Accounting
The Accounting Department offers introductory and advanced level courses in Accounting. These courses can lead to a variety of Certificates of Achievement that appear on students' official Orange Coast College (OCC) school transcripts. The Certificates of Achievement may be applied for through the OCC Graduation Office.
All Certificates of Achievement programs require three (3) introductory OCC Accounting courses in Financial Accounting, Managerial Accounting, and Excel for Accounting and Finance (earning the Entry Level Accounting certificate). Almost all of the other Certificate of Achievements can be earned by taking one (1) or two (2) additional advanced Accounting courses at OCC.
The Accounting Department also offers an A.S. Degree in Accounting. The A.S. Accounting Degree may be applied for through the OCC Graduation Office.
Department Contact Information
Douglas Johnson, Department Chair
dhjohnson@occ.cccd.edu
(714) 432-0202 x21030
- Accounting Data Analytics, Certificate of Specialization
- Accounting, Associate in Science Degree
- Accounting, Certificate of Achievement
- Business Taxation Competency, Certificate of Achievement
- Cost Accounting Competency, Certificate of Achievement
- Entry-Level Accounting, Certificate of Achievement
- Financial Accounting Competency, Certificate of Achievement
- Governmental Accounting Competency, Certificate of Achievement
- Individual Taxation Competency, Certificate of Achievement
- Non-Profit Accounting Competency, Certificate of Achievement
- Payroll Accounting Competency, Certificate of Achievement
Credit Courses
Grading Mode: Standard Letter, Pass/No Pass
Accounting for small businesses in services and retail. The course includes basic accounting procedures, preparation and analysis of financial statements, banking, payroll processing, and forms. May be taken for grades or on a pass-no pass basis.
Catalog Program Pages Referencing ACCT A100
- Accounting
- Accounting (ACCT)
- Associate in Arts General Education 2022-2023: Option 1 (Orange Coast College General Education)
- Business Employee, Associate in Arts Degree
- Business Employee, Certificate of Achievement
- Real Estate-Broker, Associate in Science Degree
- Real Estate-Broker, Certificate of Achievement
- Retail, Associate in Science Degree
- Retail, Certificate of Achievement
Grading Mode: Standard Letter, Pass/No Pass
Fundamentals of financial accounting relating to corporations. Application of widely used accounting theory and practice for both service and merchandise enterprises. Preparation and analysis of financial statements. This course may also be offered online. C-ID: ACCT 110.
Catalog Program Pages Referencing ACCT A101
- Accounting
- Accounting (ACCT)
- Accounting Data Analytics, Certificate of Specialization
- Accounting, Associate in Science Degree
- Accounting, Certificate of Achievement
- Aviation Science, Associate in Science Degree
- Aviation Science, Certificate of Achievement
- Business
- Business (BUS)
- Business Administration 2.0, Associate in Science Degree for Transfer (AS-T)
- Business Administration, Associate in Science Degree
- Business Administration, Certificate of Achievement
- Business Taxation Competency, Certificate of Achievement
- Computer Information Systems, Associate in Science Degree
- Computer Information Systems, Associate in Science Degree
- Computer Information Systems, Certificate of Achievement
- Computer Information Systems, Certificate of Achievement
- Cost Accounting Competency, Certificate of Achievement
- Economics, Associate in Arts Degree for Transfer (AA-T)
- Economics, Associate in Arts Degree for Transfer (AA-T)
- Entry-Level Accounting, Certificate of Achievement
- Finance, Certificate of Specialization
- Financial Accounting Competency, Certificate of Achievement
- Governmental Accounting Competency, Certificate of Achievement
- Individual Taxation Competency, Certificate of Achievement
- Management and Leadership Studies, Associate in Science Degree
- Management and Leadership Studies, Certificate of Achievement
- Non-Profit Accounting Competency, Certificate of Achievement
- Payroll Accounting Competency, Certificate of Achievement
- Real Estate-Broker, Associate in Science Degree
- Real Estate-Broker, Certificate of Achievement
- Retail, Associate in Science Degree
- Retail, Certificate of Achievement
Grading Mode: Standard Letter, Pass/No Pass
Fundamentals of financial accounting relating to corporations. Application of widely used accounting theory and practice for both service and merchandise enterprises. Preparation and analysis of financial statements. This course may also be offered online.
Catalog Program Pages Referencing ACCT A101H
- Accounting
- Accounting (ACCT)
- Accounting Data Analytics, Certificate of Specialization
- Accounting, Associate in Science Degree
- Accounting, Certificate of Achievement
- Business
- Business (BUS)
- Business Administration 2.0, Associate in Science Degree for Transfer (AS-T)
- Business Taxation Competency, Certificate of Achievement
Grading Mode: Standard Letter, Pass/No Pass
Introduction to management's use of accounting information for planning, control, and decision-making within an organization. Covers both traditional and contemporary topics, including product costing, overhead, budgeting, cash flow, financial statement analysis, and decision-making tools. This course may also be offered online. C-ID: ACCT 120.
