Accounting

Sacramento City College Accounting


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Career Options

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CISA 315 Introduction to Electronic Spreadsheets (2) Total Units: 48

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to meet a 60-unit total. See SCC graduation requirements.

Student Learning Outcomes

Upon completion of this program, the student will be able to:

Career Information

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Certificates of Achievement

Accounting Clerk Certificate

The Accounting Clerk certificate provides fundamental occupational training and preparation for entry-level accounting clerk positions. The program includes basic accounting courses and specialized courses designed for the accounting workplace, including small business technology and basic business principles courses.

Catalog Date: January 1, 2020

Certificate Requirements

Course Code Course Title Units
ACCT 101 Fundamentals of College Accounting 3
ACCT 121 Payroll Accounting 3
ACCT 341 Computerized Accounting 3
BUS 100 English for the Professional 3
BUS 105 Business Mathematics 3
CISA 305 Beginning Word Processing 2
CISA 315 Introduction to Electronic Spreadsheets 2
Total Units: 19

Student Learning Outcomes

Upon completion of this program, the student will be able to:

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  • prepare financial statements manually and using a computerized accounting system.
  • solve basic business math problems.
  • compose written business communications.
  • demonstrate proficiency in the use of word processing and spreadsheet software.

Career Information

Career opportunities include accounting clerk or entry-level bookkeeper positions such as: accounts payable clerk, accounts receivable clerk, billing clerk, payroll assistant, assistant bookkeeper, or office assistant.


Full Charge Bookkeeper Certificate

Catalog Date: January 1, 2020

Certificate Requirements

Course Code Course Title Units
ACCT 101 Fundamentals of College Accounting 3
ACCT 121 Payroll Accounting 3
ACCT 123 Federal and California Individual Income Taxation 4
ACCT 301 Financial Accounting 4
ACCT 311 Managerial Accounting 4
ACCT 341 Computerized Accounting 3
BUS 100 English for the Professional 3
BUS 105 Business Mathematics 3
BUS 300 Introduction to Business 3
CISA 305 Beginning Word Processing 2
CISA 315 Introduction to Electronic Spreadsheets 2
CISA 316 Intermediate Electronic Spreadsheets 2
A minimum of 3 units from the following: 3
ACCT 109 Introduction to Ethics and Fraud in Accounting (1.5)
BUS 310 Business Communications (3)
BUS 340 Business Law (3)
Total Units: 39

Student Learning Outcomes

Upon completion of this program, the student will be able to:

  • identify, analyze, record, and report the financial transactions of an organization using manual and computerized accounting systems.
  • measure and categorize costs within a business organization.
  • develop information useful to management in the budgeting, planning, and decision-making processes of an organization.
  • calculate basic federal and California payroll taxes.
  • demonstrate an understanding of federal and California personal income tax laws.
  • compose effective communications of financial information to managers, investors, creditors, and other interested parties.
  • demonstrate proficiency in the use of word processing and spreadsheet software.
  • integrate the basic principles of business into accounting functions.

Gainful Employment

Career Information

Career opportunities include higher level accounting positions, such as full charge bookkeeper, accountant, or accounting supervisor.

  • convert financial information from the accrual basis of accounting to the cash basis of accounting.

  • ACCT 104 Intermediate Accounting - Part II

    Student Learning Outcomes

    Upon completion of this course, the student will be able to:

    • demonstrate an understanding of the accounting and disclosure requirements for: long-term investments, current and long-term liabilities, paid-in capital, retained earnings, warrants, rights and options, convertible securities, pension plans, leases, long-term construction contracts, income taxes, accounting changes, and accounting for inflation.
    • prepare and analyze financial statements, including the income statement, statement of retained earnings, balance sheet, and statement of cash flows.
    • prepare financial statements with incomplete records.
    • analyze the stockholders' equity.
    • compute the basic and diluted earnings per share.
    • estimate the amount and determine the timing of income to be recognized for long-term construction contracts under the percentage-of-completion method and the completed contract method.
    • compute and record the amount of income taxes currently payable and the amount of deferred income taxes.
  • determine whether to recognize a lease is an operating lease or a capital/finance lease and compute the present value of the minimum lease payments under the capital/finance lease.
  • set up a capital/finance lease amortization schedule using the effective interest method and the straight-line method of amortization.
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  • ACCT 107 Auditing

    This course covers procedures and practices used in the verification of accounting records and financial statements. External auditing functions will be emphasized.

