Accounting Essentials
ACCT 7010
Prerequisite: See below*
Covers fund accounting vs. financial accounting, balance sheet, income statement,
debits and credits, accounting records and systems, closing the books, revenues
and monetary assets, expense measurement, inventories and cost of sales, non-current
assets and depreciation, liabilities and equity, statement of cash flows,
nonprofit financial statements. Complete the entire course on-line.
Instructor:
Year Round On-line Course (call to schedule)
Credits for the class will be recorded the quarter you complete the program
Fee: $910 (2 units)
Register for: ACCT 7010-HA
*NOTE: ACCT 7010 has no prerequisites; however, students who
satisfy one of the following conditions can enroll in ACCT 7011 without completing
ACCT 7010:
• Has earned an accredited college degree in accounting
• Has completed sufficient college level accounting to qualify to take
the CPA exam
• Has completed two college-level introductory accounting classes within
the last five years
Textbook:
A CD-ROM will be provided free of cost. No textbook needed.
Fund Accounting
ACCT 7011
Prerequisite: ACCT 7010 or equivalent*
This course is designed to provide a conceptual and practical understanding of fund accounting as used in governmental and non-profit organizations. The course will examine the nature of a fund, its characteristics and underlying principles with comprehensive analysis of fiduciary, proprietary and governmental fund types. Budgets, based upon fund accounting principles, will be studied and integrated into fund accounting financial statements. Students will also gain hands-on experience and understanding of an office management software system. You can complete the entire course on-line.
Instructor: Mark Bichsel
Course Offered: January - December 2005– Dates to be announced
Fee: $1,175
Textbook:
Introduction to Governmental and Not-for-Profit Accounting (Fifth Edition)
By Martin Ives, Joseph R. Razek, Gordon A. Hosch, published by Pearson Prentice Hall
Available for purchase through Barnes and Noble.com
GASB 34
ACCT 7012
Prerequisites: ACCT 7011 or equivalent
This course is designed to provide a conceptual and practical understanding of the basic principles underlying GASB 34 financial statements as compared and contrasted to the principles underlying fund accounting financial statements. A comprehensive “real world” case study will be used to illustrate the building blocks of GASB 34 financial statements. Budgets, based upon the principles underlying GASB 34, will also be examined. You can complete the entire course on-line.
Instructor: Mark Bichsel
Course Offered: January - December 2005 - Dates to be announced.
Textbook:
Same textbook as Acct 7011
Instructor Biographies:
Mark Bichsel, MBA, MPA, CPA
Finance director for the City of Piedmont, California, where he plans and
directs work in support of all city financial activities and budgeting. Teaches
Governmental, Financial, Cost and Managerial accounting at St. Mary’s
College, and Governmental Accounting at California State University, Hayward.
Prior work experience includes PriceWaterhouseCoopers and Catholic Charities.
Registration Process:
You may register online, or you may phone, fax, or mail your completed registration.
If registering by phone, please call (510) 979-5600 and have your social security number and Visa or MasterCard number handy.
If registering by fax, complete the opposite side of this on-line form, and then fax it to us with your credit card payment: 510-979-5613