:** 54 Lecture - **Prerequisite:** ACCT 101 - **Transfers to:** CSU - **Offered:** Spring 2027, 1 section (/c/rio-hondo-college/schedule/spring-2027/acct.md) This course is an introduction to the fundamentals of government and not-for-profit accounting. The emphasis of the course is placed on accounting for various fund types and restrictions relevant to government and not-for-profit agencies, with both theoretical and practical aspects explored. Topics include budgets, revenues, expenditures, tax levies, appropriations, general fund, special fund, and financial statements for government and not-for-profit entities. This course is designed for students interested in furthering their educational requirements for the CPA exam and/or pursuing an entry-level position in government and not-for-profit accounting. ### ACCT 105 — Income Tax Accounting - **Units:** 4 - **Hours:** 72 Lecture - **Advisory:** ACCT 101 - **Transfers to:** CSU - **Offered:** Fall 2026, 2 sections (/c/rio-hondo-college/schedule/fall-2026/acct.md) This course covers federal and California State income tax laws and preparation as they relate to individuals and small business entities. Emphasis is placed upon income inclusion, exclusion, exemptions, capital gains and losses, and business and individual deductions. Students who successfully complete the course with at least a “C” grade will be certified by the California Tax Education Council as fulfilling the state’s 60-hour qualifying education requirement (45 federal hours and 15 California hours) to become a registered tax preparer. ### ACCT 106 — Computerized Accounting - **Units:** 3 - **Hours:** 36 Lecture, 54 Lab - **Advisory:** ACCT 100 and ACCT 101 - **Transfers to:** CSU - **Offered:** Fall 2026, 1 section (/c/rio-hondo-college/schedule/fall-2026/acct.md) This course is designed to provide students with a sound, basic knowledge of how computerized integrated accounting systems function. Students process accounting data using receivables, payables, inventory, payroll, and project modules. This course is designed for accounting majors, students interested in starting a small business, and students interested in pursuing entry-level positions in the field of accounting. ### ACCT 107 — Accounting Ethics - **Units:** 3 - **Hours:** 54 Lecture - **Prerequisite:** ACCT 101 - **Transfers to:** CSU - **Offered:** Spring 2027, 1 section (/c/rio-hondo-college/schedule/spring-2027/acct.md) This course is an introduction to professional ethics in accounting and business environments. The course covers principles and core philosophies of ethics by examining accountants’ roles in different aspects of the accounting profession such as auditing, management, and taxation. It prepares students to develop their framework for making ethical decisions in the profession by learning how to ask questions and analyze ethical issues encountered in the accounting field. This course is designed for students pursuing an accounting certificate or degree, and for students looking to satisfy the accounting ethics requirement for the CPA exams. ### ACCT 108 — Volunteer Income Tax Assistance Program I - **Units:** 2 - **Hours:** 36 Lecture - **Advisory:** ACCT 105 - **Transfers to:** CSU - **Offered:** Winter 2027, 1 section (/c/rio-hondo-college/schedule/winter-2027/acct.md) This is the first course in a sequence of two courses designed for students who want to be a part of the Volunteer Income Tax Assistance (VITA) program at Río Hondo College. The course covers federal and California tax theories and laws appropriate for the current tax year, and students apply their knowledge by taking the I.R.S. exams for VITA volunteers. Upon successful completion of the I.R.S. VITA Basic and Intermediate exams, students are able to assist low-income individuals and families with tax return preparation through the VITA program for the current year. ### ACCT 109 — Volunteer Income Tax Assistance Program II - **Units:** 1 - **Hours:** 9 Lecture, 27 Lab - **Prerequisite:** ACCT 108 - **Transfers to:** CSU - **Offered:** Spring 2027, 1 section (/c/rio-hondo-college/schedule/spring-2027/acct.md) This is the second course in a sequence of two courses designed for students who want to volunteer in the Volunteer Income Tax Assistance (VITA) program at Río Hondo College. This course allows students who have successfully passed ACCT108 to apply their tax knowledge by assisting low income individuals and families with tax return preparation through the VITA program for the current year. Students learn to use the tax software (e.g., TaxWise) to file individual federal and state income tax returns accurately within the scope of the VITA program. Students learn how to develop a system of quality control for actual taxpayer returns, and develop communication skills through interviews with taxpayers and in explaining tax return results. This course is offered on a pass/no pass basis. ### ACCT 110 — Excel for Business and Accounting - **Units:** 1 - **Hours:** 13.5 Lecture, 13.5 Lab - **Prerequisite:** ACCT 101 - **Advisory:** CIT 117 - **Transfers to:** CSU - **Offered:** not on the Summer 2026, Fall 2026, Winter 2027, Spring 2027 schedules This course is designed for students seeking to enhance entry-level Microsoft Excel spreadsheet skills in a business and accounting environment. Students learn how and why Excel is used