Accounting

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Program Spotlight

Enroll in the Accounting program for a challenging academic experience that will prepare you for a variety of positions in the accounting field. Many students find part-time employment in the accounting field after completing the first accounting courses in the program and continue to work while fulfilling the rest of their program requirements.

Skyline College offers an Associate of Science Degree for students looking for a clear path to transfer to a four-year institution, and two Certificates in Accounting: Computer Specialist and Accounting for students looking to get a leg up in the workplace.

ACBSP logo

Skyline College was the first community college on the west coast to receive accreditation from Accreditation Council of Business Schools and Programs (ACBSP).

Employment Statistics

Average Salary in California

National Growth Rate over 10 Years*

Accountants

*National average growth rate for all occupations is 8%.  

Sources: U.S. Department of Labor

Accounting programs prepare students to work as public accountants, management accountants, government accountants, and internal auditors. Persons trained in accounting may also pursue careers as budget analysts and financial managers.

Accountants and auditors prepare and examine financial records. They ensure that financial records are accurate and that taxes are paid properly and on time helping to ensure that organizations run efficiently and according to the law. 

To succeed in accounting, students should possess strong analytical and communication skills. They should also be organized, detail oriented, and enjoy dealing with numbers to interpret facts and figures. Accountants must make sound judgments and be able to clearly communicate the results of their work, orally and in writing, to clients and management. 

Accounting programs prepare students for a career such as public accountant, management accountant, government accountant, and internal auditor. Persons trained in accounting may also pursue careers as budget analysts and financial managers.

Most public accounting and business firms require applicants for accountant and internal auditor positions to have at least a bachelor's degree in accounting or a related field. Skyline College can start you on the path toward a bachelor’s degree.

Looking for a list of classes offered this semester?

Check out the current class schedule.

All Courses

ACTG 100 Accounting Procedures (3 units)

Introduction to financial accounting procedures for proprietorships in service and merchandising operations. Instruction in manual and computerized accounting systems with hands-on computer experience.

ACTG 103 Ten-Key Skills (0.5 units)

Development of speed and accuracy using the ten-key pad on a computer keyboard for the four basic functions of addition, subtraction, multiplication, and division.

ACTG 121 Financial Accounting (4 units)

Students taking their first course in accounting are strongly encouraged to complete ACTG 100 before enrolling in ACTG 121. Explores what financial accounting is, why it is important, and how it is used by investors and creditors to make decisions. Covers the application of generally accepted accounting principles, the classified financial statements, and statement analysis. Includes issues relating to asset, liability, and equity valuation; revenue and expense recognition; cash flow; internal controls; and ethics.

ACTG 131 Managerial Accounting (4 units)

Examination of how managers use accounting information in decision-making, planning, directing operations, and controlling in an ethical environment. Focus on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. Examination of profit planning, standard costs, operations and capital budgeting, cost control, and accounting for costs in manufacturing organizations.

ACTG 144 QuickBooks: Set-Up and Service Business (1.5 units)

Development and operation of a computerized accounting system using QuickBooks and QuickBooks Pro for the Service Business.

ACTG 145 QuickBooks: Payroll and Merchandising Business (1.5 units)

Set up and maintenance of a computerized financial accounting system using the advanced features of QuickBooks Pro, along with coverage of payroll and the merchandising business.

ACTG 146 Accounting for Payroll (3 units)

Payroll is one of the most important accounting functions. Learn how to calculate employee compensation (wages & tips), determine employer and employee tax deductions, prepare journal entries for general ledger posting, and file the required federal and state payroll forms using current legislation and payroll tax laws.

