Course Offerings in Accounting

Department Coordinator: Mary Sessom, Esq.
Lead Accounting Faculty: George Shupe CPA

The Accounting Program has responsibility for eight accounting courses which are actively and regularly scheduled to enable students to complete their educational goals relative to this important business subject.

Transfer courses: The sequence of BUS 120 Financial Accounting and BUS 121 Managerial Accounting is the nucleus of the program. These not only serve as the transfer sequence for the business major moving on to a four-year institution, but also as the prerequisites for other accounting program objectives.

Advanced Accounting courses:  Students who wish to complete an Associate of Science Degree in Accounting or qualify for the Accounting Certificate must, among other things, complete a set of four courses labeled our “advanced accounting” sequence. These courses include BUS 122 Intermediate Accounting, BUS 124 Auditing, BUS 150 Individual Income Taxes, and BUS 162 Analysis of Financial Statements.

Most of these courses require completion of BUS 120 Financial Accounting as a prerequisite. BUS 150, the tax preparation course does not. Please note: BUS 121 Managerial Accounting is NOT required as a prerequisite before taking any of the advanced course sequence.

One course in the advanced sequence is offered each semester, typically on Wednesday evening at 6:00 p.m. Intermediate Accounting which also starts at 6:00 p.m., is a 4-unit rather than a 3-unit course, and thus runs to 9:40 p.m. rather than the usual 8:50 p.m. To assist you in planning, the schedule of advanced courses through academic year 2007-2008 is given below:

Bookkeeping Certificate: Cuyamaca College offers a Certificate of Achievement for a sequence of courses which prepare the individual to work as a full-charge bookkeeper. Included in that sequence are two additional accounting courses which are part of our program.

BUS 129 Payroll Accounting and Business Taxes is a 2-unit course, typically offered on Monday evening each Fall semester. It covers both federal and state payroll tax reporting and also introduces to the student to other taxes such as state sales tax and county business property taxes. BUS 176 Computerized Accounting Applications teaches QuickBooks, the most popular small business accounting software package.  BUS 176 is a lecture/lab course where the instructor assists the student in completing a number of modules on the computer. It is offered each Spring semester; scheduling is dependent on lab availability.

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Accounting Courses by Semester

Class schedules have been established for the semesters noted below. Spring 2006 is currently going through the approval process and is yet to be officially listed in the published Class Schedule. Section numbers and classes for the Summer 2006 and Fall 2006 semesters have been proposed. The courses listed are likely to be offered, but the official Class Schedules for those terms will not be published until later in the year.

The information in these tables specifies not only the courses offered, but days and times along with the instructor as well. Instructors sometimes change due to individual circumstances, as well as load and budget considerations. We will do our best to keep these schedules accurate. "TBD" means "To Be Determined." Any questions that you have may be directed to George Shupe, lead faculty in Accounting.