Accounting
13 courses · San Diego City College · 2026-2027 Catalog
Classes: Fall 2026 · Spring 2027
ACCT 102 Basic Accounting
- Units
- 3
- Hours
- 48 - 54 hours lecture
This course is a study of the theory and practice of the accounting process. Emphasis is placed on accounting transactions and bookkeeping. Topics include business documents; journals and ledgers; opening, adjusting and closing entries; and payroll. This course is intended for students interested in a practical approach to accounting. It can be used as preparation for the Certified Public Accountant (CPA) exam.
ACCT 116A Financial Accounting
- Units
- 4
- Hours
- 64 - 72 hours lecture
- Advisory
- ACCT 102 with a Grade of "C" or better, or equivalent
This introductory course is an overview of financial accounting, why it is important, and how it is used by investors and creditors to make decisions. It covers the accounting information system, the recording and reporting of business transactions with a focus on the accounting cycle, the applications of generally accepted accounting principles (GAAP), the classified financial statements, and statement analysis. Other topics include issues related to asset, liability, and equity valuation; revenue and expense recognition; cash flows; internal controls; and ethics. This course is intended for students majoring in accounting or other fields related to business administration.
ACCT 116B Managerial Accounting
- Units
- 4
- Hours
- 64 - 72 hours lecture
- Prerequisite
- ACCT 116A with a Grade of "C" or better, or equivalent
This course is a study of how managers use accounting information in decision-making, planning, directing operations, and controlling. The course focuses on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. Other topics include profit planning, standard costs, operations and capital budgeting, cost control, and accounting for costs in manufacturing organizations. This course is intended for students majoring in accounting or other fields related to business administration.
ACCT 119 Accounting Ethics
- Units
- 3
- Hours
- 48 - 54 hours lecture
This course provides an introduction to ethical reasoning, integrity, objectivity, independence, core values, and professional issues in accounting. Emphasis is placed on the importance of ethics in tax preparation, managerial accounting, and attest services. This course explores various models of accounting ethics through today's professional requirements of the American Institute of Certified Professional Accountant's (AICPA) Code of Professional Conduct, the State Board of Accountancy, Internal Revenue Service Circular No. 230, and other regulatory agencies. This course is intended for students majoring in Accounting, Certified Public Accountant (CPA) licensees, CPA exam applicants, Enrolled Agents, and other tax return preparers. Note: Students interested in earning Enrolled Agent, Enrolled Retirement Plan Agent, or Registered Tax Return Preparer continuing education credits with the Internal Revenue Service, must take Accounting 119 with San Diego City College.
ACCT 120 Federal Income Tax
- Units
- 3
- Hours
- 48 - 54 hours lecture
- Advisory
- Completion of or concurrent enrollment in: ACCT 116A with a Grade of "C" or better, or equivalent
This course introduces tax concepts and tax laws that govern individuals who pay federal income taxes. Emphasis is placed on recognizing the social, economic, and political factors that Congress considers when it creates tax laws. This course relates tax codes to the individual and identifies how tax planning skills can determine economic outcomes. In addition, the course demonstrates and differentiates between tax avoidance and tax evasion. It is intended for students majoring in Accounting or anyone interested in federal income tax concepts and laws.
ACCT 121 California Income Tax
- Units
- 1
- Hours
- 16 - 18 hours lecture
- Advisory
- Concurrent enrollment in: ACCT 120
This course is a study of California personal income taxation and tax planning. Emphasis is placed on tax concepts and related social economic issues rather than tax return preparation. The course distinguishes between California and federal income tax requirements. It is intended for all students interested in California income tax.
ACCT 125 Government & Not-for-Profit Accounting
- Units
- 3
- Hours
- 48 - 54 hours lecture
- Prerequisite
- ACCT 116A with a Grade of "C" or better, or equivalent
The course provides instruction in the principles of fund accounting and budgeting including revenues, appropriations, encumbrances, internal controls for both governmental and not-for-profit entities. This course is intended for students majoring in Accounting and returning students preparing for their Certified Public Accountant (CPA) exam.
ACCT 128A Recordkeeping
- Units
- 1.5
- Hours
- 24 - 27 hours lecture
This course is an introductory study of basic accounting recordkeeping procedures required to manage a business. Emphasis is placed on the practical application of recording, summarizing, and reporting business transactions for internal purposes as well as for completing federal, state, and local reporting requirements. This course is for students majoring in accounting, business studies, small business owners, and anyone interested in entry-level employment in the field.
ACCT 128B Payroll
- Units
- 1.5
- Hours
- 24 - 27 hours lecture
- Advisory
- ACCT 128A with a Grade of "C" or better, or equivalent
This course is an introductory study of the basic payroll requirements for businesses operating in California. Emphasis is placed on differentiating between employees and independent contractors, and the practical application of procedures related to payroll preparation, payroll deposits, and quarterly and annual payroll reports for the California and United States governments. This course is for students majoring in accounting, business studies, small business owners, and anyone interested in entry-level employment in the field.
ACCT 132 Internal Revenue Service Tax Training
- Units
- 1
- Hours
- 16 - 18 hours lecture
This course trains students to prepare taxes through the Volunteer Income Tax Assistance Program (VITA). The VITA Program gives low-income families in the community the opportunity to receive complementary tax preparation. Emphasis for this course is placed on tax preparer VITA certification and proficiency with the Internal Revenue Service (IRS) tax software system. Topics include an overview of the tax preparation process, Form 1040 and support schedule preparation, income definition, adjustments to income, standard and itemized deductions, credit application, and VITA program requirements. This course is intended for students majoring in accounting or business, and those students interested in tax preparation.
ACCT 135 Principles of Auditing
- Units
- 3
- Hours
- 48 - 54 hours lecture
- Prerequisite
- ACCT 116A with a Grade of "C" or better, or equivalent
This is a basic course concerned with financial statement auditing as well as other assurance services provided by professional auditors. All phases of auditing including ethics, standards, planning, fieldwork and reporting are covered. This course is intended for students majoring in Accounting.
ACCT 150 Computer Accounting Applications
- Units
- 3
- Hours
- 48 - 54 hours lecture
- Advisory
- Completion of or concurrent enrollment in: ACCT 102 with a Grade of "C" or better, or equivalent or ACCT 116A with a Grade of "C" or better, or equivalent
This course illustrates how to use accounting computer programs in a commercial business enterprise. The main objective is to provide the student with a complete guide to creating and maintaining a proper accounting system while using a popular accounting software program (QuickBooks Pro) on a personal computer. The full accounting cycle and payroll is evaluated within a typical business environment. Business transactions are identified, labeled, recorded, and processed for both service and merchandise businesses. In addition, financial statements are constructed, evaluated, and reviewed for accuracy and completeness. This course is intended for students majoring in Accounting or those interested in computer accounting programs.
ACCT 270 Accounting Internship / Work Experience
- Units
- 1-4
- Hours
- 54 - 216 hours other
This course provides on-the-job learning experiences for students employed in an accounting-related job or internship. Students develop workplace competencies, critical thinking skills, and problem solving abilities through the creation and achievement of job-related behavioral learning objectives. One unit of credit may be earned for every 54 hours of work experience. This course may be taken up to four times. A maximum of fourteen credit hours for all work experience subject areas may be earned during one enrollment period. This course is intended for students majoring in Accountancy or those interested in the accounting field.