ACTG 154 Governmental and Nonprofit Accounting (3 units)

Study of the theory and practice of accounting for local and state government entities and nonprofit agencies. Topics include analysis and application of pronouncements from the Governmental Accounting Standards Board (GASB); fund accounting, operational and cash budgeting, and operational control issues; transaction analysis, financial statement preparation and analysis, and external reporting issues. This course is intended for students who hold a Bachelor’s degree and who need the course to meet the CPA exam coursework requirement or Advanced Accounting Certificate. Accounting majors who intend to transfer to UC or CSU should take this course at their transfer school. [CPE Hours: CPA, 45 hours]

ACTG 156 International Accounting (3 units)

Explore and analyze the differences in financial reporting under U.S. GAAP, International Financial Reporting Standards (IFRS) and other accounting systems, such as Chinese accounting system. Topics include accounting issues related to international business activities and foreign operations, strategic accounting issues of multinational companies, corporate governance, and corporate social responsibility reporting. This course is intended for students who hold a Bachelor’s degree and who need the course to meet the CPA exam coursework requirement or Advanced Accounting Certificate. Accounting majors who intend to transfer to UC or CSU should take this course at their transfer school. [CPE Hours: CPA, 45 hours]

ACTG 158 Financial Statement Analysis (4 units)

Effective and efficient research, interpretation and analysis of financial statements and other financial information. [CPE Hours: CPA, 45 hours].

ACTG 169 Accounting Ethics (3 units)

The study of ethical problems that arise within the contexts of the accounting profession. Topics include major ethical theories and the professional code of conduct for accountants, auditors, and tax preparers. The course is intended to meet the education requirement to sit for the CPA exam and also meets the California Board of Accountancy accounting ethics course requirement for CPA licensure. [CPE Hours: CPA, 48 hours]

ACTG 171 Federal Income Tax (4 units)

Preparation of Federal and California income tax returns for individuals; basic income tax law, theory and practice. Students who successfully complete this course may apply to the California Tax Education Council (CTEC) to become a Registered Tax Preparer in California.

ACTG 172 Business Income Taxes (4 units)

Preparation of Federal and California income tax returns for corporations, partnerships and sole proprietorships. Completion of ACTG 172 will enable students to complete most tax returns required of professional tax preparers.

ACTG 175 Volunteer Income Tax Preparation (2.5 units)

Preparation of Federal and California income tax returns and use of tax preparation software. Topics include Capital Gains and Losses, Business Income and Expenses, the Earned Income Tax Credit (EITC), Child Tax Credit, Child and Dependent Care Credit, filing status, dependency exemptions, basic deductions, and adjustments. Students serve in the Volunteer Income Tax Assistance (VITA) program and prepare income tax returns for qualifying individuals at no cost. Skyline VITA volunteers receive 32 hours of instruction and prepare income tax returns for 24 hours at the Skyline VITA site.

ACTG 176 Enrolled Agent Exam Preparation (3 units)

Preparation for the IRS Enrolled Agent exam, known as the SEE (Special Enrollment Exam). Topics include taxation of individuals, inheritance, gifts, estates; taxation of small businesses, partnerships, farmers, C corporations, S corporations; taxation of not-for-profit entities, foreign corporations, and retirement plans. Other topics include fiduciary tax returns, determination of tax-exempt status, practice before the IRS and tax prepare rules. Course content will be adjusted to reflect changes in the SEE. [CPE Hours: CPA, CTEC 48 Fed]

ACTG 179 Taxation of Trusts, Gifts and Estates (3 units)

Preparation of Federal and California income tax returns for trusts, estates, and gifts. Topics include income tax law, theory, and practice, and preparation of Forms 1041 (Fiduciary), 706 (Estate) and 709 (Gift) and the related California tax forms. This course is part of the Enrolled Agent Exam Preparation Certificate and the CPA Exam Preparation Series. [CPE Hours: CPA, EA, CTEC 48 Fed]

ACTG 665 Selected Topics in Accounting (0.5- 3 units)

Short course used to introduce, develop or review accounting and/or financial topics related to financial planning. Focus on a variety of topics, such as basic accounting skills, introduction to current accounting and financial software applications, upgrades to accounting software, and other related financial planning and budgeting topics.

ACTG 670 Vocational Cooperative Education in Accounting (1or 2 units)

Students may receive credit for work experience related to their major field or to their established career goal. Seminars and individual conferences are scheduled at convenient times during the semester for the instructor and the student to establish learning objectives related to the student's employment. Students are given appropriate assignments related to the stated objectives and graded in accordance with the college's established grading system. As an alternative, related instruction classes meeting one hour per week, usually in the evening, are available for those students who prefer or need a more structured learning process. One unit of credit for each 75 hours worked per semester, with a maximum of four units per semester, may be earned by students with jobs related to their academic or occupational majors or goals. May be repeated for credit up to 16 units. This limitation applies to Occupational Cooperative Education work experience courses offered within the SMCCCD.

