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)

Designed to develop the necessary skills, used by professionals in Business related fields, to input data quickly and accurately using a ten-key pad.

ACTG 121 Financial Accounting (4 units)

Preparation and interpretation of financial accounting information. Topics include the application of Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) to value assets, liabilities, and equity; accounting systems and internal controls; use of software applications to prepare and analyze accounting information; use of accounting information by decision-makers. [CPE Hours: CPA, 60 hours]

ACTG 131 Managerial Accounting (4 units)

Use of accounting information by management for analysis, planning, decision-making, and control. Topics include product cost accumulation, cost-volume-profit analysis, responsibility accounting, budgeting, capital budgeting, and the use of software applications to prepare and analyze accounting information. [CPE Hours: CPA, 60 hours]

ACTG 146 Payroll Principles and Practices (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. Intended for students who hold a Bachelor’s degree and who need the course to meet the CPA exam coursework requirement. Accounting majors who intend to transfer to UC or CSU should take this course at their transfer school.

ACTG 156 International Accounting (3 units)

Explore and analyze the differences in financial reporting under the U.S. Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), and other accounting systems, such as the 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. 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.

ACTG 158 Financial Statement Analysis (4 units)

Research, interpretation, and analysis of financial statements. Topics include the preparation of financial statements, horizontal analysis, vertical analysis, and ratios to analyze profitability, liquidity, and investments. This course is part of the CPA Exam Preparation Series, which is intended to meet the education requirement to sit for the CPA exam.

ACTG 169 Accounting Ethics (3 units)

Ethical issues and professional responsibilities within the accounting profession are explored. The case study method is used to analyze the decisions and ramifications of "ethical behavior" according to real-world companies. Meets the California Board of Accountancy ethics requirement for CPA licensure by including topics tested on the Auditing and Attestation (AUD) and Regulation (REG) sections of the CPA exam.

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 200 QuickBooks (3 units)

Introduction to the financial accounting features of QuickBooks. Setting up and maintaining a computerized system from entering business transactions through the Trial Balance and preparation of Financial Statements.

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.

Program Type Total Units
Accounting AS 60 Units
Accounting CA 23.5 - 25.5 Units
Accounting Clerk in Government Accounting CS 14.5 Units
Individual Tax Preparer CS 13 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.

Skyline College has been approved by the California Tax Education Council to offer education courses that count as credit towards the requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at www.ctec.org 

Office Information
Location: Building 8-8209B
Email: halld@smccd.edu
Phone: (650) 738-4247
Spring 2025 Courses  |  Fall 2024 Courses

Type Status Title Days Time Instructor
Online Class OPEN ACTG 100 - 30007 - 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
Day Class   OPEN ACTG 100 - 30002 - 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
M W 12:10pm-1:25pm Viertel, C
Online Class OPEN ACTG 103 - 37617 - 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 OPEN ACTG 121 - 40629 - 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
Day Class   OPEN ACTG 121 - 30008 - 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
T Th 9:10am-11:00am Zhang, H
Day Class   OPEN ACTG 121 - 30009 - 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-12:00pm Viertel, C
Online Class OPEN ACTG 131 - 43223 - 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
Evening Class  Hybrid Class OPEN ACTG 131 - 41827 - 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
W 6:00pm-8:00pm Fang, L
Evening Class  Hybrid Class OPEN ACTG 131 - 41827 - 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 Fang, L
Online Class OPEN ACTG 146 - 48395 - Accounting for Payroll
TBA Zhang, H
Online Class OPEN ACTG 156 - 45631 - International Accounting
ACTG 156 INTERNATIONAL ACCOUNTING (3)
Hours/semester: 48-54 lecture. Prerequisite: ACTG 121 with a minimum grade of C or equivalent.
Students will explore and analyze the differences in financial reporting under U.S. GAAP, International Financial Reporting Standards (IFRS) and Chinese accounting systems. 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] Transfer credit: CSU.
TBA Viertel, C
Online Class OPEN ACTG 158 - 48627 - Financial Statement Analysis
ACTG 158 Financial Statement Analysis

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

Units: 4
Degree Credit
Letter Grade Only
  • Lecture hours/semester: 64-72
  • Homework hours/semester: 128-144
Prerequisites: ACTG 121 or equivalent.
Corequisites: None
Transfer Credit: CSU
TBA Zhang, H
Online Class OPEN ACTG 169 - 46435 - Accounting Ethics
ACTG 169 Accounting Ethics

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]

Units: 3
Degree Credit
Letter Grade Only
  • Lecture hours/semester: 48-54
  • Homework hours/semester: 96-108
Prerequisites: None
Corequisites: None
Transfer Credit: CSU
TBA Zhang, H
Online Class OPEN ACTG 172 - 44786 - Business Income Taxes
ACTG 172 Business Income Taxes

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.

Units: 4
Degree Credit
Grade Option (Letter Grade or Pass/No Pass)
  • Lecture hours/semester: 64-72
  • Homework hours/semester: 128-144
  • Total Student Learning hours/semester: 192-216
Prerequisites: None
Corequisites: None
Transfer Credit: CSU
TBA Korniakov, A
Online Class OPEN ACTG 200 - 48394 - Quickbooks
ACTG 200 QuickBooks

Introduction to the financial accounting features of QuickBooks. Setting up and maintaining a computerized system from entering business transactions through the Trial Balance and preparation of Financial Statements.

Units: 3
Degree Credit
Letter Grade Only
  • Lecture hours/semester: 48-54
  • Homework hours/semester: 96-108
  • Total Student Learning hours/semester: 144-162
Prerequisites: None
Corequisites: None
Transfer Credit: CSU
TBA Viertel, C

Primary Contact

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

Department Faculty

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 »
Tony Viertel
Tony Viertel (Faculty)
Business, Education and Professional Programs-Accounting
viertelt@smccd.edu More details »
Hellen Zhang
Hellen Zhang (Professor)
Business, Education and Professional Programs-Accounting
zhangh@smccd.edu More details »

Dean & Division Assistant

Angelica Gorostiza
Angelica Gorostiza (Division Assistant)
Business, Education and Professional Programs-Division Office
gorostizaa@smccd.edu More details »
Michael Kane
Michael Kane (Dean of Business, Education and Professional Programs)
Business, Education and Professional Programs-Division Office
kanem@smccd.edu More details »