Accounting
22 courses · Santa Ana College · 2026-2027 Catalog
Classes: Fall 2026 · Spring 2027
ACCT 010 Accounting Procedures
- Units
- 3
- Hours
- 54 Lecture
This course introduces the students to the accounting cycle including journal entries, general ledger, the adjustment process, and the related financial statements. The course is designed to prepare students for Accounting 101 and/or occupations in bookkeeping.
ACCT 015 Education and Financial Pathways for Justice-Impacted Students
- Units
- 1
- Hours
- 18 Lecture
This course introduces justice-impacted students to education and entrepreneurship pathways while emphasizing financial literacy, business planning, and the role of accounting in managing personal and business finances. Students will explore career options, develop startup skills, and create actionable post-release plans for education or self-employment success. This class is part of the SAC “Prison Education Initiative” designed for “Inside Scholars” at the Theo Lacy facility only.
ACCT 032 Payroll Accounting
- Units
- 2
- Hours
- 36 Lecture
This course covers accounting for payroll and worker's compensation. Calculation of payroll, payroll taxes, and the related forms and deposit requirements are covered.
ACCT 101 Financial Accounting
- Units
- 4
- Hours
- 72 Lecture
- Transfers to
- CSU, UC
- C-ID
- ACCT 110
The study of accounting as an information system, examining why it is important, and how it is used by investors and creditors to make decisions. Coverage includes the accounting information system and the recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, the classified financial statements, and statement analysis. It also includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls and ethics.
ACCT 102 Managerial Accounting
- Units
- 4
- Hours
- 72 Lecture
- Prerequisite
- Completion with a grade of "C" or better or a Passing grade in: ACCT 101
- Transfers to
- CSU, UC
- C-ID
- ACCT 120
Study of the use and reporting of accounting data for managerial planning, cost control, and decision making purposes. The course includes broad coverage of concepts, classifications, and behaviors of costs. Topics include cost systems, the analysis and use of cost information, cost-volume-profit analysis, contribution margin, profit planning, standard costs, relevant costs, and capital budgeting.
ACCT 104 Federal and California Taxes
- Units
- 4
- Hours
- 72 Lecture
- Transfers to
- CSU
Learn how to prepare federal and California state income tax returns for the individual. Learn tax theory and rules behind the Form 1040 and the most common IRS Schedules, such as Schedules A, B, C, D, E, and common income adjustments and tax credits. This course is CTEC qualified. This course may be repeatable as continuing education for professional certification.
ACCT 106 Work Experience - Accounting
- Units
- 1-4
- Hours
- 54-216 Lab
- Transfers to
- CSU
This work experience course of supervised employment is designed to assist students to acquire desirable work habits, attitudes and skills in a field related to the students’ major so as to enable them to become productive employees. This course also provides students with career awareness for jobs. 54 hours of paid work equals one unit of course credit. Student repetition is allowed per Title 5, section 55253. Students may earn a maximum of 14 units of credit for work experience.
ACCT 108 Tax Practices and Procedures
- Units
- 3
- Hours
- 54 Lecture
- Transfers to
- CSU
The course covers various special topics in tax, including specialized returns and taxpayers; practices, procedures and representation before the IRS and completion of the tax filing process. This course may be repeatable as continuing education for professional certification.
ACCT 113 Intermediate Income Taxes – Corporations
- Units
- 2
- Hours
- 36 Lecture
- Transfers to
- CSU
This course covers income tax theory, concepts and regulations relating to corporations. The course includes the federal and California tax systems and income taxation relating to Corporations as well as basic tax research and ethical implications. This course includes coverage of both C Corporations and S Corporations.
ACCT 114 Intermediate Income Taxes - Partnerships and LLCs
- Units
- 2
- Hours
- 36 Lecture
- Transfers to
- CSU
This course covers income tax theory, concepts, and regulations relating to partnerships. The course includes the federal and California tax systems and income taxation relating to partnerships and other forms of business such as LLCs as well as basic tax research and ethical implications.
ACCT 120 QuickBooks Online
- Units
- 4
- Hours
- 72 Lecture
- Transfers to
- CSU
This course will instruct students on using QuickBooks Online software in the business environment for the preparation of accounting information. The course will cover accounting theory and practical knowledge of QuickBooks Online on topics that include company file setup, customizing QuickBooks, recording customer and vendor transactions, bank reconciliations, creation of accounting reports, customization, inventory management, time and billing, payroll setup, payroll processing, estimates and adjustments, and year-end procedures. This course will assist in preparing students for the QuickBooks Online Certified User exam.
