Accounting

Division: Business
undefined

The Accounting Department prepares students for entry-level employment and/or potential further study in the fields of Accounting and General Business Office Management. Students will acquire an understanding of computerized accounting systems,  recording the financial transactions of business, prepare and analyze financial statements, work with internal and external accounting staff and prepare individual income tax returns for California residents.

Career Opportunities: Upon successful completion of a degree or certificate student will be prepared for careers or employment in the following fields: accounting, office management, income tax preparation.

Contact Information

Business Division Chair

Janell Spencer | (559) 730-3931| janells@cos.edu
Kern: 711F | Visalia Campus

Dean of Business, Social Science, and Consumer Family Studies

Jesse Wilcoxon | jessew@cos.edu
Kern: 716 | Visalia Campus

ACCT 001 Financial Accounting 4 unit(s)
Hours: 4 Lecture/Discussion
This course introduces students to fundamental business organization, recording of business financial activities, accounting statements preparation, interrelationships, and the analysis of financial activities for business entities with an emphasis on accounting for corporations. (C-ID ACCT110)
ACCT 002 Managerial Accounting 4 unit(s)
Hours: 4 Lecture/Discussion
This is a second semester transfer-level course, which studies managerial control, job and process costing, activity based costing, standard costs, planning cost accumulation and capital budgeting and planning techniques; and other measuring and reporting methods. (C-ID ACCT120)
Prerequisites: ACCT 001 or equivalent college course with "C" or better
ACCT 210 Computer Accounting 3 unit(s)
Hours: 3 Lecture/Discussion
Equivalent Course: COMP 210
This course introduces the computer-based accounting package, QuickBooks, to handle "General Ledger" accounting for a business. It is recommended for people engaged in accounting aspects for all types of business entities.
Advisory on Recommended Preparation: ACCT 001 or ACCT 101 or equivalent college course with "C" or better
ACCT 282 Individual Income Tax 5 unit(s)
Hours: 5 Lecture/Discussion
A study of the Federal and California income tax laws that apply to the individual taxpayer. The requirements for becoming a licensed tax preparer and the rules and regulations governing licensed tax preparers are also included. Supplemental learning assistance is available for students to strengthen skills and to reinforce mastery of concepts.