Catalog Program Pages Referencing ACCT A102
- Accounting
- Accounting (ACCT)
- Accounting Data Analytics, Certificate of Specialization
- Accounting, Associate in Science Degree
- Accounting, Certificate of Achievement
- Aviation Science, Associate in Science Degree
- Aviation Science, Certificate of Achievement
- Business Administration 2.0, Associate in Science Degree for Transfer (AS-T)
- Business Administration, Associate in Science Degree
- Business Administration, Certificate of Achievement
- Business Taxation Competency, Certificate of Achievement
- Computer Information Systems, Associate in Science Degree
- Computer Information Systems, Associate in Science Degree
- Computer Information Systems, Certificate of Achievement
- Computer Information Systems, Certificate of Achievement
- Cost Accounting Competency, Certificate of Achievement
- Economics, Associate in Arts Degree for Transfer (AA-T)
- Economics, Associate in Arts Degree for Transfer (AA-T)
- Entry-Level Accounting, Certificate of Achievement
- Finance, Certificate of Specialization
- Financial Accounting Competency, Certificate of Achievement
- Flight Operations, Certificate of Specialization
- Governmental Accounting Competency, Certificate of Achievement
- Individual Taxation Competency, Certificate of Achievement
- Management and Leadership Studies, Associate in Science Degree
- Management and Leadership Studies, Certificate of Achievement
- Non-Profit Accounting Competency, Certificate of Achievement
- Payroll Accounting Competency, Certificate of Achievement
Grading Mode: Standard Letter, Pass/No Pass
Introduction to management's use of accounting information for planning, control, and decision-making within an organization. Covers both traditional and contemporary topics, including product costing, overhead, budgeting, cash flow, financial statement analysis, and decision-making tools. This course may also be offered online.
Catalog Program Pages Referencing ACCT A102H
Grading Mode: Standard Letter, Pass/No Pass
A course utilizing the theory and fundamentals of generally accepted accounting principles and industry-specific guidance in conjunction with legal and regulatory issues needed for managing the recordkeeping and compliance documentation for Not-for-Profit entities. Creation of recordkeeping systems and various financial statements/reports that will help to evaluate accountability, transparency, and persuasiveness of a Not-for-Profit entity. Topics will include day to day transaction and special project accounting, tax and audit issues, endowments and grants, reporting obligations and other legal considerations.
Catalog Program Pages Referencing ACCT A107
Grading Mode: Standard Letter, Pass/No Pass
This course includes a detailed study of accounting using Excel spreadsheet software. Topics include the use of functions and formulas in Excel with emphasis on accounting as a financial analysis tool. Students are expected to have a working knowledge of Windows. Graded or Pass/No Pass option.
Catalog Program Pages Referencing ACCT A110
- Accounting
- Accounting (ACCT)
- Accounting Data Analytics, Certificate of Specialization
- Accounting, Associate in Science Degree
- Accounting, Certificate of Achievement
- Business Taxation Competency, Certificate of Achievement
- Cost Accounting Competency, Certificate of Achievement
- Entry-Level Accounting, Certificate of Achievement
- Financial Accounting Competency, Certificate of Achievement
- Governmental Accounting Competency, Certificate of Achievement
- Individual Taxation Competency, Certificate of Achievement
- Non-Profit Accounting Competency, Certificate of Achievement
- Payroll Accounting Competency, Certificate of Achievement
Grading Mode: Standard Letter, Pass/No Pass
Introduction to federal income taxation theory and practice as applied to individuals. Covers gross income, business and personal deductions, exemptions, tax credits, property transactions, and tax computation. Includes individual and group problem-solving and tax return preparation. May be taken for grades or on a pass-no pass basis.
Catalog Program Pages Referencing ACCT A111
Grading Mode: Standard Letter, Pass/No Pass
QuickBooks is a complete computerized accounting system for small businesses. Topics include a review of basic accounting concepts, preparation of business reports and graphs, and the creation of a company using QuickBooks accounting. Covers creation and operation of a detailed accounting system for new and existing businesses. May be taken for grades or on a pass-no pass basis.
Catalog Program Pages Referencing ACCT A112
Grading Mode: Pass/No Pass
This hands on course provides training and an experiential service learning opportunity in the preparation of federal and state individual income tax returns. After attending training and review classes and passing the IRS and state individual income tax exams, student volunteers will provide free tax assistance to qualifying community residents. Offered on a pass-no pass basis only.
Catalog Program Pages Referencing ACCT A114
Grading Mode: Standard Letter, Pass/No Pass
Topics will include rules related to the organization, life, and dissolution of corporations, partnerships, S-corporations, and LLCs. Tax research and planning issues are considered.