Program Type Total Units
Accounting AS 60 Units
Accounting CA 23 Units
Accounting Clerk CC 8.5 - 9.5 Units
Accounting Clerk in Government Accounting CS 14 - 15 Units
Individual Tax Preparer CS 14 Units
Payroll Accounting CS 11.5 - 12.5 Units
Agendas and Minutes
May 8, 2018

Members

Name Affiliation
Diana Ariani South San Francisco High School
Hamid Azad Notre Dame de Namur University
Michael Baird Fred A.  Marcussen, CPA
Richard Claire Port of Redwood City    
Andrew Dai Law Offices of Darius T. Chan
Dorene Fong Accountemps
Richard Gunn BPM
Alex Korniakov Cabrillo College
Laura Ross Lee EisnerAmber--Accounting
Guillermo Ortiz Skyline College
John O'Shaughnessy San Francisco State University
Nancy Sansot Westmoor High School
Brian Sholley BPM
Marv Steinberg Skyline College
Michael Swartzburg Pharmozyme
John Verzosa Bank of the West, Serramonte
Linda Whitten Skyline College
Paul Young Skyline College
Lavinia Zanassi Skyline College
Hellen Zhang Skyline College

Upon completion of the program students will be able to:

  • Critical Thinking - Apply critical thinking and analytical skills in decision making and problem solving.
  • Accounting/Financial Accounting - Understand and apply accounting principles to prepare financial statements.
  • Business Law - Develop an understanding of the law and the legal environment as it relates to business operations, including its ethical implications.
  • Intro to Business Information Systems - Identify the basics of information technology and apply software applications to enhance efficiency of business functions.
  • Business Communications - Create effective oral and written business communications utilizing modern communication technologies.
  • Economics/Macroeconomics - Demonstrate knowledge of basic economic concepts and how they affect business.
Office Information
Location: Building 8-8209B
Email: halld@smccd.edu
Phone: (650) 738-4247
Fall 2022 Courses

Type Status Title Days Time Instructor
Online Class IN
PROGRESS
ACTG 100 - 80006 - Accounting Procedures
ACTG 100 Accounting Procedures

Introduction to financial accounting procedures for proprietorships in service and merchandising operations. Instruction in manual and computerized accounting systems with hands-on computer experience.

Units: 3
Degree Credit
Letter Grade Only
  • Lecture hours/semester: 48-54
  • TBA hours/semester: 16-18
  • Homework hours/semester: 80-90
Prerequisites: None
Corequisites: None
Transfer Credit: CSU
TBA Zhang, H
Evening Class   IN
PROGRESS
ACTG 100 - 80005 - Accounting Procedures
ACTG 100 Accounting Procedures

Introduction to financial accounting procedures for proprietorships in service and merchandising operations. Instruction in manual and computerized accounting systems with hands-on computer experience.

Units: 3
Degree Credit
Letter Grade Only
  • Lecture hours/semester: 48-54
  • TBA hours/semester: 16-18
  • Homework hours/semester: 80-90
Prerequisites: None
Corequisites: None
Transfer Credit: CSU
W 6:30pm-9:30pm Viertel, C
Online Class IN
PROGRESS
ACTG 103 - 88203 - Ten-Key Skills
ACTG 103 Ten-Key Skills

Development of speed and accuracy using the ten-key pad on a computer keyboard for the four basic functions of addition, subtraction, multiplication, and division.

Units: 0.5
Degree Credit
Pass/No Pass Only
  • Lecture hours/semester: 8-9
  • TBA hours/semester: 16-18
Prerequisites: None
Corequisites: None
Transfer Credit: CSU
TBA Zhang, H
Online Class IN
PROGRESS
ACTG 121 - 80009 - Financial Accounting
ACTG 121 Financial Accounting

Students taking their first course in accounting are strongly encouraged to complete ACTG 100 before enrolling in ACTG 121. Explores what financial accounting is, why it is important, and how it is used by investors and creditors to make decisions. Covers the application of generally accepted accounting principles, the classified financial statements, and statement analysis. Includes issues relating to asset, liability, and equity valuation; revenue and expense recognition; cash flow; internal controls; and ethics.

