Course Descriptions Course Descriptions 157
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Course Descriptions SANTA MONICA COLLEGE CATALOG 2018–2019 157 How to Read the Course Descriptions Course Number and Name Classes that must be completed prior to taking this course. ENGL 81B, The Basic Essay – Plus 3 units Units of Credit • Prerequisite: English 81A. Classes that must be • Corequisite: English 83B. taken in the same English 81B reinforces and continues the writing effort semester as this begun in English 81A. In class and lab formats, 81B stresses course. the skills necessary to write basic three paragraph essays and short summaries. Sentence skills are reviewed and expanded. C-ID is a course numbering system used statewide for lower- division, transferable Course Transferability GEOG 1, Introduction to Natural courses that are part of Environment 3 units the AA-T or AS-T degree. Transfer: UC*, CSU C-ID: GEOL 100. IGETC stands for IGETC AREA 5 (Physical Sciences, non-lab) Intersegmental General Course Descriptions Recommended class to • Prerequisite: None. Education Transfer be completed before • Skills Curriculum. This is the taking this course. • Advisory: Eligibility for English 1. most common method *Maximum credit allowed for Geography 1 and 5 is one course (4 units). of satisfying a particular This course surveys the distribution and relationships of UC and CSU general environmental elements in our atmosphere, lithosphere, education transfer Brief Course hydrosphere and biosphere, including weather, climate, requirement category. Description water resources, landforms, soils, natural vegetation, and wildlife. Focus is on the systems and cycles of our natural world, including the effects of the sun and moon on envi- ronmental processes, and the roles played by humans. CHEM 9, Everyday Chemistry 5 units Transfer: UC*, CSU Course satisfies Global IGETC AREA 5A (Physical Sciences + LAB) Citizenship requirement. Course Comment Satisfies Global Citizenship *UC gives no credit for Chemistry 9 if taken after Chemistry 11. Maximum UC credit for Chemistry 9 and 10 combined is one course. This course fulfills the general education requirements for a laboratory science course. Students who successfully complete this course will understand basic chemical princi- ples and how these principles relate to the Earth’s natural systems and cycles, with emphasis on humanity’s impact on Earth’s natural environments. Students will gain a scientific understanding of the impact of human activity on natural systems and sustainability. Students will also learn com- mon laboratory techniques, including the safe handling of chemicals and the proper use of laboratory equipment, as Course they analyze environmental problems and solutions. Recommendation Students enrolling in this course should have math skills equivalent to those entering Math 31. This course does not fulfill the prerequisite for Chemistry 11. 158 SANTA MONICA COLLEGE CATALOG 2018–2019 ACCTG 6, Accounting Consolidations 3 units Accounting Transfer: CSU • Prerequisite: None. General accountants examine financial records of munici- • Advisory: Accounting 10C. pal, county, state, and federal agencies for compliance This course begins with the study of business combina- with laws. They record transactions, such as receivable, tions and covers in depth the preparation of consolidated payable, payroll, property into a general ledger. Corporate financial statements. This course also covers accounting for accountants set up and design accounting/bookkeeping estates and trusts. systems and procedures, risk management programs, tax ACCTG 6 and ACCTG 7 may be taken in either order, or law and finance methods, record financial transactions, concurrently. It is not necessary to take ACCTG 6 prior to and analyze and evaluate financial records for businesses. taking ACCTG 7. Their duties include interpreting financial information and preparing reports for business executives and government ACCTG 7, Advanced Accounting: Special Topics 3 units regulatory agencies. Advancement includes senior accoun- Transfer: CSU tant, controller, treasurer, and chief financial officer posi- • Prerequisite: None. tions. • Advisory: Accounting 10C. This course covers special accounting topics including ACCTG 1, Introduction to Financial Accounting 5 units accounting for foreign currency transactions, translation Transfer: UC, CSU of foreign currency financial statements, accounting for C-ID: Students must take ACCTG 1 and 2 to earn the partnerships, state and local governments, not-for-profit equivalent of C-ID ACCT 110. entities and accounting research. • Prerequisite: None. ACCTG 6 and ACCTG 7 may be taken in either order, or • Advisory: Math 20. concurrently. It is not necessary to take ACCTG 6 prior to This course introduces the student