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Accounting

​​​Overview

 Associate in Science | Certificate of Achievement ​

Accounting

Accounting is the cornerstone of modern business and the foundation for every business career.  From bookkeepers to financial officers, to the highest level of corporate executives, people with accounting skills and knowledge are always in demand. 

You'll need top notch training and it begins at EVC where you'll learn the principles along with the latest tools and techniques, using cutting-edge technology to help build your own accounting foundation.  Whether you're looking to establish the basic fundamentals, or planning a lifetime career in finance and business, EVC offers a full suite of accounting courses that will help get you started.

​Check our course offerings and see how they fit with your goal, whether transferring to a four-year college, establishing a beginning background that will take you to work right away, or personal enrichment.     

​ACCTG-020 - Financial Accounting

This introductory course is designed for transfer students in business, information systems, and/or accounting. Topics include the accounting cycle, preparation and analysis of financial statements, internal control, depreciation, inventories, receivables, liabilities, stockholders' equity, ethical issues, and accounting as a decision-making tool.
Units: 5
Lecture Hours: 5 |  Lab Hours: None |  Repeatable: No |  Grading: L
Prerequisite: ACCTG 101 or MATH 011A or MATH 011R or MATH 011S or MATH 111; all with C or better
Advisory Level  —   Read: 3   |  Write: 3  | Math: 2
Transfer Status: CSU/UC |  Degree Applicable: AA/AS

ACCTG-021 - Managerial Accounting

This transfer course introduces students to managerial decision-making using accounting information. Topics include the master budget; static and flexible budgets; Statement of Cash Flows; capital budgeting techniques; cost-volume- profit relationships; contribution margin approach to decision-making; cost behavior analysis; job order and process costing; activity-based costing and just-in-time manufacturing; standard costing; responsibility accounting; cost performance reporting; special business decisions; financial statement analysis; incremental analysis; break-even analysis; and pricing under absorption and variable costing.
Units: 5
Lecture Hours: 5 |  Lab Hours: None |  Repeatable: No |  Grading: L
Prerequisite: ACCTG 020 with C or better
Advisory Level  —   Read: 3   |  Write: 3  | Math: 2
Transfer Status: CSU/UC |  Degree Applicable: AA/AS

ACCTG-022 - Payroll Accounting

This course is an introduction to payroll accounting laws and procedures that affect payroll calculations, benefits, and deductions for federal and state tax filing and forms. The material is presented through lecture, discussion and a comprehensive payroll project.
Units: 4
Lecture Hours: 4 |  Lab Hours: None |  Repeatable: No |  Grading: L
Prerequisite: ACCTG 020 or ACCTG 101, with C or better
Advisory Level  —   Read: 3   |  Write: 3  | Math: 0
Transfer Status: CSU |  Degree Applicable: AA/AS

ACCTG-030 - QuickBooks

The course provides students with hands-on computer-based accounting using QuickBooks, including behind-the-scenes accounting. Proper use of QuickBooks business forms for recording sales and receivables, payables and purchases, and payroll will be presented. Students will explore methods of business problem solving.
Units: 3
Lecture Hours: 2.5 |  Lab Hours: 1.5 |  Repeatable: No |  Grading: L
Prerequisite: ACCTG 101 or ACCTG 020, both with C or better
Advisory Level  —   Read: 3   |  Write: 3  | Math: 1
Transfer Status: CSU |  Degree Applicable: AA/AS

ACCTG-062 - Cost Accounting

This course provides students with cost accounting principles, including essentials of job order, process cost, and standard cost accounting systems. The central focus of the course is how cost accounting helps managers make better decisions for planning, controlling, and profitability analysis in a business environment as well as costing concepts for products, services, and customers. Topics covered in this course are of significant value in personal financial management as well.
Units: 5
Lecture Hours: 5 |  Lab Hours: None |  Repeatable: No |  Grading: L
Prerequisite: ACCTG 021 with C or better
Advisory Level  —   Read: 3   |  Write: 3  | Math: 2
Transfer Status: CSU |  Degree Applicable: AA/AS

ACCTG-063 - Intermediate Accounting

This course will cover comprehensive and up-to-date accounting topics. Topics will include the conceptual framework of accounting, income statement, balance sheet and statement of cash flows, inventory, plant assets, depreciation, intangible assets and investments. Emphasis will be placed on the study of Generally Accepted Accounting Principles and their impact on the financial statement presentation required by the Financial Accounting Standards Board.
Units: 5
Lecture Hours: 5 |  Lab Hours: None |  Repeatable: No |  Grading: L
Prerequisite: ACCTG 021 with C or better
Advisory Level  —   Read: 3   |  Write: 3  | Math: 2
Transfer Status: CSU |  Degree Applicable: AA/AS