    Student Learning Outcomes

    Upon completion of this course, the student will be able to:

    • demonstrate an understanding of the role of the auditor and generally accepted auditing standards.
    • demonstrate an understanding of the use of the audit risk model including audit risk, inherent risk, control risk, and detection risk.
    • evaluate internal controls in place in an organization and the effect of those controls on audit planning.
    • recognize the material assertions being made by management in the preparation of financial statements.
    • compare and contrast various statistical and non-statistical sampling methodologies.
    • design appropriate audit tests for assets, liabilities, stockholders' equity, revenues, and expenses.
    • demonstrate an understanding of professional ethics and auditor liability.
    • demonstrate an understanding of internal, operational, and compliance auditing.

    ACCT 109 Introduction to Ethics and Fraud in Accounting

    This course explores ethical theories and ethical issues in small businesses through the use of discussions and case studies. Common types of fraud and fraud prevention techniques are also explored.

    Student Learning Outcomes

    Upon completion of this course, the student will be able to:

    • compare and contrast various ethical theories.
    • analyze and discuss employer and employee rights and responsibilities in the workplace.
    • identify the common characteristics and causes of ethical lapses and fraud.
    • describe the components of internal control and significant internal control principles.

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    • evaluate fraud prevention techniques in business.

    ACCT 111 Cost Accounting

    Student Learning Outcomes

    Upon completion of this course, the student will be able to:

    • demonstrate an understanding of how cost accounting information is used by managers in planning, controlling, and evaluating operations.
    • compare and record accounting transactions under job-order and process costing systems.
  • allocate and evaluate overhead costs.
  • identify and record costs of scrap materials, spoiled goods, and defective products in manufacturing operations.
  • compute and allocate joint product costs to primary products.
  • analyze service department costs and allocate them to operating departments.
  • calculate and explain different methods of determining internal transfer prices.
  • evaluate cost behavior and use the characteristics of cost behavior in planning and evaluating business operations.

  • ACCT 121 Payroll Accounting

    This course covers the basic fundamentals and current practices in payroll processing, payroll accounting, and payroll tax reporting. Federal and state compliance pertaining to payroll processing and tax reporting will be studied. Topics include the Federal Labor Standards Act (FLSA) and state wage and hour laws and how they affect the payroll workflow.

    Student Learning Outcomes

    Upon completion of this course, the student will be able to:

    • identify and apply FLSA and other federal and state laws that affect employment practices and employee compensation.
  • record employer payroll and payroll tax journal entries.
  • create and maintain payroll records and reports required by federal and state taxing authorities.
  • prepare quarterly and annual federal and state payroll tax returns and forms.
  • analyze and interpret payroll data to determine employer's total cost of labor.

  • ACCT 123 Federal and California Individual Income Taxation

    Student Learning Outcomes

    Upon completion of this course, the student will be able to:

    • explain the constitutional origins, statutory requirements, and other legislative and administrative underpinnings of the individual income tax systems of the United States and California.
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    • locate where each item of income and deduction belongs on the federal and California income tax returns for individuals.
    • conduct basic tax research using publicly available research tools.
    • understand the basics of income tax administration, including the audit process, reporting requirements, and taxpayer and preparer penalties.
    • identify and calculate tax credits a taxpayer is entitled to claim on his or her tax return.
    • prepare basic and intermediate level federal and California individual income tax returns.
    • apply professional ethical behavior in accounting, taxation, and business.


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    Student Learning Outcomes

    Upon completion of this course, the student will be able to:

    • identify the tax consequences of owning a small business in California.
    • prepare a basic small business income tax form, Schedule C, for both federal and state and the related federal self-employment tax form.
    • calculate sales tax and prepare a sales tax return.
    • define the requirements of disability insurance laws.
    • recount the filing requirements for federal and state payroll taxes.
    • investigate the local city and county business regulations as they pertain to taxes, licenses, and fees.
    • research government publications and web sites to find pertinent tax information.

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    Student Learning Outcomes

    Upon completion of this course, the student will be able to:

    • explain the essential elements of financial, performance, and compliance audits by internal and independent auditors of governmental and not-for-profit entities.
    • distinguish between the contents of an unqualified and a qualified financial audit report for a governmental or a not-for-profit entity.
    • explain what is meant by generally accepted government auditing standards (GAGAS), the source of GAGAS, and why GAGAS are much broader than generally accepted auditing standards (GAAS).
    • describe the characteristics of a single audit for Federal government entities including the purpose of these audits, which entities are subject to them, what auditing work is required, and what reports must be given.
    • demonstrate an understanding of the role of internal auditors in state government agencies.
    • describe the implications of the Sarbanes-Oxley Act of 2002 on governmental and not-for-profit organizations.

    ACCT 153 Governmental Accounting


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    Student Learning Outcomes

    Upon completion of this course, the student will be able to:

    • identify the authoritative bodies responsible for setting financial reporting standards for nonprofit organizations, the federal government, and state and local governments.

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    • compare and contrast the modified accrual and full accrual bases on accounting.
    • demonstrate an understanding of the common types of funds used in governmental and nonprofit accounting systems.
    • apply the basic principles of fund accounting.
    • evaluate the role of the budget and the budgetary process in the management of governmental agencies.
    • demonstrate an understanding of the accounting, regulatory, taxation, and performance issues for nonprofit organizations.

    ACCT 290 Accounting Clerk Practicum

    Students will complete a simulation project that mirrors work that might be done in an accounting clerk position in a small business. This course also covers job search and job application skills and basic business writing.

    Student Learning Outcomes

    Upon completion of this course, the student will be able to:

    • generate a set of accounting records and financial reports as part of a small business simulation project.
    • identify and analyze employer needs and expectations for accounting positions.
    • identify and utilize job search resources.
    • create a resume and cover letter.
    • develop and demonstrate interviewing skills.

    ACCT 292 Full Charge Bookkeeper Practicum



    This is a capstone course in the Full Charge Bookkeeper certificate program.

    Student Learning Outcomes

    Upon completion of this course, the student will be able to:

    • identify various careers in accounting.
    • identify communication and interpersonal skills needed to be successful in an accounting position.
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    • identify ways to resolve conflicts in a work environment.
    • develop networking skills.
    • create and deliver written and oral presentations of financial information.
    • structure and complete various real-world or simulated accounting projects.

    ACCT 295 Independent Studies in Accounting

    Student Learning Outcomes

    Upon completion of this course, the student will be able to:

    • design and discuss a proposal of study with a supervising accounting instructor.
    • demonstrate the ability to independently pursue a course of study or project in accounting.
    • prepare a final report or project incorporating results of study or activities.

    ACCT 301 Financial Accounting

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    Student Learning Outcomes

    Upon completion of this course, the student will be able to:

    • explain the nature and purpose of generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS).
    • explain and apply the components of the conceptual framework for financial accounting and reporting, including the qualitative characteristics of accounting information, the assumptions underlying accounting, the basic principles of financial accounting, and the constraints and limitations on accounting information.
    • define and use accounting and business terminology.
  • apply transaction analysis, input transactions into the accounting system, process this input, and prepare and interpret the four basic financial statements.
  • distinguish between cash basis and accrual basis accounting and their impact on the financial statements, including the revenue recognition and matching principles.
  • explain the content, form, and purpose of the basic financial statements (including footnotes) and the annual report and how they satisfy the information needs of investors, creditors, and other users.
  • explain the nature of current assets and related issues, including the measurement and reporting of cash and cash equivalents, receivables and bad debts, and inventory and cost of goods sold.
  • explain the valuation and reporting of current liabilities, estimated liabilities, and other contingencies.
  • identify and illustrate issues relating to long-term asset acquisition, use, cost allocation, and disposal.
  • distinguish between capital and revenue expenditures.
  • identify and illustrate issues relating to long-term liabilities, including issuance, valuation, and retirement of debt including the time value of money.
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  • explain the importance of operating, investing, and financing activities reported in the Statement of Cash Flows.
  • interpret company activity, profitability, liquidity, and solvency through selection and application of appropriate financial analysis tools.
  • identify the ethical implications inherent in financial reporting and be able to apply strategies for addressing them.