to the sole proprietor- taking ACCTG 7. ship, partnership, and corporate forms of ownership. This course also familiarizes the student with recording, clas- ACCTG 9, Accounting Ethics 3 units sifying and interpreting financial data for service and mer- Transfer: CSU chandising businesses. It includes a study of the journals, • Prerequisite: None. ledgers and financial statements used by these entities. • Advisory: Accounting 1 or 21. Also covered are computerized accounting systems, inter- This course surveys professional ethics for the accounting nal control, ethics, cash, accounts and notes receivable, profession in the context of ethical theory, the history of merchandise inventory, plant assets and intangible assets, ethical thought, the nature of accounting, tax and audit- liabilities, and equity accounts. Basic managerial account- ing fiduciary responsibilities, the rules of accounting codes ing topics are also introduced. of conduct, financial statement representations and fraud, and the theoretical and practical application of ethical ACCTG 2, Corporate Financial and Managerial principles to business situations. Topics include ethical Accounting 5 units standards specific to the accounting profession, an exami- nation of the balance between the competing interests Transfer: UC, CSU Course Descriptions of the accountant’s roles as management consultant and C-ID: ACCT 120; Students must take ACCTG 1 and 2 to reporter of financial information to third parties, and the earn the equivalent of C-ID ACCT 110. interests of businesses, government and professional regu- • Prerequisite: Accounting 1. latory agencies and the public. Reading, writing, analysis This course continues the study of introductory financial and discussion are core elements of the class. accounting principles begun in Accounting 1 and also covers introductory managerial accounting. The finan- ACCTG 10A, Intermediate Accounting A 3 units cial accounting portion of the course (2 units) covers the Transfer: CSU corporate form of business organization, bond financing, • Prerequisite: Accounting 2. installment notes and other long-term liabilities, invest- Basic pronouncements of the Financial Accounting ments in debt and equity securities, international opera- Standards Board and their applications to accounting are tions and the Statement of Cash Flows, corporate financial covered in this course, along with cash, receivables, tem- statement preparation and analysis and other GAAP and porary investments, the time value of money, income and IFRS considerations. The managerial portion of the course cash flow statements and estimating procedures. (3 units) covers accounting concepts relevant to internal users rather than third party users of financial statements. ACCTG 10B, Intermediate Accounting B 3 units Managerial accounting study includes full absorption Transfer: CSU and variable costing, cost accounting for job order and • Prerequisite: Accounting 2. for mass produced goods (process costing), just-in-time, • Advisory: Accounting 10A. activity-based and total quality management approaches This course includes study of the basic pronouncements to costing manufacturing operations. Also studied are seg- of the Financial Accounting Standards Board and their ment reporting, performance measurement, cost-volume- applications to accounting. In this course, the following profit analysis, flexible budgeting, capital expenditure are covered in detail: inventories, land, buildings, equip- budgeting, standard costing, responsibility accounting, ment, intangible assets, current and long term liabilities and decision making processes. Ethical issues surrounding and contingencies and stockholders’ equity (paid-in capital these topics are also addressed. and retained earnings). SANTA MONICA COLLEGE CATALOG 2018–2019 159 ACCTG 10C, Intermediate Accounting C 4 units C for small business returns. This tax course is a qualified Transfer: CSU course by the California Tax Education Council (CTEC) and • Prerequisite: Accounting 2. fulfills the requirements to become a California Registered • Advisory: Accounting 10A. Tax Preparer (CRTP). This course includes study of the pronouncements of the Financial Accounting Standards Board and other primary ACCTG 21, Business Bookkeeping 3 units source GAAP and their applications to accounting for Transfer: CSU corporations. The following are covered in detail in this • Prerequisite: None. course: investments, earnings per share, financial state- This course surveys basic bookkeeping principles and prac- ment analysis, revenue recognition, accounting for income tices and the use of records to help bookkeepers and busi- taxes, pensions, leases, and full disclosure in financial ness owners/managers better understand common business reporting. terms, transactions, and record