ACCTG-095 - Individual Income Tax CTEC Approved

This is a comprehensive Income Tax Course (Part I--Basic; and Part II--Intermediate) with materials prepared by "The Income Tax School." "The Income Tax School" has received approval by the California Tax Education Council (CTEC) to provide a comprehensive Federal and California State Income Tax Course to fulfill the 60-hour qualifying education requirement mandated by California State Law. The material is presented through lecture, discussion, and review problems.
Units: 5
Lecture Hours: 5 |  Lab Hours: None |  Repeatable: No |  Grading: L
Recommended: ACCTG 020, C or better
Advisory Level  —   Read: 3   |  Write: 3  | Math: 2
Transfer Status: CSU |  Degree Applicable: AA/AS

ACCTG-097 - Accounting for Income Taxes

This course provides students with an introduction to Federal Individual Income Taxation with emphasis on statutory materials, principles, procedures and terminology. Special attention is given to tax problems encountered by individual taxpayers and the basic concepts of gross income, exclusions, adjusted gross income, deductions, exemptions, and tax credits. Tax planning techniques will be explored. Other tax entities, such as corporations, partnerships and fiduciaries will be discussed. Issues of gift and estate taxation will be reviewed. A comparative analysis of California tax law will be provided.
Units: 3
Lecture Hours: 3 |  Lab Hours: None |  Repeatable: No |  Grading: L
Advisory Level  —   Read: 3   |  Write: 3  | Math: 1
Transfer Status: CSU |  Degree Applicable: AA/AS

ACCTG-101 - Bookkeeping for Small Business

An introduction to accounting principles and procedures that apply to the operations of a small business. The material is presented through lecture and simulation activities including online computer activities. Transactions are analyzed and processed, financial statements are developed, and records are adjusted and closed for a complete accounting cycle for service and merchandising businesses. This course helps to prepare students for positions as accounting assistants or entry level bookkeepers. Course management software will be used to enhance learning.
Units: 3
Lecture Hours: 2.5 |  Lab Hours: 1.5 |  Repeatable: No |  Grading: O
Advisory Level  —   Read: 3   |  Write: 3  | Math: 1
Transfer Status: CSU |  Degree Applicable: AA/AS
​

ACCTG-138 - Work Experience

Work Experience is designed for students who work or volunteer in a field related to their career major. Students are required to provide evidence that they are enrolled in a career program (e.g., education plan or coursework in a career/technical subject area). Students can earn one unit of credit for each 60 hours of unpaid volunteer time or 75 hours of paid work during the semester. Students can repeat Career/Technical Work Experience, combined with General Work Experience, or alone, up to a maximum of 16 units. Internship/job placement is not guaranteed.
Units: 1 - 8
Lecture Hours: None |  Lab Hours: 1.81 |  Repeatable: 15 |  Grading: O
Corequisite: Be employed or a volunteer at an approved work-site for the minimum number of hours per unit as stipulated for paid and unpaid status.
Advisory Level  —   Read: 3   |  Write: 3  | Math: 2
Transfer Status: CSU |  Degree Applicable: AA/AS​

Contact Info:

Dr. Maniphone Dickerson
Dean, Business and Workforce Dev​elopment​

Kim Steele
Interim Sr. Administrative Assistant
(408) 270-6434
Library Building, Room LE- 220​​​

Melody Barta
Full-time Faculty
(408) 531-6167
MS3 Building, SA-260

Robert Brown
Full-time Faculty
(408) 531-6166
MS3 Building, SA-256

Arthur College
Adjunct Faculty

Darlene Marshall
Adjunct Faculty

Diane Soriano
Academic Counselor
(408) 270-6112
LE-212

According to the Bureau of Labor Statistics, projected growth for accountants between 2012 and 2022 is 13.1% with an additional 166,700 accounting and auditing jobs needed to be filled during that time period. Accounting ranks as third highest on U.S. News and World Report's Money and Careers section, "Best Business Jobs" list. The median annual salary for an accountant was $63,550 in 2012, or $30.55 per hour. The best-paid 10 percent earned roughly $111,510, while the lowest-paid made approximately $39,930.​

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