  • Student Learning Outcomes

    Upon completion of this course, the student will be able to:

    • identify and illustrate the primary activities and information needs of managers and explain the role of the managerial accountant as a member of the management team; compare and contrast financial and managerial accounting.
    • define and illustrate various cost terms, concepts, and behaviors, and evaluate their relevancy for different decision-making purposes.
    • distinguish between product and period costs and prepare and evaluate a Schedule of Cost of Goods Manufactured, Schedule of Cost of Goods Sold, and Income Statement.
    • prepare traditional and contribution-margin income statements and define related terms.
    • explain cost-volume-profit analysis, degree of operating leverage, and safety margin and employ each as an analytical tool.
    • describe the traditional types of product costing systems (including job-order and process), illustrate the flow of costs in each, and prepare related accounting records and reports.
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    • explain the purposes of budgeting, prepare a master budget and its component schedules, and relate the budget to planning and control.
    • explain the development and use of standard costs and flexible budgets, prepare and interpret variance analysis reports, and relate them to responsibility accounting and control.
    • compare and contrast absorption costing and variable costing, prepare income statements using both methods, and reconcile the resulting net incomes.
    • define relevant costs and benefits and prepare analyses related to special decisions.
    • explain the nature of capital expenditure decisions and apply and evaluate various methods used in making these decisions; including the time value of money.
    • identify the ethical implications inherent in managerial accounting and reporting and be able to apply strategies for addressing them.

    ACCT 341 Computerized Accounting

    Student Learning Outcomes

    Upon completion of this course, the student will be able to:

    • identify differences between manual and computerized accounting systems.
    • construct and maintain charts of accounts and customer, vendor, and employee master files.
    • record transactions related to sales, purchases, and payroll for service and merchandising companies.
    • categorize transactions by business segment and/or project.
    • reconcile bank and credit card accounts to monthly statements.
    • analyze end of period account balances and create appropriate adjusting and closing journal entries.
    • generate and evaluate financial statements and other accounting reports.
    • develop budgets and generate reports summarizing differences between budgeted and actual results.

    ACCT 343 Computer Spreadsheet Applications for Accounting

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    Student Learning Outcomes

    Upon completion of this course, the student will be able to:

    • create computerized spreadsheets from start to finish for accounting applications.
    • construct complex spreadsheet formulas and functions to develop accounting spreadsheets.
    • design spreadsheets that communicate accurate, succinct, and useful accounting information.
    • utilize software functionality accurately and appropriately.
    • compare software currently used in business and industry.

    ACCT 361 Ethics, Fraud, and Legal Issues for Accountants

    Student Learning Outcomes

    Upon completion of this course, the student will be able to:

    • evaluate the ethical guidelines of the American Institute of Certified Public Accountants (AICPA) and other professional accounting organizations.
    • analyze the California Accountancy Act and rules and regulations implemented by the California Board of Accountancy.
    • evaluate the ethical standards of the International Ethics Standards Board for Accountants (IESBA).
  • assess potential legal liability for the accounting profession.
  • evaluate and apply the Sarbanes-Oxley Act of 2002.

  • ACCT 495 Independent Studies in Accounting

    Student Learning Outcomes

    Upon completion of this course, the student will be able to:

    • design and discuss a proposal of study with a supervising accounting instructor.
    • demonstrate the ability to independently pursue a course of study or project in accounting.
    • prepare a final report or project incorporating results of study or activities.

    Business and Computer Information Science Labs

    Business Student Center

    Business and Industry

    Business and Industry meta major

    This program is part of the Business and Industry meta major.

    Business and Industry