Accounting
5 courses · Yuba College · 2026-2027 Catalog
Classes: Fall 2026
ACCT-3 Computerized Accounting
- Units
- 3
- Hours
- 54 lecture hours
- Prerequisite
- ACCT-10 or ACCT-11 or ACCT-12
- Transfers to
- CSU
Computerized accounting using QuickBooks. Basic through intermediate features for small and medium size businesses including banking, sales and customers, purchases and vendors, inventory, reports and graphs. Application of all aspects of accounting cycle. Grades are P/NP Option.
ACCT-9 Business Payroll Procedures
- Units
- 3
- Hours
- 54 lecture hours
- Advisory
- ACCT-10
- Transfers to
- CSU
Introduction to payroll terminology, procedures, calculations, record-keeping, timelines, percentages, limitations, and laws that relate to maintaining payroll for business firms in California; computerized payroll procedures will also be presented. Prior accounting knowledge is not necessary, but recommended. Grades are P/NP Option.
ACCT-10 General Accounting
- Units
- 4
- Hours
- 72 lecture hours
- Transfers to
- CSU
This is an introductory accounting course covering accounting principles and practices focusing on the sole-proprietor form of ownership. The course covers the complete accounting cycle, and creation of financial reports. Use of proper procedures in the General Journal, Special Journals, General Ledger and Subsidiary Ledgers. Includes payroll processes, and proper financial reporting. This course prepares students for rigor of Principles of Accounting - Financial course and entry level accounting clerk positions. Grades are P/NP Option.
ACCT-11 Principles of Accounting-Financial
- Units
- 4
- Hours
- 72 lecture hours
- Prerequisite
- GNBUS-30 or GNBUS-33
- Advisory
- ACCT-10
- Transfers to
- CSU, UC
- C-ID
- ACCT 110
This course presents the basic theory and structure of financial accounting as an information system focusing on the corporate form of ownership and how it is used by investors, creditors, and others stakeholders to make decisions. The course includes spreadsheet applications, recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, the financial statements, and statement analysis. Includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics. Grades are P/NP Option.
ACCT-12 Principles of Accounting-Managerial
- Units
- 5
- Hours
- 95 lecture hours
- Prerequisite
- GNBUS-30 or GNBUS-33; ACCT-11
- Transfers to
- CSU, UC
- C-ID
- ACCT 120
Emphasizes accounting principles and tools used by management in decision-making, planning, directing and controlling operations focusing on the corporate form of ownership. Focuses on cost terms and concepts, cost behavior, cost structure and cost-volume-profit analysis. Includes budgetary techniques, issues relating to cost systems, cost control, profit planning, and performance analysis for manufacturing and service environments. Students will utilize computer software applications as tools in preparing and analyzing managerial related accounting reports. Grades are P/NP Option.