Units: 4
Degree Credit
Letter Grade Only
  • Lecture hours/semester: 64-72
  • TBA hours/semester: 16-18
  • Homework hours/semester: 112-126
Prerequisites: None
Corequisites: None
Transfer Credit: CSU, UC
C-ID: ACCT 110
TBA Zhang, H
Online Class IN
PROGRESS
ACTG 121 - 93073 - Financial Accounting
ACTG 121 Financial Accounting

Students taking their first course in accounting are strongly encouraged to complete ACTG 100 before enrolling in ACTG 121. Explores what financial accounting is, why it is important, and how it is used by investors and creditors to make decisions. Covers the application of generally accepted accounting principles, the classified financial statements, and statement analysis. Includes issues relating to asset, liability, and equity valuation; revenue and expense recognition; cash flow; internal controls; and ethics.

Units: 4
Degree Credit
Letter Grade Only
  • Lecture hours/semester: 64-72
  • TBA hours/semester: 16-18
  • Homework hours/semester: 112-126
Prerequisites: None
Corequisites: None
Transfer Credit: CSU, UC
C-ID: ACCT 110
TBA Viertel, C
Day Class   IN
PROGRESS
ACTG 121 - 89880 - Financial Accounting
ACTG 121 Financial Accounting

Students taking their first course in accounting are strongly encouraged to complete ACTG 100 before enrolling in ACTG 121. Explores what financial accounting is, why it is important, and how it is used by investors and creditors to make decisions. Covers the application of generally accepted accounting principles, the classified financial statements, and statement analysis. Includes issues relating to asset, liability, and equity valuation; revenue and expense recognition; cash flow; internal controls; and ethics.

Units: 4
Degree Credit
Letter Grade Only
  • Lecture hours/semester: 64-72
  • TBA hours/semester: 16-18
  • Homework hours/semester: 112-126
Prerequisites: None
Corequisites: None
Transfer Credit: CSU, UC
C-ID: ACCT 110
M W 10:10am-12:15pm Zhang, H
Online Class OPEN ACTG 131 - 85718 - Managerial Accounting
ACTG 131 Managerial Accounting

Examination of how managers use accounting information in decision-making, planning, directing operations, and controlling in an ethical environment. Focus on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. Examination of profit planning, standard costs, operations and capital budgeting, cost control, and accounting for costs in manufacturing organizations.

Units: 4
Degree Credit
Letter Grade Only
  • Lecture hours/semester: 64-72
  • TBA hours/semester: 16-18
  • Homework hours/semester: 112-126
Prerequisites: ACTG 121 or equivalent.
Corequisites: None
Transfer Credit: CSU, UC
C-ID: ACCT 120
TBA Viertel, C
Online Class IN
PROGRESS
ACTG 131 - 93140 - Managerial Accounting
ACTG 131 Managerial Accounting

Examination of how managers use accounting information in decision-making, planning, directing operations, and controlling in an ethical environment. Focus on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. Examination of profit planning, standard costs, operations and capital budgeting, cost control, and accounting for costs in manufacturing organizations.

Units: 4
Degree Credit
Letter Grade Only
  • Lecture hours/semester: 64-72
  • TBA hours/semester: 16-18
  • Homework hours/semester: 112-126
Prerequisites: ACTG 121 or equivalent.
Corequisites: None
Transfer Credit: CSU, UC
C-ID: ACCT 120
TBA Zhang, H
Online Class IN
PROGRESS
ACTG 144 - 94520 - QuickBooks Set-up/Service Bus.
ACTG 144 QuickBooks: Set-Up and Service Business

Development and operation of a computerized accounting system using QuickBooks and QuickBooks Pro for the Service Business.

Units: 1.5
Degree Credit
Grade Option (Letter Grade or Pass/No Pass)
  • Lecture hours/semester: 24-27
  • Homework hours/semester: 48-54
Prerequisites: None
Corequisites: None
Transfer Credit: CSU
TBA Claire, R
Online Class OPEN ACTG 145 - 94521 - QuickBooksPayroll/Merchndising
ACTG 145 QuickBooks: Payroll and Merchandising Business

Set up and maintenance of a computerized financial accounting system using the advanced features of QuickBooks Pro, along with coverage of payroll and the merchandising business.

