# Credit (ACCT) courses

Santa Barbara City College · 2026-2027 Catalog · 9 courses

Source: https://catalog.sbcc.edu/course-descriptions/acct/

"Offered" lists sections in this catalog year's class schedules: Fall 2026, Spring 2027.

### ACCT 110 — Introduction to Accounting

- **Units:** 4
- **Hours:** 72 (72 lecture)
- **Transfers to:** CSU
- **Offered:** Fall 2026, 4 sections (/c/santa-barbara-city-college/schedule/fall-2026/acct.md); Spring 2027, 5 sections (/c/santa-barbara-city-college/schedule/spring-2027/acct.md)

Basic theory of accounts. Principles of sole proprietorship, including concepts of how to keep manual or computerized financial records for small businesses.

### ACCT 120 — Accounting for Nonprofit Organizations

- **Units:** 2
- **Hours:** 36 (36 lecture)
- **Transfers to:** CSU
- **Offered:** Fall 2026, 1 section (/c/santa-barbara-city-college/schedule/fall-2026/acct.md)

Practical information to accountants and non-accountants alike. Focuses on fundamental nonprofit accounting principles with step-by-step introduction to keeping accounting (manual and Quickbooks) records. Covers more advanced topics including budgets, internal controls, fund accounting, functional accounting, direct and indirect cost allocations, generating financial statements, basic overview of auditing preparation and tax filing requirements.

### ACCT 130 — Payroll Accounting

- **Units:** 4
- **Hours:** 72 (72 lecture)
- **Prerequisite:** ACCT 110 or ACCT 230.
- **Transfers to:** CSU
- **Offered:** Spring 2027, 1 section (/c/santa-barbara-city-college/schedule/spring-2027/acct.md)

Study and application of payroll accounting concepts, procedures, and related internal controls. Specialized areas: Federal and state payroll taxes, withholdings, preparation and filing of governmental forms, record keeping systems and procedures.

### ACCT 150 — Introduction To Accounting Software And Systems

- **Units:** 4
- **Hours:** 72 (72 lecture)
- **Prerequisite:** ACCT 110 or ACCT 230.
- **Transfers to:** CSU
- **Offered:** Fall 2026, 1 section (/c/santa-barbara-city-college/schedule/fall-2026/acct.md); Spring 2027, 1 section (/c/santa-barbara-city-college/schedule/spring-2027/acct.md)

Review of computer application software programs used in financial and managerial accounting. Topics include implementing and using computerized accounting programs, spreadsheet software, and managerial systems relating to corporate culture and business ethics.

### ACCT 160 — Accounting With Quickbooks

- **Units:** 3
- **Hours:** 54 (54 lecture)
- **Prerequisite:** ACCT 110 or ACCT 230 or ACTV NC101 and ACTV NC102.
- **Transfers to:** CSU
- **Offered:** Fall 2026, 1 section (/c/santa-barbara-city-college/schedule/fall-2026/acct.md); Spring 2027, 1 section (/c/santa-barbara-city-college/schedule/spring-2027/acct.md)

Review and application of accounting principles using QuickBooks Desktop and QuickBooks Online software. Topics include setting up business books and working with inventory, accounts receivable, accounts payable, payroll, financial statements and reports.

### ACCT 215 — Fundamentals Of Income Tax

- **Units:** 4
- **Hours:** 72 (72 lecture)
- **Transfers to:** CSU
- **Offered:** Fall 2026, 2 sections (/c/santa-barbara-city-college/schedule/fall-2026/acct.md)

Study and application of federal income tax law as it relates to individuals and small businesses (proprietorships). Partnerships, corporation and fiduciary tax principles. Differences between federal and state laws noted.

### ACCT 230 — Financial Accounting

- **Units:** 5
- **Hours:** 90 (90 lecture)
- **Advisory:** ACCT 110.
- **C-ID:** ACCT 110
- **Transfers to:** CSU, UC
- **Offered:** Fall 2026, 8 sections (/c/santa-barbara-city-college/schedule/fall-2026/acct.md); Spring 2027, 7 sections (/c/santa-barbara-city-college/schedule/spring-2027/acct.md)

Application of financial accounting principles and procedures for corporations. Preparation, use and analysis of financial statements. Includes internal controls of an accounting system, accounting for cash, receivables, inventories, property and equipment, intangibles, investments, current and long-term liabilities, contributed capital and retained earnings.

### ACCT 240 — Managerial Accounting

- **Units:** 4
- **Hours:** 72 (72 lecture)
- **Prerequisite:** ACCT 230.
- **Advisory:** ACCT 110.
- **C-ID:** ACCT 120
- **Transfers to:** CSU, UC
- **Offered:** Fall 2026, 4 sections (/c/santa-barbara-city-college/schedule/fall-2026/acct.md); Spring 2027, 4 sections (/c/santa-barbara-city-college/schedule/spring-2027/acct.md)

Study and application of managerial accounting concepts and procedures. Includes various costing systems, cost behavior analysis, cost-volume-profit analysis, budgeting, variance analysis, relevant costs, capital budgeting decisions.

### ACCT 280 — Accounting Ethics and Leadership

- **Units:** 3
- **Hours:** 54 (54 lecture)
- **Prerequisite:** ACCT 230.
- **Transfers to:** CSU
- **Offered:** not on the Fall 2026, Spring 2027 schedules

Regulatory review of accounting civil law, regulations, and standards specific to the practice of accounting in the state of California. Leadership skills needed to be leaders in the accounting community with a commitment to ethics, excellence, and best practices.