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This course is intended for students majoring in Accounting and those interested in upgrading their accounting job/career skills. This course continues the study of advanced theory and concepts that was started in Accounting 201A.

Emphasis is placed on the valuation and presentation of liabilities and stockholders’ equity, revenue recognition, leases and tax accounting.

This course relates tax codes to the individual and identifies how tax planning skills can determine economic outcomes.

In addition, it demonstrates and differentiates between tax avoidance and tax evasion.

The full accounting cycle and payroll is evaluated within a typical business environment.

Business transactions are identified, labeled, recorded, and processed for both service and merchandise businesses.

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The content provides ways to identify general aptitudes and skills required in health careers and provide students with an opportunity to match individual aptitudes, interests and abilities to specific health careers. This is an entry-level course designed to introduce students to American Sign Language (ASL) and Finger-spelled Signs as it is used within Deaf Culture.The course focuses on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis.Other topics include profit planning, standard costs, operations and capital budgeting, cost control, and accounting for costs in manufacturing organizations.One unit of credit may be earned for each 75 hours of paid employment or 60 hours of volunteer work. However, the combined maximum credit for all Work Experience courses from all subject areas may not exceed 16 units.This course is intended for students majoring in Accountancy or those interested in the accounting field. This discipline may offer specialized instruction in one or more of the following areas: Supervised Tutoring (044), Experimental Topics (265), Independent Study (290), Individualized Instruction (296), Service Learning (277), or Work Experience (270).

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