Saddleback College  
  Accounting 1A and 1B  
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Courses and Syllabi

Acct 1A - Financial Accounting
Description: This is the study of accounting as an information system, examining why it is important, and how it is used by investors and creditors to make decisions. The course coverage includes the accounting information system and the recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, the classified financial statements, and statement analysis. It also includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls and ethics.

Ticket #: 11440
Day/Time: MW 1:00 PM - 3:15 PM
Room BGS 253
Fall 2016 Syllabus (MW day) (will open in new window)
Ticket #: 11445
Day/Time: MW 7:00 PM - 9:15 PM
Room BGS 254
Fall 2016 Syllabus (MW night) (will open in new window)

Ticket #: 11635
Day/Time: Distance Ed-Internet
Office BGS 226
Fall 2016 Syllabus (online) (will open in new window)
Ticket #: 11640
Day/Time: Distance Ed-Internet
Office BGS 226
Fall 2016 Syllabus (online) (will open in new window)

Acct 1B - Managerial Accounting
Description: This course will cover managerial accounting basics, managerial cost concepts, the reporting of manufacturing activities, job order cost accounting, job order cost flows and reports, the adjusting of factory overhead, process cost accounting, the equivalent units of production method, the assignment of overhead costs, the application of activity based costing, the assessment of activity based costing, identifying cost behavior, measuring cost behavior, using break-even analysis, applying cost-volume-profit analysis, variable costing, absorption costing, income performance reporting implications, the budgeting process, master budgets, budget administration, the flexible budgetary process, flexible budget reports, materials and labor standards, cost variances, and overhead standards and variances.

Ticket #: 11690
Day/Time: MW 8:00 AM - 10:15 AM
Room BGS 253
Fall 2016 Syllabus (MW) (will open in new window)