Units: 1.5
Degree Credit
Grade Option (Letter Grade or Pass/No Pass)
  • Lecture hours/semester: 24-27
  • Homework hours/semester: 48-54
Prerequisites: None
Corequisites: None
Transfer Credit: CSU
TBA Claire, R
Online Class IN
PROGRESS
ACTG 146 - 97255 - Accounting for Payroll
TBA Viertel, C
Online Class IN
PROGRESS
ACTG 154 - 95420 - Governmental & Nonprofit Actg
ACTG 154 GOVERNMENTAL AND NONPROFIT ACCOUNTING (3)
Hours/semester:48-54 lecture. Prerequisite: ACTG 121 or equivalent.
Study of the theory and practice of accounting for local and state government entities and nonprofit agencies. Topics include analysis and application of pronouncements from the Governmental Accounting Standards Board (GASB); fund accounting, operational and cash budgeting, and operational control issues; transaction analysis, financial statement preparation and analysis, and external reporting issues. This course is intended for students who hold a Bachelor?s degree and who need the course to meet the CPA exam coursework requirement or Advanced Accounting Certificate. Accounting majors who intend to transfer to UC or CSU should take this course at their transfer school. [CPE Hours: CPA, 45 hours]. Transfer credit: CSU.
TBA Zhang, H
Online Class IN
PROGRESS
ACTG 171 - 95951 - Federal Income Tax

ACTG 171 FEDERAL INCOME TAX (4)
(Pass/No Pass or letter grade.)
Hours/semester: 64-72 lecture/16-18 hours by arrangement. Recommended: Eligibility for ENGL 846 or ESOL 400, or equivalent; and completion of MATH 110, or MATH 111 and MATH 112, or equivalent.
Preparation of Federal and California income tax returns for individuals; basic income tax law, theory and practice. Students who successfully complete this course may apply to the California Tax Education Council (CTEC) to become a Registered Tax Preparer in California. Transfer credit: CSU.

TBA Korniakov, A
Day Class   IN
PROGRESS
ACTG 670 - 94914 - Accounting Work Experience
ACTG 670 Vocational Cooperative Education in Accounting

Students may receive credit for work experience related to their major field or to their established career goal. Seminars and individual conferences are scheduled at convenient times during the semester for the instructor and the student to establish learning objectives related to the student's employment. Students are given appropriate assignments related to the stated objectives and graded in accordance with the college's established grading system. As an alternative, related instruction classes meeting one hour per week, usually in the evening, are available for those students who prefer or need a more structured learning process. One unit of credit for each 75 hours worked per semester, with a maximum of four units per semester, may be earned by students with jobs related to their academic or occupational majors or goals. May be repeated for credit up to 16 units. This limitation applies to Occupational Cooperative Education work experience courses offered within the SMCCCD.

Units: 2
Degree Credit
Pass/No Pass Only
  • Work Experience hours/semester: 150
Prerequisites: Permission of the Cooperative Education Office, concurrent enrollment in a planned vocational program, and employment in a college-approved job directly related to the student?s academic major.
Corequisites: None
Transfer Credit: CSU
TBA Zhang, H

Primary Contact

David Hall
David Hall (Instructional Aide)
Business, Education and Professional Programs-Accounting
halld@smccd.edu More details »

Department Faculty

Michael Kane
Michael Kane (Dean of Business, Education and Professional Programs)
Business, Education and Professional Programs-Division Office
kanem@smccd.edu More details »
Richard Claire
Richard Claire (Instructor)
Business, Education and Professional Programs-Accounting
claired@smccd.edu More details »
Alexander Korniakov
Alexander Korniakov (Adjunct Faculty)
Business, Education and Professional Programs-Accounting
korniakovalexander@smccd.edu More details »
Marv Steinberg
Marv Steinberg (Adjunct Faculty)
Business, Education and Professional Programs-Accounting
steinbergm@smccd.edu More details »
Hellen Zhang
Hellen Zhang (Professor)
Business, Education and Professional Programs-Accounting
zhangh@smccd.edu More details »