Course Descriptions SANTA MONICA COLLEGE CATALOG 2020–2021 155 How to Read the Course Descriptions Course Number and Name Classes that must be completed prior to taking this course. FILM 33, Making the Short Film 3 units Units of Credit Transfer: UC, CSU • Prerequisite: Film Studies 32. Classes that must • Corequisite: Film Studies 33L. be taken in the In this course, students go through the process of making same semester as a short narrative film together, emulating a professional this course. working environment. Supervised by their instructor, stu- dents develop, pre-produce, rehearse, shoot, and edit scenes from an original screenplay that is filmed in its C-ID is a course entirety in the lab component course (Film 33L) at the end numbering system of the semester. used statewide for lower-division, trans- ferable courses that Course are part of the AA-T or Transferability GEOG 1, Physical Geography 3 units AS-T degree. Transfer: UC*, CSU C-ID: GEOG 110. IGETC stands for IGETC AREA 5 (Physical Sciences, non-lab) Course Descriptions Recommended class Intersegmental • Prerequisite: None. to be completed General Education • Skills Advisory: Eligibility for English 1. Transfer Curriculum. before taking this *Maximum credit allowed for Geography 1 and 5 is one course. This is the most course (4 units). common method of This course surveys the distribution and relationships of satisfying a particular environmental elements in our atmosphere, lithosphere, UC and CSU general hydrosphere and biosphere, including weather, climate, Brief Course education transfer water resources, landforms, soils, natural vegetation, and requirement category. Description 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 IGETC AREA 5A (Physical Sciences + LAB) Course satisfies Satisfies Global Citizenship Global Citizenship • Prerequisite: None. Course Comment *UC gives no credit for Chemistry 9 if taken after Chemistry requirement. 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 com- plete this course will understand basic chemical principles and how these principles relate to the Earth’s natural sys- tems 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 they analyze environmental problems and solutions. Course Students enrolling in this course should have math skills Recommendation equivalent to those entering Math 31. This course does not fulfill the prerequisite for Chemistry 11. 156 SANTA MONICA COLLEGE CATALOG 2020–2021 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 with This course begins with the study of business combina- laws. They record transactions, such as receivable, payable, tions and covers in depth the preparation of consolidated payroll, property into a general ledger. Corporate accoun- financial statements. This course also covers accounting for tants set up and design accounting/bookkeeping systems estates and trusts. and procedures, risk management programs, tax law and ACCTG 6 and ACCTG 7 may be taken in either order, or finance methods, record financial transactions, and analyze concurrently. It is not necessary to take ACCTG 6 prior to and evaluate financial records for businesses. Their duties taking ACCTG 7. include interpreting financial information and preparing reports for business executives and government regula- ACCTG 7, Advanced Accounting: Special Topics 3 units tory agencies. Advancement includes senior accountant, Transfer: CSU controller, treasurer, and chief financial officer positions. • Prerequisite: None. • Advisory: Accounting 10C. ACCTG 1, Introduction to Financial Accounting 5 units This course covers special accounting topics including Transfer: UC, CSU accounting for foreign currency transactions, translation C-ID: Students must take ACCTG 1 and 2 to earn the of foreign currency financial statements, accounting for equivalent of C-ID ACCT 110. partnerships, state and local governments, not-for-profit • Prerequisite: None. entities and accounting research. • Advisory: Math 20. ACCTG 6 and ACCTG 7 may be taken in either order, or This course introduces the student to the sole proprietor- concurrently. It is not necessary to take ACCTG 6 prior to ship, partnership, and corporate forms of ownership. This taking ACCTG 7. 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 auditing liabilities, and equity accounts. Basic managerial account- fiduciary responsibilities, the rules of accounting codes of ing topics are also introduced. 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- Transfer: UC, CSU nation of the balance between the competing interests Course Descriptions C-ID: ACCT 120; Students must take ACCTG 1 and 2 to of the accountant’s roles as management consultant and earn the equivalent of C-ID ACCT 110. reporter of financial information to third parties, and the • Prerequisite: Accounting 1. interests of businesses, government and professional regu- This course continues the study of introductory financial latory agencies and the public. Reading, writing, analysis accounting principles begun in Accounting 1 and also and discussion are core elements of the class. covers introductory managerial accounting. The finan- cial accounting portion of the course (2 units) covers the ACCTG 10A, Intermediate Accounting A 3 units corporate form of business organization, bond financing, Transfer: CSU installment notes and other long-term liabilities, invest- • Prerequisite: Accounting 2. ments in debt and equity securities, international opera- Basic pronouncements of the Financial Accounting tions and the Statement of Cash Flows, corporate financial Standards Board and their applications to accounting are statement preparation and analysis and other GAAP and covered in this course, along with cash, receivables, tem- IFRS considerations. The managerial portion of the course porary investments, the time value of money, income and 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 and Transfer: CSU variable costing, cost accounting for job order and for mass • Prerequisite: Accounting 2. produced goods (process costing), just-in-time, activity- • Advisory: Accounting 10A. based and total quality management approaches to cost- This course includes study of the basic pronouncements ing manufacturing operations. Also studied are segment of the Financial Accounting Standards Board and their reporting, performance measurement, cost-volume-profit applications to accounting. In this course, the following are analysis, flexible budgeting, capital expenditure budgeting, covered in detail: inventories, land, buildings, equipment, standard costing, responsibility accounting, and decision intangible assets, current and long term liabilities and making processes. Ethical issues surrounding these topics contingencies and stockholders’ equity (paid-in capital and are also addressed. retained earnings). SANTA MONICA COLLEGE CATALOG 2020–2021 157 ACCTG 10C, Intermediate Accounting C 4 units course by the California Tax Education Council (CTEC) and Transfer: CSU fulfills the requirements to become a California Registered • Prerequisite: Accounting 2. Tax Preparer (CRTP). In addition, this course may help you • Advisory: Accounting 10A. pass the IRS certification exam and participate in the IRS This course includes study of the pronouncements of the Volunteer Income Tax Assistance (VITA) program. Financial Accounting Standards Board and other primary source GAAP and their applications to accounting for cor- ACCTG 19A, IRS Volunteer Income Tax Assistance porations. The following are covered in detail in this course: (VITA) Program – Tax Preparer 1 unit investments, earnings per share, financial statement analy- Transfer: CSU sis, revenue recognition, accounting for income taxes, pen- • Prerequisite: