{
  "college": "santiago-canyon-college",
  "edition": "2025-2026",
  "code": "ACCT",
  "name": "Accounting",
  "sourceUrl": "https://sccollege.elumenapp.com/catalog/catalog/courses",
  "courses": [
    {
      "code": "ACCT 035",
      "subject": "ACCT",
      "number": "035",
      "title": "QuickBooks",
      "units": "2",
      "hours": "36 contact hours total",
      "cid": [],
      "transfer": [],
      "description": "Preparation of accounting records for businesses using the QuickBooks software in the Windows environment. Topics include customer transactions, vendor transactions, bank reconciliations, reports, company file setup, and customization of QuickBooks.",
      "notes": [],
      "offered": []
    },
    {
      "code": "ACCT 100",
      "subject": "ACCT",
      "number": "100",
      "title": "Accounting for Small Business",
      "units": "3",
      "hours": "54 contact hours total",
      "cid": [],
      "transfer": [
        "CSU"
      ],
      "description": "Accounting for Small Business is a beginning course in basic accounting as applied to service or merchandising/retail small businesses. Students will learn basic accounting procedures, preparation of financial statements, banking procedures, and payroll processing. Students will complete web-based weekly assignments based on lectures and text readings. This course is recommended for entrepreneurs, CPA candidates, those seeking professional development, and business students needing an accounting foundation before enrolling in ACCT 101.",
      "notes": [],
      "offered": []
    },
    {
      "code": "ACCT 101",
      "subject": "ACCT",
      "number": "101",
      "title": "Financial Accounting",
      "units": "4",
      "hours": "72 contact hours total",
      "cid": [],
      "transfer": [
        "CSU",
        "UC"
      ],
      "description": "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.",
      "notes": [],
      "offered": [
        {
          "term": "summer-2026",
          "name": "Summer 2026",
          "sections": 1,
          "open": 1,
          "url": "/c/santiago-canyon-college/schedule/summer-2026/acct/#acct-101",
          "subject": "ACCT"
        }
      ]
    },
    {
      "code": "ACCT 102",
      "subject": "ACCT",
      "number": "102",
      "title": "Managerial Accounting",
      "units": "4",
      "hours": "72 contact hours total",
      "prerequisite": "ACCT 101 (Financial Accounting)",
      "cid": [],
      "transfer": [
        "CSU",
        "UC"
      ],
      "description": "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.",
      "notes": [],
      "offered": [
        {
          "term": "summer-2026",
          "name": "Summer 2026",
          "sections": 1,
          "open": 1,
          "url": "/c/santiago-canyon-college/schedule/summer-2026/acct/#acct-102",
          "subject": "ACCT"
        }
      ]
    },
    {
      "code": "ACCT 135",
      "subject": "ACCT",
      "number": "135",
      "title": "QuickBooks I",
      "units": "2",
      "hours": "36 contact hours total",
      "advisory": "ACCT 100 (Accounting for Small Business) or ACCT 101 (Financial Accounting)",
      "cid": [],
      "transfer": [
        "CSU"
      ],
      "description": "This course uses a hands-on approach to focus on the student, making mastery of QuickBooks Online as streamlined and flexible as possible. Topics in this course include customer transactions and accounts receivable, vendor transactions and accounts payable, bank reconciliations, company file setup, chart of accounts setup, and customizing QuickBooks. QuickBooks by Intuit is the #1 selling accounting software that's used by individuals and businesses of all kinds to manage their financials. This course uses QuickBooks Online via the cloud so it can be accessed anytime from a computer/laptop, tablet, or smartphone. This course does not require a software download or local install. It can be used on MAC AND PC, and every student will have free access to the QuickBooks Online software for one year. This QuickBooks course is also helpful to prepare for the QuickBooks Online Certified User (QBOCU) exam or the QuickBooks Online Accountant Certification exam after completing “QuickBooks Online 1” and “QuickBooks Online 2”. The QBOCU is an industry-recognized credential that effectively validates one's skills using Intuit QuickBooks accounting software.",
      "notes": [],
      "offered": []
    },
    {
      "code": "ACCT 136",
      "subject": "ACCT",
      "number": "136",
      "title": "QuickBooks II",
      "units": "2",
      "hours": "36 contact hours total",
      "prerequisite": "ACCT 135 (QuickBooks I) or ACCT 035 (QuickBooks)",
      "cid": [],
      "transfer": [
        "CSU"
      ],
      "description": "This course uses a hands-on approach to focus on the student, making mastery of QuickBooks Online as streamlined and flexible as possible. Topics in this course include inventory transactions and management, employees and payroll management, creation of accounting reports and financial statements, adjustments, and a comprehensive case using QuickBooks to ensure mastery of all topics in both “QuickBooks Online 1” and “QuickBooks Online 2” courses. The final focus will be on the QuickBooks certification to ensure all students are ready to pass the exam to get certified. QuickBooks by Intuit is the #1 selling accounting software that's used by individuals and businesses of all kinds to manage their financials. This course uses QuickBooks Online via the cloud so it can be accessed anytime from a computer/laptop, tablet, or smartphone. This course does not require a software download or local install. It can be used on MAC AND PC, and every student will have free access to the QuickBooks Online software for one year. This QuickBooks course is also helpful to prepare for the QuickBooks Online Certified User (QBOCU) exam or the QuickBooks Online Accountant Certification exam after completing “QuickBooks Online 1” and “QuickBooks Online 2”. The QBOCU is an industry-recognized credential that effectively validates one's skills using Intuit QuickBooks accounting software.",
      "notes": [],
      "offered": []
    },
    {
      "code": "ACCT 204",
      "subject": "ACCT",
      "number": "204",
      "title": "Managerial Cost Accounting",
      "units": "3",
      "hours": "54 contact hours total",
      "prerequisite": "ACCT 102 (Managerial Accounting)",
      "cid": [],
      "transfer": [
        "CSU"
      ],
      "description": "Presents the theory 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.",
      "notes": [],
      "offered": []
    },
    {
      "code": "ACCT 205",
      "subject": "ACCT",
      "number": "205",
      "title": "Intermediate Accounting I",
      "units": "3",
      "hours": "54 contact hours total",
      "prerequisite": "ACCT 102 (Managerial Accounting)",
      "cid": [],
      "transfer": [
        "CSU"
      ],
      "description": "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.",
      "notes": [],
      "offered": []
    }
  ]
}