for analyzing data, managing budgets, forecasting and modeling financial performance in business. ### ACCT 203 — Introduction to Cost Accounting - **Units:** 3 - **Hours:** 54 Lecture - **Prerequisite:** ACCT 101 - **Transfers to:** CSU - **Offered:** Spring 2027, 1 section (/c/rio-hondo-college/schedule/spring-2027/acct.md) This course applies a logical approach to the fundamentals of cost accounting as applied to a manufacturing business, as well as the use of cost data in management decisions. Principles and procedures of cost systems are presented first in an overview, then discussed and illustrated in detail. The course provides thorough coverage of job order costing, process costing, and standard costs. Analysis of cost data is integrated with discussions of cost accounting systems and procedures. Students also evaluate quantitative and qualitative data to assist management with strategic decision-making, planning, and controlling. This course is designed for accounting majors and those interested in furthering their knowledge and understanding of managerial accounting. ### ACCT 204 — Forensic Accounting - **Units:** 3 - **Hours:** 54 Lecture - **Prerequisite:** ACCT 101 - **Transfers to:** CSU - **Offered:** Fall 2026, 1 section (/c/rio-hondo-college/schedule/fall-2026/acct.md) This course investigates financial information for potential evidence of crimes. Forensic accountants use accounting, auditing, and investigative skills to understand whether a person or company has committed financial misconduct, such as embezzlement or fraud. The course is a comprehensive introduction to forensic accounting, fraud detection, and deterrence. Students gain knowledge in practical tools accounting professionals use to maximize auditing and analytic capabilities, detect fraud, and comply with documentation requirements. This course is designed for accounting majors and those interested in furthering their knowledge and understanding in forensic accounting. ### ACCT 205 — Auditing - **Units:** 3 - **Hours:** 54 Lecture - **Prerequisite:** ACCT 101 - **Transfers to:** CSU - **Offered:** Spring 2027, 1 section (/c/rio-hondo-college/schedule/spring-2027/acct.md) This introductory course provides students with a foundational understanding of auditing concepts. Students explore the roles and responsibilities of auditors, the audit process, and the importance of internal controls. Key topics include risk assessment, audit planning, evidence collection, and reporting. Real-world case studies and auditing standards are applied to enhance critical thinking and practical decision-making skills in various auditing scenarios. This course is designed for accounting majors and those interested in furthering their knowledge and understanding of auditing. ### ACCT 290 — Work Experience Education/Internship for Accounting-Related Fields - **Units:** 1-4 - **Hours:** 3 Lecture, 54-216 Lab - **Advisory:** It is advised that students be able to engage in written composition at a college level and read college-level texts. - **Transfers to:** CSU - **Offered:** Spring 2027, 5 sections (/c/rio-hondo-college/schedule/spring-2027/acct.md) This course supports and reinforces on-the-job training in business and industrial establishments under supervision of a college instructor. Training is informed by learning objectives. The student will be working in a skilled or professional level assignment in their area of vocational interest and will meet performance objectives related to instruction that are above and beyond the conditions of regular employment. This course is intended for students whose job is related to the field of accounting and have completed or enrolled in the appropriate coursework. This course may be taken once and repeated for a maximum of 16 units. Contact the Work Experience Education Office regarding re-enrollment procedures. ### ACCT 299 — Directed Study: Accounting - **Units:** 1-3 - **Hours:** 54-162 Lab - **Transfers to:** CSU - **Offered:** not on the Summer 2026, Fall 2026, Winter 2027, Spring 2027 schedules Independent Study/Directed Study is intended for students who have the ability to assume responsibility for independent work and to prepare written or oral reports and/ or appropriate projects. To enroll in an independent study/directed study course, students must possess a 2.5 overall grade point average, a 3.0 grade point average in the discipline of study being requested, or receive an exception from the instructor. Independent Studies/Directed Studies may be developed from any topic arising from or related to a course of study that will result in developing depth and breadth in that subject area. Students are expected to meet on a regular basis with their faculty sponsor and submit a final report or project, and student progress shall be evaluated at regular intervals. Academic standards for Independent Studies/Directed Studies shall be the same as those for other courses. Units are awarded in accordance to Title V regulations, with one unit of credit awarded for 54 hours of Directed Studies, six (6) hours of which must be with an instructor. The instructor is responsible for monitoring student progress through the semester. Students may take Directed Study courses for a maximum of three (3) units within a discipline, and may not accumulate more than a total of nine (9) units college wide.