# Accounting (ACCT) courses

Shasta College · 2026-2027 Catalog · 7 courses

Source: https://scmainweb.s3.us-west-1.amazonaws.com/files/resources/catalog-2026-2027-compressed.pdf#page=106

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

### ACCT-2 — Financial Accounting

- **Units:** 4
- **Hours:** 72 lecture total (when offered in the distance education format, hours will total 216)
- **C-ID:** ACCT 110
- **Transfers to:** CSU, UC
- **Offered:** Fall 2026, 4 sections (/c/shasta-college/schedule/fall-2026/acct.md)
- Note: To be successful in this course, it is recommended that students are proficient in reading and basic math skills. These basic math skills include addition, subtraction, multiplication, division, and finding "x" within a mathematical equation. It is also recommended that students are proficient in the use of a computer and calculator. Proficiency in and/or familiarity with creating, editing, and formatting spreadsheets using Excel is also recommended.

This course is the study of accounting as an information system, examining why it is important and how it is used by investors, creditors, and others to make decisions. The course covers the accounting information system, including recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, the financial statements, and financial statement analysis. It also includes issues related to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics. This course may be offered in a distance education format.

### ACCT-4 — Managerial Accounting

- **Units:** 4
- **Hours:** 72 lecture total (when offered in the distance education format, hours will total 216)
- **Prerequisite:** ACCT 2 with a grade of C or higher
- **C-ID:** ACCT 120
- **Transfers to:** CSU, UC
- **Offered:** Fall 2026, 3 sections (/c/shasta-college/schedule/fall-2026/acct.md)
- Note: To be successful in this course, it is recommended that students are proficient in reading and basic math skills. These basic math skills include addition, subtraction, multiplication, division, and finding "x" within a mathematical equation. It is also recommended that students are proficient in the use of a computer and calculator. Proficiency in and/or familiarity with creating, editing, and formatting spreadsheets using Excel is also recommended.

This course is the study of how managers use accounting information in decision-making, planning, directing operations, and controlling. It focuses on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. Topics include issues relating to cost systems, cost control, profit planning, and performance analysis in manufacturing and service environments. This course may be offered in a distance education format.

### ACCT-101 — Basic Accounting I

- **Units:** 3
- **Hours:** 45 lecture/27 lab total (when offered in the distance education format, hours will total 162)
- **Offered:** Fall 2026, 3 sections (/c/shasta-college/schedule/fall-2026/acct.md)

This is an introductory accounting course covering the entire accounting cycle including transaction analysis, journalizing, posting, and preparation of financial statements. This course may be offered in a distance education format.

### ACCT-102 — Basic Accounting II

- **Units:** 3
- **Hours:** 45 lecture/27 lab total (when offered in the distance education format, hours will total 162)
- **Prerequisite:** ACCT 101 or ACCT 2 with a grade of C or higher
- **Offered:** Fall 2026, 1 section (/c/shasta-college/schedule/fall-2026/acct.md)

This course is a continuation of Basic Accounting I, maintaining the procedural approach. Topics include: accounting for notes payable, notes receivable, inventories, fixed assets, partnerships, corporations, long-term debt, and cash flows. This course is not transferable to a four-year college or university. This course may be offered in a distance education format.

### ACCT-103 — QuickBooks Online

- **Units:** 2
- **Hours:** 18 lecture/54 lab total (when offered in the distance education format, hours will total 108)
- **Prerequisite:** ACCT 101 or ACCT 2 with a grade of C or higher
- **Offered:** Fall 2026, 2 sections (/c/shasta-college/schedule/fall-2026/acct.md)

This course instructs 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, inventory management, and adjustments. This course may be taught in a Distance Education format.

### ACCT-104 — Payroll Accounting

- **Units:** 2
- **Hours:** 27 lecture/27 lab total (when offered in the distance education format, hours will total 108)
- **Prerequisite:** ACCT 101 or ACCT 2 with a grade of C or higher
- **Offered:** Fall 2026, 1 section (/c/shasta-college/schedule/fall-2026/acct.md)
- Grading: Pass/No Pass Option

This course emphasizes the methods of computing wages and salaries, the methods of keeping records, and the preparation of government reports. This course is designed to provide training in the complexities of payroll accounting for vocational purposes. This course may be offered in a distance education format.

### ACCT-194 — Income Tax

- **Units:** 3
- **Hours:** 54 lecture total (when offered in the distance education format, hours will total 162)
- **Offered:** Fall 2026, 2 sections (/c/shasta-college/schedule/fall-2026/acct.md)

This is a basic course in income tax law intended to acquaint students with provisions of Federal and State Income Tax Law. It is designed for individuals or small business owners wanting to become better acquainted with the handling and processing of income tax returns and recent tax laws and developments. This course may be offered in a distance education format.