Accounting
10 courses · San Diego Mesa College · 2026-2027 Catalog
Classes: Fall 2026 · Spring 2027
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 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 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 201A Intermediate Accounting I
- Units
- 3
- Hours
- 48 - 54 hours lecture
- Prerequisite
- ACCT 116A with a Grade of "C" or better, or equivalent
This course introduces students to intermediate theory, concepts, standards, and principles of financial accounting, with an emphasis on corporate financial statements. Topics include the acquisition, valuation, and disposition of assets as well as the identification and reporting of current liabilities. This course is intended for students majoring in the field of accounting and those interested in upgrading their accounting job/career skills.
ACCT 201B Intermediate Accounting II
- Units
- 3
- Hours
- 48 - 54 hours lecture
- Prerequisite
- ACCT 201A with a Grade of "C" or better, or equivalent
This course is a continuation of intermediate financial accounting standards, theory, and principles. Topics include the valuation and presentation of liabilities and stockholders' equity; revenue recognition; leases; and tax accounting. This course is intended for students majoring in the field of accounting and those interested in upgrading their accounting job/career skills.
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.