ACCT 124 Computerized Income Tax Preparation
- Units
- 2
- Hours
- 36 Lecture
- Transfers to
- CSU
This course provides a student with practical knowledge of Federal income tax preparation and the income tax formula using commercial tax software.
ACCT 125 Volunteer Income Tax Assistance (VITA) I
- Units
- 2
- Hours
- 36 Lecture
- Advisory
- Completion with a grade of "C" or better or a Passing grade in: ACCT 104
- Transfers to
- CSU
This course will cover Federal and California individual income tax theories and laws to prepare students to successfully pass the IRS-provided online Basic, Advanced, and additional tax exams and be eligible to volunteer in the IRS-sponsored Volunteer Income Tax Assistance (VITA) program. The successful completion of the course and passing the exams will prepare students to work as an intern or volunteer at a VITA site to prepare tax returns and have face-to-face interaction with taxpayers.
ACCT 126 Work Experience - VITA
- Units
- 1-4
- Hours
- 54-216 Lab
- Transfers to
- CSU
This work experience course of supervised employment is designed to assist students that are participating in the Volunteer Income Tax Assistance (VITA) Program to acquire desirable work habits, attitudes and skills in a field related to the students’ major so as to enable them to become productive employees. This course also provides students with career awareness for jobs. 54 hours of paid work equals one unit of course credit. Student repetition is allowed per Title 5, section 55253. Students may earn a maximum of 14 units of credit for work experience.
ACCT 198 Topics
- Units
- 1-4
- Hours
- 18-72 Lecture
- Transfers to
- CSU
Courses on a variety of contemporary topics will be offered to meet the interests and needs of students in Accounting.
ACCT 204 Managerial Cost Accounting
- Units
- 3
- Hours
- 54 Lecture
- Prerequisite
- Completion with a grade of "C" or better or a Passing grade in: ACCT 102
- Transfers to
- CSU
Study of cost behavior, cost accounting, and cost control; the use of accounting information for management planning and decision making; cost systems, budgeting, and financial performance analysis.
ACCT 205 Intermediate Accounting I
- Units
- 4
- Hours
- 72 Lecture
- Prerequisite
- Completion with a grade of "C" or better or a Passing grade in: ACCT 102
- Transfers to
- CSU
An intermediate study of accounting theory and the conceptual framework; preparation of income statements and comprehensive income, balance sheets and statements of cash flows. Coverage includes present value; and accounting concepts related to the asset side of the balance sheet.
ACCT 206 Intermediate Accounting II
- Units
- 4
- Hours
- 72 Lecture
- Prerequisite
- Completion with a grade of "C" or better or a Passing grade in: ACCT 205
- Transfers to
- CSU
Second course in intermediate series in financial accounting that covers current and long-term liabilities, income taxes, pensions and post-retirement benefits, leases, stockholders' equity, earnings per share, and statement of cash flows. In addition, changes and/or in accounting methods, accounting estimates, or reporting entity are analyzed. Disclosure issues in financial statements are also addressed.
ACCT 207 Data Analytics for Accounting & Business Majors
- Units
- 4
- Hours
- 72 Lecture
- Transfers to
- CSU
Data Analytics for Accounting & Business Majors is designed for Business Majors, but students from many different disciplines could benefit from it. The course introduces students to the tools necessary to analyze data, understand it, and incorporate it into useful information to help guide business decisions and strategies of organizations.
ACCT 210 Accounting Information Systems
- Units
- 4
- Hours
- 72 Lecture
- Prerequisite
- Completion with a grade of "C" or better or a Passing grade in: ACCT 101
- Transfers to
- CSU
Introductory course to accounting information systems that applies accounting principles using database and spreadsheet software. Designed to develop employable accounting analysis skills; evaluate and compare commercial software; analyze financial statements and understand role of internal controls.
ACCT 211 Auditing
- Units
- 4
- Hours
- 72 Lecture
- Prerequisite
- Completion with a grade of "C" or better or a Passing grade in: ACCT 102
- Transfers to
- CSU
This course examines the use of financial statement audits and details the audit process. Topics include professional responsibilities of auditors, audit design, sampling approaches, substantive testing, testing controls, and audit report formulation and communication.
ACCT 212 Accountants' Ethics and Responsibilities
- Units
- 4
- Hours
- 72 Lecture
- Transfers to
- CSU
Focuses on the foundations of ethics & the professional responsibilities of accountants & CPAs; including ethical behavior and responding to ethical dilemmas. Topical content will include relevant professional, ethical standards and regulations, as well as research and practice concerning challenging ethical situations. The course will focus on the discussion of ethical cases and study of professional ethical standards set forth by both the AICPA and California State Board of Accountancy.