Catalog Program Pages Referencing ACCT A116
Grading Mode: Standard Letter, Pass/No Pass
Designed to expose students to a comprehensive coverage of ethical and professional issues encountered by accounting professionals. Prepares students to meet part of the ethics requirement for becoming a Certified Public Accountant in the State of California. Primarily focuses on ethics pertaining to the Accounting profession. Study of the ethical framework includes the American Institute of Certified Public Accountants (AICPA) Code of Professional Ethics, Audit Responsibilities and Accounting Fraud, Legal and Regulatory Obligations, Earnings Quality, Corporate Governance, and International Financial Reporting.
Catalog Program Pages Referencing ACCT A118
Grading Mode: Standard Letter, Pass/No Pass
Creation of a payroll cycle, recording of payroll information, payroll transmittal and verification with Output reports that reflect both Federal and State of California's laws and policies. Prepares students for FPC Designation Exam. This course may also be offered online. May be taken for grades or on a pass-no pass basis.
Catalog Program Pages Referencing ACCT A119
Grading Mode: Standard Letter, Pass/No Pass
Course covers topics currently receiving attention in the Accounting industry. This course may also be offered online. May be taken for grades or on a pass-no pass basis. One to four hours lecture, 0-three hours non-lecture.
Catalog Program Pages Referencing ACCT A199
Grading Mode: Standard Letter, Pass/No Pass
Covers cost accounting concepts and practices. Includes the determination, analysis, and control of product costs (materials, labor, and overhead) through traditional and advanced costing systems. Other managerial tools such as budgeting and break-even analysis and cost accounting on government contracts are also considered. May be taken for grades or on a pass-no pass basis.
Catalog Program Pages Referencing ACCT A210
Grading Mode: Standard Letter
An intensive study and application of Generally Accepted Accounting Principles (GAAP) and International Accounting Standards (IAS) for asset valuation, income measurement, and financial statement presentation for business organizations, including the processes through which GAAP and IAS have evolved. The emphasis in this course is on the basic financial statements and related footnotes, the time value of money, the valuation and presentation of assets, current liabilities, and related income statement accounts, and other special accounting topics. International accounting standards (IAS) will be presented parallel to GAAP due to the convergence of both sets of standards within the next five years. Suitable for CPA Exam preparation.
Catalog Program Pages Referencing ACCT A212
Grading Mode: Standard Letter
A continuation of the intensive study and application of GAAP and IAS begun in ACCT A212. The emphasis in this course is on the valuation and presentation of long-term liabilities, stockholders equity, revenue recognition, revenue and related income statement accounts, income taxes, leases, footnote disclosures required by GAAP and IAS, and other special/current accounting topics. Suitable for CPA Exam preparation.
Catalog Program Pages Referencing ACCT A213
Grading Mode: Standard Letter, Pass/No Pass
This course covers fund accounting, budget and control issues, revenue and expense recognition, and issues of reporting for governmental agencies. Many of the topics covered may be used to prepare for portions of the CPA exam.
Catalog Program Pages Referencing ACCT A215
Grading Mode: Standard Letter, Pass/No Pass
A course utilizing the theory and fundamentals of accounting for and the administration of not-for-profit organizations and governmental entities. Application of accounting principles for both not-for-profit organizations and government entities. Preparation and analysis of various financial statements and introduction to the required not-for-profit federal, state and local tax filings.
Catalog Program Pages Referencing ACCT A216
Grading Mode: Standard Letter
Examines the use of financial statement audits and details the audit process. Topics include professional responsibilities of auditors, audit design, sampling approaches, substantive testing, testing controls, and audit report formulation and communication.
Catalog Program Pages Referencing ACCT A218
Grading Mode: Standard Letter, Pass/No Pass
The advent of data analytics offers both challenges and opportunities for CPAs. The challenges include undertaking appropriate training to develop the skills needed to initiate and support data analytics activities, as well as altering the present audit model to include appropriate audit analytics techniques. The opportunities include a technology rich audit model that provides for greater thoroughness, efficiency, and accuracy, as well as new business opportunities to provide data analytics expertise to CPAs' clients and organizations. CPAs, whether working in public practice or industry, will enhance their career opportunities through the acquisition of additional data analytics expertise.
Catalog Program Pages Referencing ACCT A220
Noncredit Courses
Grading Mode: P/NP/SP Non-Credit
This is a noncredit course utilizing the theory and fundamentals of generally accepted accounting principles and industry-specific guidance in conjunction with legal and regulatory issues needed for managing the recordkeeping and compliance documentation for Not-for-Profit entities. Creation of recordkeeping systems and various financial statements/reports that will help to evaluate accountability, transparency, and persuasiveness of a Not-for-Profit entity. Topics will include day to day transaction and special project accounting, tax and audit issues, endowments and grants, reporting obligations and other legal considerations. Noncredit. Pass/No Pass/Satisfactory Progress. NOT DEGREE APPLICABLE.